Inquiry into a legislative budget process

The Finance Committee considered the establishment of a legislative budget process based on the following principles:

  • simplicity;
  • transparency; and
  • accountability.

Whilst the budget process and devolved settlement in Wales is different from most other countries, Scotland has been considering very similar issues through its Budget Process Review Group. 

The Committee took evidence from Members of the Scottish Budget Process Review Group at its meeting in Edinburgh on 13 June 2019.


The Committee published its report (PDF, 793KB) on 6 August 2020. The Welsh Government responded (PDF 380KB) to the Committee’s report on 21 September 2020.

Evidence session

Date, Agenda and Minutes



1. David Eiser, Adviser to the Scottish Parliament’s Finance Committee

Thursday 13 June 2019

Read transcript of Evidence Session 1


Watch Evidence Session 1 on Senedd TV

2. Prof. Michael Danson,  Professor of Enterprise Policy, Heriot-Watt University

Dr Angela O'Hagan, School for Business and Society, Glasgow Caledonian University

Thursday 13 June 2019

Read transcript of Evidence Session 2


Watch Evidence Session 2 on Senedd TV

3. Caroline Gardner, Auditor General for Scotland

Mark Taylor, Audit Director, Audit Scotland

Thursday 13 June 2019

Read transcript of Evidence Session 3


Watch Evidence Session 3 on Senedd TV

4. Dr Joachim Wehner, Associate Professor in Public Policy, London School of Economics and Political Science 

Thursday 19 September 2019

Read transcript of Evidence Session 4

Watch Evidence Session 4 on Senedd TV


Business type: Budget Scrutiny

Reason considered: Senedd Business;

Status: Complete

First published: 05/06/2019