If he will provide a breakdown of underspend in (a) his Department and (b) departmental arm's length bodies in this (i) financial year and (ii) spending review.
A breakdown of the Department and its arm’s length bodies underspend in the current financial year and over the spending review are disclosed in the Department's Annual Report and Accounts:https://www.gov.uk/government/publications/scotland-office-and-oag-annual-report-and-accounts-2022-2023https://www.gov.uk/government/publications/scotland-office-and-oag-annual-report-and-accounts-2023-2024