The report lays out the context in which all parties will need to present their proposals. On top of the budget numbers, we have looked in detail at critical sectors and areas of expenditure.
The picture that emerges is a set of critical challenges that must be faced head on. Scottish Government funding is tight throughout the Spending Review period, while health service performance remains some way off its targets. Meanwhile, public sector pay pressures are a source of concern, as is the muddied picture on adult social care and the falling funding of post-school education in real terms. The next Scottish Parliament will need to make hard choices, and the electorate needs parties to be honest about the scale of the challenges and how they plan to tackle them.