Learning and sharing from across the globe

By Peter Worsdale, International Liaison Manager, Audit Scotland

This continues to be a challenging time for Scotland as the country takes on new financial responsibilities and public services continue to evolve. That’s why it’s important we continue connecting, sharing and learning from our colleagues in public audit from around the globe to help us develop our audit work.

Medium-term financial strategy: A step backwards?

By Caroline Gardner, Auditor General for Scotland

The impact of Scotland’s new financial powers is now starting to hit home.

Publication of the Scottish Fiscal Commission’s latest forecasts and the Scottish Government’s medium-term financial strategy triggered critical commentary from the respected Fraser of Allander Institute and the Parliament’s own Information Centre (SPICe), and testy exchanges with the Cabinet Secretary in the Finance and Constitution Committee.

A forecast budget gap of £1 billion over the next three years makes some level of politicking inevitable, but this issue is above party politics.

What matters is that the Government has a plan in place to deal with all eventualities. But as Fraser of Allander has said, the new medium-term financial strategy is thin on detail. At a time of tightening budgets, that’s a matter of concern for everyone that benefits from public services.

Scotland’s public sector challenges are everyone’s responsibility

By Caroline Gardner, Auditor General for Scotland

Twenty years on from the establishment of the Scottish Parliament, much is made of Scotland’s distinctive approach to public services. There’s no doubt that there are some real successes, like the Scottish Government’s approach to social security, where the rhetoric of dignity, respect and fairness has so far been matched by the reality. But Scotland is facing the same headwinds that are affecting public services all over the world. And we are more exposed than ever before, as the Scottish Government is now responsible for taxes that fund around 40% of devolved spending.