The document titled 鈥業nvesting in Scotland鈥檚 Future: Resource Spending Review Framework鈥 is expected to form the basis of the government鈥檚 first resource spending review since 2011.
Resource spending is money used to fund administration and the day-to-day delivery of services and programmes, such as school meals, concessionary bus passes and most public sector staff salaries.
Due to be announced formally before summer 2022, the resource spending review will set out the government鈥檚 spending priorities for the coming financial years.
Committee Convener Kenneth Gibson MSP said:
鈥淥ur committee believes that more detail on the full economic and political situation within which the Spending Review is being undertaken would have been helpful in providing more context and transparency to the actions being considered.
鈥淭his is particularly important in times of significant pressure on public finances where difficult decisions and reprioritisation of spending choices may be required to ensure that public finances in Scotland remain on a stable footing.鈥
Mr Gibson added:
鈥淥ur recent budget scrutiny highlighted demographic challenges and the trends behind the relative deterioration in income tax receipts forecast by the Scottish Fiscal Commission in December 2021.
鈥淲e plan to return to this issue of how to grow the tax base as part of our pre-budget scrutiny starting in May and will report to the Scottish Government on this matter later in the year.
鈥淚n the meantime, we believe that these important issues should be reflected within the context of this Spending Review.鈥