THE SCOTTISH BUDGET PROCESS – TIMELINE OF KEY EVENTS
STAGE 1 [March – June] By 31 March: Executive publishes its provisional expenditure plan, known as the “Annual Evaluation Report”
Note: Stage 1 only takes place in Spending Review years. However, there will be no Stage 1 in 2007 because of the Scottish Parliamentary elections.
April/May: Subject Committees scrutinise relevant areas and report to Finance Committee.
June: Finance Committee reports to Parliament. Executive responds and the report is debated.
STAGE 2 [SeptemberDecember]
September: Executive publishes its Draft Budget, containing firm spending plans for the following financial year.
Subject Committees scrutinise relevant areas and report to the Finance Committee.
December: Finance Committee reports to the Parliament and may propose an alternative budget.
NOTE: For budget process 2008-09, the Scottish Government published its Draft Budget on 14 November 2007. This means that subject committees will report to the Finance Committee by the end of the year, and the Finance Committee will report to the Parliament in midJanuary.
Mid December: Finance Committee’s report is debated.
STAGE 3 [January – February]
By 20 January: Executive introduces the Budget Bill.
Parliament debates and votes on the Bill.
Note: only Executive Ministers can lodge amendments to the Budget Bill.
The Budget Act is passed, authorising expenditure for the next financial year.