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Does the Government have an analysis or an interpretation? Last week, I asked the directors of finance for an understanding of core local government services and how the financial settlements over the years since 2013-14 have contributed to the services that are not ring fenced or are not mandatory. How have financial settlements impacted the core budget? Does the Government have an analysis of core local government spend?

Okay. I will take that on board when it comes to the presentation of figures.

We had directors of finance before us last week, and the director of finance from Argyll and Bute Council talked about the presentation of figures almost being alternative realities. Has there been any discussion with the Parliament and the Finance and Public Administration Committee, and with COSLA, on the development of the fiscal framework so as to come to a figure that is universally and commonly accepted as being the reality that is facing local government, which would allow both sides to come to an agreed position when it comes to this annual fight over figures?

Thank you.

When we look at budgets year on year and even when we try to compare with 2013-14, when police and fire services were taken out of the budgets, it would be helpful for us to know that we are comparing apples with apples, rather than comparing apples with pears, as we seem to do every year. That would give us a real understanding. It would be helpful if the committee and Parliament were able to provide assistance in cutting through what is sometimes a disparity in the projection of figures between local and national Government. It would be good to get anything that you can provide on that.

My second question is on a particular area of pressure in local government. The Local Government Information Unit’s survey said that the biggest short-term and long-term pressure for budgets is adult social care. What is the driver of that pressure? Is it purely population growth among our elderly residents, or is there a different reason? What should government do with this year’s budget settlement to address that pressure?

Good morning. I would like to probe a bit more the difference between the Government’s rhetoric about the uplift to local government funding and the pretty bleak picture being painted by you guys from the coalface, essentially.

The Accounts Commission has said that, in the 10 years between 2013-14 and now, local government has had a 2.6 per cent real-terms increase. However, Martin Booth pointed out that, when you look at that increase, you can compare it with going from working 20 hours to 40 hours and see it as an increase in budget, so you could say that, mathematically, that figure is correct. Can you drill down deeper into that and outline, in cash terms and policy terms, what those extra 20 hours a week mean? We know about the 1,140 hours, free school meals, IJB contributions and teacher numbers. Are you able to set out what services you provide over and above those that you were providing in 2013-14 and what they cost you? How do you compare that with the 2.6 per cent uplift that the Accounts Commission talked about?

I am more than happy for you to give an answer in writing, if that is easier.

Thank you.

It would be helpful if you could let the committee know as soon as you have any detail on that. That would be worth while.

Finally, I want to ask about the power to introduce a levy. Has there been any difficulty in developing the bill or the programme while we wait for the devolution of the power that would enable the introduction of a levy?

Do you have a timeline for the expected devolution of power to introduce the levy?