Preparing for Scotland’s new financial powers

Scottish Parliament

The further devolution set out in the Scotland Act 2016  and the accompanying fiscal framework represent a substantial increase in the financial powers of the Scottish Parliament. Audit Scotland is committed to supporting Parliament to develop world class arrangements for holding Government to account and improving the use of public money.

Audit Scotland has significant experience of scrutinising the implementation of devolved powers, arising from the initial devolution arrangements, and more recently the introduction of the new powers in the Scotland Act 2012. On behalf of the Auditor General, Audit Scotland will continue to build on previous work to date with the committees of the new parliament to strengthen their oversight of government, in line with the recommendation of the Smith Commission and to support scrutiny of the implementation of the new financial powers.

This resource sets out the majority of our work to date in this important area, and will be regularly updated.

Latest update

September 2016

Our briefing paper on Scotland's new financial powers highlights some key issues for the Scottish public finances flowing from the new financial powers.

We will also be doing an audit next year which will examine how the Scottish Government and others are implementing or preparing to introduce the new financial powers. Read more about the audit on managing new financial powers.

Read the latest blog by Caroline Gardner, the Auditor General, on how we can create a world-class approach to public finances.

Scotland's new financial powers: the opportunities and risks

Caroline Gardner

How the new financial powers will work

Our paper Scotland's new financial powers includes the illustrations below showing how the new financial powers will work.


Related reports


Providing support to the Scottish Parliament


Giving evidence to the Parliament

We gave evidence on 23 November 2016 to the Finance Committee. Read a copy of our written submission to the Committee (PDF | 115KB).

We gave evidence on 10 November 2016 on our report on the 2015/16 audit of the Scottish Government Consolidated Accounts.

We gave evidence on 27 January 2016 on the Scotland Act Update and our assurance work on the National Audit Office audit of the Scottish Rate of Income Tax.

We gave evidence on 4 November 2015 at the Finance Committee.