Publication: Briefing: Scotland's public finances: Challenges and risks

by Auditor General

Faster reform of Scotland’s public sector is needed to protect services in the long term and improve people’s lives.

The Scottish Government is facing increased costs, including a higher public sector wage bill, while the cost-of-living crisis is driving greater demand for public services. Without careful management of public finances, there is a risk that the government could overspend in 2022/23, which could have implications for future budgets.

Briefing paper
File type:
- pdf
File size:
630.19 KB

All files

News release
File type:
- pdf
File size:
129.48 KB


Examples of cost pressures on the public sector
Exhibit 1
Breakdown of types of savings and reductions included in 2022/23 savings announced to date
Exhibit 2
Public service reforms included in the RSR
Exhibit 3