Functions
5Reports
F1(1)
The Commission must send a report prepared under section 2(2) to the Scottish Ministers in sufficient time for them to use the report to prepare—
(a)
the Scottish budget document for the subsequent financial year; and
(b)
the medium term financial outlook.
(2)
The Commission must lay before the Scottish Parliament a report prepared under section 2(2) on each day on which—
(a)
the Scottish Ministers lay before the Parliament the Scottish budget document for the subsequent financial year; and
(b)
a member of the Scottish Government publishes the medium term financial outlook.
(3)
The Commission must lay any other report prepared under section 2(2) or a report prepared under section 2(4) or 4 before the Scottish Parliament as soon as reasonably practicable after the report is prepared.
(4)
Before laying a report prepared under section 2 or 4 before the Scottish Parliament, the Commission must send a copy of it to the Scottish Ministers (unless one has already been sent under subsection (1)).
(5)
Once a report prepared under section 2 or 4 has been laid before the Scottish Parliament, the Commission must publish it.
(6)
The Commission may publish reports prepared under section 2 or 4 in such manner as it considers appropriate.
F2(7)
In this section—
“5-year forecast” has the same meaning as in section 3(2) in respect of a report prepared under section 2(2);
“medium term financial outlook” means the Scottish Government’s rolling 5-year financial outlook document informed by 5-year forecasts; and
“Scottish budget document” means the Scottish Government’s budget document setting out proposals for the use of resources and associated matters in a financial year.