The Scottish Government faces a set of critical challenges that must be faced head on.
Income tax policy departed significantly from the 2021 manifesto
Child poverty spending has increased, but the 2030-31 targets look set to be missed
Public sector pay has been a constant source of fiscal pressures in this Parliament
Capital spending was eroded in real terms over much of the Parliament, largely as a result of high inflation
Scottish public finances have become increasingly reliant on non-recurring funding, and Spending Review settlements raise some eyebrows
Growth in health spending looks low, and NHS performance is some way off targets
Funding for adult social care has increased, but so have costs and the amount of social care that is delivered may have actually decreased
Funding for post-school education has fallen significantly in real terms