Covid-19 will have significant consequences for public spending in Scotland now and well into the future, say auditors.

An Audit Scotland analysis of the financial implications of the pandemic - and the uncertainty it has brought - notes that more of the Scottish budget may need to be reprioritised to cover Covid-19 costs.

The briefing paper breaks down the £5.3 billion announced by the Scottish Government up to the end of July 2020 to tackle the impact of coronavirus. And it highlights the extra risks posed to the public finances by the pandemic.

Covid-19 has had far-reaching consequences for Scotland's public services and finances, and it will continue to have an impact in the future.

This topic brings together the Covid-19 related reports we've produced so far, as well as other resources.

Jackie has more than 30 years’ experience in human resources in the UK and overseas. She has been a board member for Developing the Young Workforce, served on the Children’s Panel for Scotland and is a Justice of the Peace.

Scotland's public finances have been boosted after a data-sharing exercise identified over £15 million of potential fraud and errors across the public sector.

But auditors have warned that the Covid-19 pandemic has brought additional fraud risks. They include public-sector staff working remotely under extreme pressure, and potentially less scrutiny of applications for government stimulus packages for individuals and businesses.

  1. An NFI outcome describes the overall amounts for fraud, overpayments and error that are detected by the NFI exercise and, where appropriate, an estimate of future losses that it prevents.
  2. Where the outcome is shown as a negative amount, this is due to an adjustment from the 2016/17 NFI exercise.

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Stephen Boyle has taken up post as the new Auditor General for Scotland.

The role, which has an eight-year term, is a Crown appointment and is independent of the Scottish Government and Scottish Parliament. As AGS, Mr Boyle will also be the Accountable Officer for Audit Scotland. He succeeds Caroline Gardner, whose term finished at the end of June.

North Ayrshire Council has demonstrated a culture of continuous improvement since a previous report by the Accounts Commission in 2011. 

The council continues to improve and, alongside its partners, has determination and commitment to make better the lives of local people. This is particularly important given the high levels of deprivation.

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Audit Scotland

Tough decisions required at Cairngorm Mountain

The public body responsible for Cairngorm Mountain acted appropriately when selecting a private company to manage the resort, but tough decisions on its future are now required.

Cairngorm Mountain Limited (CML), which operated the mountain's winter sports and leisure activities, went into administration in 2018 following the closure of the funicular railway due to structural problems. The company's business and assets were then taken back into public ownership by Highlands and Islands Enterprise (HIE).

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