Publication: Social security and Adult Disability Payment - audit scope

To be published Autumn 2025 by Auditor General

Social Security Scotland is the executive agency of the Scottish Government set up to manage and deliver social security payments. It currently administers 15 benefits, the largest of which is Adult Disability Payment (ADP), a replacement for Personal Independence Payment (PIP).

It is expected that there will be a higher cost for ADP than for PIP, partially due to a difference in application and review processes, designed to ensure that people within the system are treated with dignity, fairness and respect.

The Scottish Government is responsible for funding any difference in cost between the two payments. It is forecast that the funding gap for ADP will rise to £491 million by 2028/29.

The audit will look at how well ADP is being managed and assessed, how well the financial and non-financial consequences of this approach are being managed, and if ADP is contributing towards wider efforts to improve outcomes for people with disabilities.

The audit will provide assurance on how well ADP has been implemented and the added value of the approach. It will deliver findings and recommendations on the delivery of social security and the future affordability of benefits payments.

Audit scope
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