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Audit Scotland - Auditor General sets out support for Parliament in scrutinising new fiscal framework

The Auditor General for Scotland has written to the Scottish Parliament to set out the role of the public spending watchdog in the implementation of the new fiscal framework for Scotland.

Following the agreement of the fiscal framework for Scotland, Caroline Gardner has contacted the Scottish Parliament’s Devolution (Further Powers) Committee and the Finance Committee. The Auditor General has set out how she and Audit Scotland will play a key role in helping to ensure the successful implementation of the new financial powers coming to Scotland. She also offers initial views for Parliament to consider as it scrutinises the arrangements for the framework.

Ms Gardner said:

“As Auditor General, I am committed to supporting the Parliament in developing world class arrangements for holding Government to account and improving the use of public money. The proposals for further devolution contained in the Scotland Bill 2015 and the accompanying fiscal framework represent a substantial increase in the financial powers of the Scottish Parliament, and we will continue to support Parliament by giving our views on the arrangements as they are developed and through our audit work.

“Audit Scotland has significant experience of scrutinising the implementation of devolved powers, arising from the initial devolution arrangements, and more recently the implementation of the new powers in the Scotland Act 2012. I look forward to continuing to work with the Committees of the new Parliament to strengthen their oversight of Government, in line with the recommendation of the Smith Commission and to support scrutiny of the implementation of the new financial powers.”

The letters are available here:

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Implementing the Scotland Act 2012: an update

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