Investing in Scotland's Future: resource spending review framework

This framework document launches the Scottish Government's resource spending review process. It sets the scene for the development of multi-year resource spending plans and opens our public consultation.

4. The Resource Spending Review Conversation

The fiscal landscape has altered significantly since the previous Scottish Spending Review, and the way in which we develop our multi-year spending plans has changed too. As the nation and government embrace new powers and responsibilities, we do so with a commitment to transparency and engagement. This consultative process will be part of a longer term ‘conversation’ about fiscal sustainability with people and organisations across Scotland.

The Scottish Government is a member of the Open Government Partnership (OGP) and improving fiscal openness and transparency is a key commitment in Scotland’s next OGP Action Plan (2021-25). In accord with the Written Agreement with the Finance and Constitution Committee of Session 5 of the Scottish Parliament the Capital Spending Review in 2021 was informed by public engagement. We have also recently consulted on Scotland’s first Framework for Tax and the Budget. Consulting on the Resource Spending Review is another step on this engagement journey.

Across this activity we are looking to improve fiscal transparency, while reviewing the accessibility and usability of existing and future information and guidance. We have also committed to improve engagement and participation to enable a fuller understanding of how the public finances are managed, and to enable stakeholders to explore how, where and why decisions are taken in relation to resource funding. So, in addition to approaching this review with an outcomes focus and an emphasis on evidence, we also envision this as a consultative process.

To do this we are:

  • Creating opportunities for people to contribute their views on questions related to the review – see online details here
  • Connecting with Parliamentarians and stakeholders with an interest in this spending review
  • Engaging with a range of organisations and representative groups to hear their views on the questions related to the review
  • Gathering views on the best ways to take forward ‘the fiscal conversation’ during and after the Resource Spending Review process

From the date of publication, we are opening a period of engagement until 27 March 2022. All our consultation questions are listed in Annex A. If you are unable to use the online consultation link shared above, please email

The below table provides an overview of the process and key dates:

  • 9 December 2021 - Framework published
  • 9 December 2021 - Consultation opens
  • 27 March 2022 - Consultation closes
  • TBC Spring 2022 - UK Spring Statement – budgets reviewed in light of this
  • March and April 2022 - Internal allocations process
  • May 2022 - Resource Spending Review published

Q6 In Chapter 3 we shared that this Resource Spending Review is taking a consultative approach to ensure that we engage with people and organisations across Scotland as we develop multi-year financial plans. Our intention is to use the Resource Spending Review to continue the Scottish conversation on public spending going forwards.

We welcome your views on how best to continue our engagement with people and organisations after the Resource Spending Review.



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