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Budgetary Scrutiny in the Scottish Parliament: an Adviser's View
Author(s) -
Midwinter Arthur
Publication year - 2005
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/j.0267-4424.2005.00207.x
Subject(s) - scrutiny , parliament , accountability , transparency (behavior) , rationalisation , scope (computer science) , public administration , budget process , political science , process (computing) , accounting , economics , law , politics , computer science , geometry , mathematics , programming language , operating system
This paper provides an assessment of the development of the Scottish Budget as a key instrument of parliamentary accountability . The new Scottish Parliament established a budgetary process which sought a more meaningful role for Parliament in the scrutiny and approval of estimates, wider public consultation, and greater transparency, in a three stage budget process of strategic priorities; draft budget; and budget approval. The paper sets out the budgetary framework, evaluates the process in practice, and highlights problems of setting priorities. It concludes that there is now greater scrutiny than under Whitehall, where it was minimal. However, whilst the budget information provided is an improvement over past practice, progress is inconsistent across departments. There is scope for further rationalisation and greater transparency in the process, and reforms implemented in 2004 suggest that progress will continue.