Thank you. That concludes general questions. The next item of business is First Minister's

questions. At question number one, I call Russell Finley.

Thank you, Mr President. The Auditor General's latest report on SNP government spending and public services is absolutely scathing.

He lays bare the risks facing critical frontline services because of this government's

lack of transparency.

He says they have, and I quote, not being sufficiently transparent with the Scottish

Parliament or the public about the current fiscal situation.

So why is John Swinney's government so addicted to

secrecy and so disrespectful towards the paying public?

First Minister.

The President, there are two points I make in response to Mr. Finley's question.

The first is on the question of fiscal sustainability.

The government has balanced the budget for every single one of the 17 years it has been in power.

And as a consequence, has lived within our means on every occasion we have had a budget to balance.

The second point I would make in relation to the question of transparency around financial

challenges facing the Parliament.

I don't think anyone listening to anything that ministers have said over the course of the last 14 years could have in any way escaped the setting out of the reality that the fiscal constraint of the austerity of the Conservatives has put unbearable burdens on our public finances and this Government

is delivered against that formidable difficult climate.

Professor Funley.

Just the usual SNP water boutary.

This is not the first independent investigation into SNP finances, and I am quite sure it will not be the last.

The auditor general says the Scottish Government does not know what savings will result from reform or what reform efforts will cost.

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