Recommendation 11

The timing of supplementary estimates and UK Government fiscal events can cause clear challenges for the Scottish Government in terms of financial planning, with the Scottish Government’s final funding position not confirmed until close to the end of the financial year. This uncertainty is compounded by in-year changes to UK Government spending plans, and the possibility of multiple fiscal events per year. We welcome the UK Government’s commitment to “one major fiscal event” every year and the stated commitment to informing the Scottish Government of relevant funding changes as early as possible. While noting the regular official- level communication regarding spending, we remain concerned about the significant impact UK Government spending decisions can have on the Scottish Government’s budget, often at very short notice and without warning. (Conclusion, Paragraph 92)