departmental

However, the OBR said it could not say how much higher its forecast for departmental spending would have been.

But under a rule introduced under David Cameron, ministers can declare hospitality linked to their government job in their departmental declarations, published every three months, where an estimated value is not required.

She added that she “requested departmental approval through normal staff channels” to cover the conference costs.

She reiterated that UK government funding would not cover the pay rises and that about a third of the total would have to come from departmental cuts.

The Scottish government spending measures introduced by Ms Robison mean departmental plans will be subject to greater scrutiny and in some cases may need to be signed off by the first minister.