Publication: Fiscal sustainability and reform in Scotland

by Auditor General

Publication cover: Fiscal sustainability and reform in Scotland

Transparency needed on spending risks and plans for public services.

Public services will come under further threat if the Scottish Government does not set out and deliver a clear and costed vision for public service reform.

Main report
- pdf
771.29 KB

All files

Easy read summary
- pdf
934.88 KB
News release
- pdf
98.9 KB
Video transcript
- rtf
109.39 KB

Videos

Carole Grant, Audit Director, talks about the report.

A transcript of this video is available to download with the other files on this page.

Images

The Scottish Government predicts budget shortfalls over the coming years as described in the report
Exhibit 1
The Scottish Government’s budget is facing a range of pressures over the short to long term as described in the report
Exhibit 2
Spending on the devolved Scottish public sector is forecast to increase significantly over the long term as described in the report
Exhibit 3
Examples of in-year reductions and increases in funding in 2022/23 and 2023/24 as described in the report
Exhibit 4
Savings and additional funding used to balance the 2024/25 budget as described in the report
Exhibit 5
Timeline for Scottish Government public service reform as described in the report
Exhibit 6
Examples of reform that the Scottish Government are considering as described in the report
Exhibit 7
Progress against PSR workstreams as described in the report
Exhibit 8
Examples of support that public bodies requested from the Scottish Government to remove barriers to reform, August 2023 as described in the report
Exhibit 9
Six key questions to ask when making budget decisions as described in the report
Exhibit 10