Understanding the Scottish budgetary process

The project involved analysis of the gender impact of public expenditure in order to aid governments in achieving a more effective targeting of available resources with regard to current spending. It aimed to understand the dynamic nature of the budget process by analysing how the first round of spending plans were drawn up and providing an introduction to the evolution of a distinctly Scottish policy and decision-making process. One of the key objectives of this exercise was to identify the access points in the budgetary process where strategic input was made, and, to begin the analysis of the link between policy objectives and spending plans. The research findings complemented ongoing developments examining public expenditure in Scotland with the intention of improving effectiveness and efficiency, within the ‘Best Value and Budget Review’ framework, in the delivery of the Executive’s programme.