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  "documentTitle": "Scottish Fiscal Commission Audit",
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  "notes": "The slide provides a diagnostic view of the Commission's financial planning status relative to Scottish Government expectations.",
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      "text": "Deloitte view – Financial sustainability: The Commission has achieved financial balance in 2022/23 and has confirmed funding for 2023/24 with an approved balanced budget, therefore is financially sustainability in the short term. While the indicative funding for 2024/25 and 2025/26 are expected to cover the projected costs, there is no formal medium term financial strategy in place. We have therefore recommended that this is developed, with reference being made to Audit Scotland’s publication which sets out the important features of a financial strategy.",
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      "text": "The Commission has achieved financial balance in 2022/23 and has confirmed funding for 2023/24 with an approved balanced budget, therefore is financially sustainability in the short term.",
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      "text": "As part of the Spending Review published in May 2022, the Scottish Government expects bodies to set an annual efficiency target of 3% and also expects them to explore the scope to maximise the use of shared services across the public sector landscape.",
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      "kind": "paragraph",
      "text": "Use of shared services: The Commission currently has a shared service agreements in place with the Scottish Government for a number of services including the financial system, HR and IT.",
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      "text": "Savings targets: While the budget requests to the Scottish Government incorporate potential savings, the budget monitoring reports to the ARC currently do not set out how those will be achieved. This is an area that the Commission could incorporate into future budget setting papers to demonstrate how it is contributing to the efficiency target.",
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      "text": "3.6 Wider scope requirements (continued)",
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