Scottish local government finance leaders call for reform to the Scottish budget setting process


A multi-year approach to financial planning, greater transparency and evidence-based funding allocations must be foremost in the Scottish Government’s review of its budget process, according to the CIPFA Scottish Local Government Directors of Finance Section (the Section) and Solace Scotland.

In response to the Budget Process Review Group’s consultation, the Section, which comprises of directors of finance for Scottish councils, and Solace Scotland have also urged Holyrood to ensure an outcomes-based approach and to address the limited opportunities for thorough scrutiny, particularly following the implementation of the Fiscal Framework.

Chair of the Section and Director of Finance for Highland Council, Derek Yule, said: “This is an important opportunity to put in place the building blocks for a sustainable, fully scrutinised and outcomes-based budget-setting process. The current process does not adequately support longer term planning or appropriate scrutiny and we urge the Scottish Parliament and the Scottish Government to act on our recommendations as part of its review.”




Notes to editors

For the full consultation response or further details please contact E: / T: 020 7543 5703.


CIPFA, the Chartered Institute of Public Finance and Accountancy, is the professional body for people in public finance. CIPFA shows the way in public finance globally, standing up for sound public financial management and good governance around the world as the leading commentator on managing and accounting for public money.

About SOLACE Scotland

SOLACE Scotland is the Scottish Branch of the Society of Local Authority Chief Executives and Senior Managers (UK). While being an important component of the UK framework, the Branch operates largely independently as the representative body for senior managers working within local government. The Society’s members are drawn from a variety of backgrounds, and while engaging with all major players in Scottish governance at both local and national level, SOLACE Scotland has a unique role to play in offering a corporate view of local government.

About CIPFA Scottish Local Government Directors of Finance Section

The CIPFA Scottish Local Government Directors of Finance Section develops policy and publications for CIPFA members in Scotland.

Membership is open to the 32 directors of finance (or equivalent) of the Scottish local authorities who have the 'proper officer' responsibility conveyed by Section 95 of the Local Government (Scotland) Act 1973.

Representatives of CIPFA Scotland Office and the Convention of Scottish Local Authorities (COSLA) are also invited to attend. The Section is closely involved with COSLA and is a source of financial advice and support.