On 17 November 2022, the Auditor General for Scotland published Scotland's public finances: Challenges and risks.
The briefing says:
"Rising costs and increasing demands mean that the Scottish Government has to closely and carefully manage its position, to avoid the real risk that it will overspend on the 2022/23 budget. There have been significant financial pressures on public services for some time before the cost of living crisis. The current high level of inflation means that the Scottish Government faces higher public-sector pay and other costs, at the same time as it faces increasing demand for support from people impacted by the crisis."
Read the briefing on Audit Scotland's website.
Information about the Public Audit Committee's consideration of the briefing can be found below.
The Committee will take evidence from:
Stephen Boyle, the Auditor General for Scotland; Richard Robinson, Senior Manager; and Fiona Diggle, Audit Manager, Audit Scotland.
Read the agenda and meeting papers, 1 December 2022
Read the Official Report, 1 December 2022
Read the meeting minutes, 1 December 2022
Decision: The Committee agreed to write to the Auditor General for Scotland and the Scottish Government on issues raised during the meeting.
The Committee took evidence from:
John-Paul Marks, Permanent Secretary; Colin Cook, Director of Economic Development; Alison Cumming, Director of Budget and Public Spending; and Jacking McAllister, Chief Financial Officer, Scottish Government.
Followed by:
Stephen Boyle, the Auditor General for Scotland; Michael Oliphant, Audit Director; and Richard Robinson, Senior Audit Manager, Audit Scotland.
Read the agenda and meeting papers, 23 February 2023
Read the Official Report, 23 February 2023
Read the meeting minutes, 23 February 2023
Decision: The Committee agreed to write to the Scottish Government on issues raised during the meeting and also agreed to close its scrutiny of the 2020/21 audit of the Scottish Government Consolidated Accounts.
Decision: At its meeting on 7 September 2023, the Committee noted correspondence from the Permanent Secretary to the Scottish Government and agreed to close its scrutiny of the Auditor General for Scotland's briefing, Scotland's public finances: Challenges and risks.