MSPs have expressed fears over the lack of financial transparency in Scottish Government legislation.

Holyrood’s finance committee has said it is concerned at the lack of information contained in the financial forecast of the Children (Care and Justice) (Scotland) Bill having already expressed similar fears over the National Care Service Bill.

MSPs have said they would be concerned if there was an “emerging pattern” of “not placing the best possible full and sufficient costings and information before Parliament for scrutiny ahead of Stage 1 votes”.

The bill makes changes to the law in relation to the care of children and the involvement of children in the criminal justice system.

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In a letter, the finance committee said it is not convinced the financial memorandum (FM) provides the “clarity and transparency necessary” for detailed scrutiny.

In October last year, the same committee tore into Scottish Government officials over the National Care Service Bill which was described as a “sledgehammer to crack a nut” as the financial memorandum document showed wide-ranging estimates for its costs.

SNP MSP Michelle Thomson said she was “surprised by the complete lack of fundamentals” in the FM and had no confidence in its accuracy.

In the latest letter to children and young people committee convener, Sue Webber, the finance committee stated: “The committee is concerned at the lack of financial information contained in the financial memorandum in relation to call areas covered by the [Children Care and Justice Scotland] bill, particularly in light of previous recommendations this committee made for improving the clarity and transparency of FMs.

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“While we understand that some of these costs would be included in secondary legislation in due course, these estimates would not be subject to the same level of parliamentary scrutiny as if they had been presented in the FM.

“We would also be concerned, given ongoing issues regarding the FM for the National Care Service (Scotland) Bill, should there be an emerging pattern of not placing the best possible full and sufficient costings and information before parliament for scrutiny ahead of Stage 1 votes.

“The committee therefore asks the lead committee in its Stage 1 report to invite the Scottish Government to explain how it will learn lessons from scrutiny of this FM and that on the National Care Service (Scotland) Bill, where similar issues regarding the lack of financial information and the need for further development of cost estimates arose.

“While we understand that the Scottish Government has chosen to present cost estimates in this FM in line with policy areas rather than the provisions in the bill, we are not convinced this provides the clarity and transparency necessary for detailed scrutiny.”

The letter states that for some areas of the bill, potential implications of the proposals are discussed but no actual costs estimates are set out.