Tory MSP Oliver Mundell says this is a different amendment than that which was discussed at Stage 2.

Mr Mundell says this Bill cannot be passed without adding an amendment to say adequate resources will be put in place.

"This would be passing the buck," he says.

He asks if vulnerable people should be asked to shoulder the risk or should central government take responsibility.

Mr Mundell moves the amendment in his name.

Image source, Scottish Parliament

Tory MSP Oliver Mundell speaks to his amendment, the only one to the Limitation (Childhood Abuse) (Scotland) Bill.

SNP MSP Rona Mackay ask if he agrees this will delay access to justice.

Mr Mundelll says the Scottish government must commit to stop dragging its heels on financing to prevent delay.

Legal Affairs Minister Annabel Ewing says the potential impact is unquantifiable.

MSPs debate the Limitation (Childhood Abuse) (Scotland) Bill , externalfor the last time, before voting on whether to pass the Bill at decision time.

Lib Dem leader Willie Rennie asks if the finance secretary understands that people will be surprised by "his two-faced approach".

Mr Rennie asks how he can claim the cut he is making is sound.

Mr Mackay says the carry forward is reasonable.

"It is sound financial management, with no resources lost to Scotland."

Scottish Green Party co-convener Patrick Harvie asks if it is not clear that this statement and SPICe's briefing show the 1.5% increase in local government funding secured by the Greens is not enough to make up for the cuts that came before.

Mr Mackay says the debate is moving into wider budget negotiations.

He says the budget settlement was strong and fair.

Image source, PA

The carry forward of funding into 2017-18, first announced as part of the Budget, was confirmed today as the Scottish government published the provisional cash outturn for 2016-17.

The figures show expenditure of £29.7 billion, against a limit of £29.9 billion, with £191 million carried forward in full into 2017-18.

This funding supports the spending plans that were approved by the Parliament in February, including the key additional expenditure commitments set out at Stage 2 of the 2017-18 Budget Bill process.

The amount collected from devolved taxes has risen by more than 10% or £61 million to a total of £633 million in 2016-17, slightly less than original estimates.

The annual Scottish Government Consolidated Accounts and a Statement of Total Outturn for the financial year 2016-17 against the final budget for the Scottish Administration as a whole will be provided to the Scottish Parliament later this year.

Image source, bbc

Scottish Labour leader Kezia Dugdale shares the cabinet secretary's desire to see the UK government end austerity.

Ms Dugdale says it is a shame the SNP have passed on that austerity.

She says there has been an £85m underspend in communites and £76m in education and skills.

The finance secretarys says Labour want to pass on austerity to individuals by a basic rate tax rate increase.

Mr Mackay says the variance around communities spend is around the housing lines, not due to lack of resource spending on housing, but on demand based ares.

He says the £76m underspend on education is a fraction of the budget.

Mr Mackay says he and Mr Fraser have had a number of disagreements on fiscal del.

The finance secretary says Mr Fraser has performed a u-turn.

He says the figures announced today build upon those given previously.

Mr Mackay says he is interest that the Tories appear to be suggesting that he should be collecting more tax.

He says the forecast over two years show a variance of 1% meaning the forecasting assessments were very reasonable.

Image source, bbc

Tory MSP Murdo Fraser says the cabinet secretary claims the discretionary spending power fiscal del has been cut

Mr Fraser says the Fraser of Allander institute says the total budget is higher now than ever before and says there has been no fiscal del cut.

He asks if the del underspeend of £98 and the capital underspend of £40m in capital includes £125m already announced.

Mr Fraser says LBTT upper bands are set to high.

Image source, bbc

Mr Mackay says overall amount carried forward is 0.6% of total cash budget.

He says these sums are carried forward in full with no loss of spending for Scotland.

The minister says Scotland's tax take is up.

Finance Secretary Derek Mackay says back in February he outlined an additional funding package for 2017/2018.

Mr Mackay says as we reach the end of the financial year the final figures will become clear.

The finance secretary the commitments have been met.

He says the fiscal del provisional expenditure 29.7bn with a carry forward of £191m into 2017/2018.

Mr Mackay says there is a fiscal del cash carry over of £98m in resource spending and £40m in capital spending.

Image source, bbc

Finance Secretary Derek Mackay says this statement is always a crowd pleaser as we can see.

Mr Mackay urges the UK government to end austerity due to the budget implications.

He says the Scottish discretionary budget fell in real terms.

Mr Mackay says the Scottish Parliament is not allowed to overspend its budget.

He says there is a limited carry forward at the end of ayear.

Finance Secretary Derek Mackay will now give a ministerial statement on the Provisional Outturn 2016-17.

Image source, Getty Images

Finance Secretary Derek Mackay will deliver a statement on the Provisional Outturn 2016-2017.

Image source, Thinkstock

MSPs will then debate the Childhood Abuse Bill at stage 3 before voting whether to pass the Bill at decision time.

Image source, CALEDONIAN MACBRAYNE

Transport and Islands Minister Humza Yousaf says finance will contribute to performance targets.

Mr Yousaf says the sport's minister will update the interested members as this progresses.

He says support for island communities for travel does exist with the road equivalent tariff on the Western Isles.

Mr Yousaf says the government has pledged to reduce ferry fares to the Northern Isles.

Transport and Islands Minister Humza Yousaf says he thought he knew all about sporting rivalry but of all of them surely "nothing compares to Shetland vs Orkney."

Mr Yousaf says there has been discussions between stakeholders including Sport Scotland in what can be done to support the events.

The transport and islands minister says it is important that local authorities support athletes.

He says Sport Scotland have been discussing the issue of a travel fund with COSLA and are looking at a programme to assist with travel costs.

Tory MSP Maurice Corry wishes all the athletes participating in the games the best of luck.

Mr Corry says travel costs are a regular issue facing Island athletes and their teams.

SNP MSP Maree Todd says there will be 21 island groups competing in the Island Games in Sweden.

Ms Todd says the athletes overcome barriers to participate in the games.

The SNP MSP says the Islands have had some fantastic sporting success stories.