Publication: The Scottish Government's approach to fiscal sustainability and reform - audit scope

A period of high inflation and the aftermath of the Covid-19 pandemic means that the Sottish Government is facing its most significant financial challenge since devolution began. Reform of the public sector is needed to deal with these financial pressures and to make public finances affordable over the medium-term.

In Scotland’s public finances: challenges and risks (November 2022), we reported on the urgency and severity of the financial challenge ahead. In 2023, two further briefings set out the issues facing the Scottish Government’s capital programme and its public sector workforce. The Auditor General’s 2022/23 audit of the Scottish Government’s consolidated accounts pressed these messages again.

This performance audit will look to assess how well the Scottish Government is making sure its spending on public services remains affordable and is effective. The primarily focus of this audit is on central Scottish Government activity.