Publication: The 2023/24 audit of the Scottish Government Consolidated Accounts

The Scottish Government must move beyond making short-term savings to balance its budget, and urgently reform to address the public sector’s unsustainable finances.

There has not been enough progress made in reforming public services over the past year. Public sector budget shortfalls of more than £1 billion are forecast, and repayments on borrowing continue to grow. The Scottish Government needs to urgently reform, including looking at the size and structure of the public sector workforce.