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      "text": "In the absence of a fully developed medium term plan, there is a significant risk that the Commission is unable to demonstrate that the funding is sufficient to cover costs in the medium to longer term.",
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      "text": "2023/24 budget setting: As explained on page 17 the Commission's core budget allocation appears as distinct lines items in the Annual Scottish Budget Bill. The confirmed budget allocation for 2023/24 is £2.485 million. The breakdown of this budget ask was presented to the Governance Board in November 2022 in advance of submitting the funding request to the Scottish Government. This provided detail of the proposed budget ask and assumptions applied.",
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      "text": "Medium-to-long term financial planning: At the same time as receiving the budget allocation for 2023/24, the Scottish Government also provided indicative figures for the following two years. This is particularly unique to the Scottish Fiscal Commission to protect their independence and role played in the wider Scottish Government budget. In preparing its budget request for 2024-25 and the subsequent two years, the Commission models different scenarios to ensure that its decisions about how to allocate its budget are sustainable over the next 4 years.",
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      "text": "Significant risks identified in Audit Plan: In our Audit Plan we highlighted that while the Commission has received indicative funding levels from the Scottish Government for a three year period, in the absence of a fully developed medium term plan, there is a significant risk that the Commission is unable to demonstrate that the funding is sufficient to cover costs in the medium to longer term.",
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