Publications

Displaying 1 - 8 of 454 publications

The National Fraud Initiative in Scotland 2026

A data matching exercise has detected fraud and error with an estimated value of almost £22 million across Scotland’s public sector.

Post-school education and skills reform

The Scottish Government’s intentions to reform post-school education and skills lack a clear delivery plan. Progress is slow.

Local government budgets 2026/27

Funding for councils is failing to keep pace with rising costs and demand despite a small real terms increase in funding.

Local government in Scotland: Financial bulletin 2024/25

Whilst councils have made significant savings, the cost of delivering services is rising faster than available funding.

NHS in Scotland 2025: Finance and performance

The NHS in Scotland has not improved in line with commitments made by the Scottish Government, despite having more staff and more money.

Financial sustainability and taxes

Lower earnings and employment growth in Scotland compared with the rest of the UK is reducing the impact of devolved taxes on the country’s budget.