Meeting of the Parliament 02 November 2022
Last week, Jackie Baillie said that she has a long memory when it comes to parliamentary experience. Although I cannot compete with her on longevity, I can get quite close, and I certainly remember a couple of occasions when there were serious concerns about financial memoranda that were designed to underpin major pieces of proposed legislation. That happened with the Children and Young People (Scotland) Bill and with college regionalisation. However, never in my time in the Scottish Parliament have I seen a financial memorandum that is so out of kilter with the ambitions of a bill and so lacking in detail.
Michelle Thomson and Kenny Gibson were spot on last week, and Michelle Thomson is spot on again this afternoon, in saying that they have a duty of scrutiny—they do. They said that it is not possible to have confidence in the financial memorandum and that it is a “monumental risk” to taxpayers. That is not a good place for the Scottish Government or the Parliament to be in. When it comes to scrutiny of the bill, the financial memorandum certainly does not adhere to the request from Audit Scotland to ensure that we have more accurate financial memoranda accompanying proposed legislation.