by Stephen Boyle, Auditor General for Scotland
The Scottish Government has been spending at unprecedented levels to combat the Covid-19 pandemic, support people’s health, families and livelihoods, and uphold the wider economy.
Most of this spending has been supported by increased Scottish funding resulting from Covid-19 spending decisions by the UK Government (known as Barnett consequentials). In 2020/21 this totalled £8.6 billion. Scottish Ministers have committed to spending this in full on the Covid-19 response, and have redirected other parts of the Scottish budget, announcing total spending of over £9 billion.
Provisional figures for 2020/21 show the Scottish Government spent £48 billion against a revised budget of £48.5 billion, with a £449 million underspend (around one per cent). We are currently auditing this spending in our annual audit of the Scottish Government’s consolidated accounts and will be reporting our findings at the end of this year.
Continue reading Transparency over public spending remains vital