Strategic Integrated Impact Assessment for the 2026-27 Scottish Budget: process evaluation of pilot activity

Methods

This process review has been carried out by social researchers in the Exchequer Analysis unit. The design was informed by the Magenta Book guidance^[17], which suggest that process evaluations are appropriate when asking:

“What can be learned from how the intervention was delivered?”

And more specifically:

• what worked well and less well, and why?
• what could be improved?
• how has the context influenced delivery?

Individual interviews

Eleven portfolios were involved in the collation of information for the SIIA, and the associated analysis. All were invited to take part in the evaluation, and in-depth interviews were carried out with eight portfolio teams, or individuals, with written information provided by one other.

Survey

Evidence was gathered via an online survey, administered internally through Microsoft Forms. The survey asked 28 questions covering involvement in the SIIA process, experience of gathering evidence and providing a return, database usability, engagement, resourcing, guidance and support, and sign-off processes.

The survey was shared widely across all portfolios. Whilst only nine responses were received, this is in the context of other more in-depth opportunities to provide feedback through interviews and focus groups. The survey results complement these other forms of evidence collection.

Focus groups

Evidence was also gathered through focus groups. Six small focus groups were run as set out in Table 1 below:

The focus groups were intended to draw from a wide range of perspectives, and the small size of the groups and the expertise of the participants, enabled in-depth discussions.

Notes were collected during interviews, with the discussions transcribed on Microsoft Teams, and held temporarily by the social researchers. All comments made in the focus groups have been anonymised in this report.

Discussion with stakeholders and additional correspondence

The Strategic Integrated Impact Assessment was discussed with the Equalities, Human Rights and Civil Justice Committee on 3 February 2026.^[18]

The draft results of this evaluation were also discussed at a meeting of the Equality and Human Rights Budget Advisory Group (EHRBAG) on 19 March 2026^[19].

Written feedback was also reviewed, including feedback from:

• the Scottish Parliament Information Centre^[20]
• Scottish Women’s Budget Group^[21] (published blog, followed by discussion)
• National Advisory Council on Women and Girls (Third Focus of scrutiny)^[22]
• Together Scotland (Scottish Alliance for Children's Rights) (correspondence)
• Equality and Human Rights Commission (correspondence followed by discussion)
• Fraser of Allander Institute (correspondence followed by discussion)