Section 5 ReportsI1

The Commission must send a report prepared under section 2(2) to the Scottish Ministers in sufficient time for them to use the report to prepare—

The Commission must lay before the Scottish Parliament a report prepared under section 2(2) on each day on which—

The Commission must lay any other report prepared under section 2(2) or a report prepared under section 2(4) or 4 before the Scottish Parliament as soon as reasonably practicable after the report is prepared.

Before laying a report prepared under section 2 or 4 before the Scottish Parliament, the Commission must send a copy of it to the Scottish Ministers (unless one has already been sent under subsection (1)).

Once a report prepared under section 2 or 4 has been laid before the Scottish Parliament, the Commission must publish it.

The Commission may publish reports prepared under section 2 or 4 in such manner as it considers appropriate.

In this section—

• “5-year forecast” has the same meaning as in section 3(2) in respect of a report prepared under section 2(2);

• “medium term financial outlook” means the Scottish Government’s rolling 5-year financial outlook document informed by 5-year forecasts; and

• “Scottish budget document” means the Scottish Government’s budget document setting out proposals for the use of resources and associated matters in a financial year.