Report: Revenue financing of assets

To be published summer 2019 by Auditor General, Accounts Commission


Revenue funded projects form a major part of public sector infrastructure investment in Scotland. For projects delivered via the NPD and Hub models, the Scottish Government has committed to making annual payments (repayment of borrowing, interest and annual service costs) of around £9.2 billion between 2018/19 and 2047/48. This is on top of around £18.5 billion of commitments relating to previous revenue financed projects.

This audit will aim to assess how the Scottish Government have managed this investment programme nationally. It will also look at how the Scottish Government, the Scottish Futures Trust and Hub Companies have supported the public bodies delivering individual projects.

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