Publication: Scotland's financial response to Covid-19

by Auditor General, Accounts Commission

The Scottish Government moved at pace with its partners to respond financially to the pandemic. But public sector leaders need to be clearer about how one-off Covid-19 funding is being spent and what impact it has had.

Main report
File type:
- pdf
File size:
990.56 KB


Spending on Covid-19 response by the Scottish Government in 2020/21 - Financial Flow Diagram

The Scottish Government main areas of spending in 2020/21 were business support, health and social care and councils. This exhibit shows how the funding has flowed from Scottish Government to end recipients, sometimes through delivery partners.



Key Facts as outlined in the main report
Key Facts
Exhibit 1: Scottish Government spending announcements
Exhibit 1
Exhibit 2: The four harms of the pandemic
Exhibit 2
Exhibit 3: Scottish Government spending announcements and Covid-19 Barnett consequentials received since March 2020
Exhibit 3
Exhibit 4: Who controlled the Covid-19 financial response in 2020/21?
Exhibit 4
Exhibit 5: Scottish Government Covid-19 funding, budgets and actual spending in 2020/21 and 2021/22
Exhibit 5
Exhibit 6: The focus of spending through the phases of the pandemic
Exhibit 6
Exhibit 7: Flow of spending on Covid-19 response by the Scottish Government in 2020/21
Exhibit 7
Exhibit 8: Covid-19 funding in reserves at the end of 2020/21
Exhibit 8
Exhibit 9: Time between Cobid-19 support announcements, funds opening and first payments
Exhibit 9
Appendix information as outlined in the main report