Financial devolution in Scotland: the journey so far


Scotland is on a complex and fast-paced journey of devolution. This brings new opportunities and risks for public finances and how they’re managed in a world of growing demand and challenges for public services.

As the independent public spending watchdog, Audit Scotland’s role is to help the Auditor General and the Accounts Commission ensure that public funds are well spent and provide value for money.

We are committed to supporting the Scottish Parliament and the public to understand how devolution is changing the landscape for public finances, and how well key bodies are preparing to take on the significant responsibility of managing Scotland’s new powers. This page sets out our past and future work in this important area.

Financial powers timeline


Key facts



Our reports feature several exhibits that visualise complex data and processes in an accessible and informative way. See the examples below or click on our reports to find more.



Our work on Scotland’s new financial powers is reported in a number of ways, including performance audits, our annual audits of the key bodies involved, and assurance reports on work by the National Audit Office (NAO) to examine arrangements for the Scottish Rate of Income Tax.

The Auditor General for Scotland may also prepare a Section 22 report for the Parliament if specific concerns or issues are identified in annual audits.


Other resources

Scottish Parliament

Giving evidence to the Parliament

Auditor General Caroline Gardner regularly reports to the Parliament on our audit work on financial devolution, and how the Scottish Government is managing its budget. View our latest evidence sessions on these topics with the Public Audit and Post-legislative Scrutiny Committee, and the Finance and Constitution Committee. You can also read our correspondence to last session’s Devolution (Further Powers) Committee (PDF 115K).


Blogging about Scotland's new financial powers

We regularly blog extra insights from our wide-ranging work across Scotland’s public sector. Visit our Wordpress site to read recent posts by Caroline Gardner, Auditor General for Scotland, and assistant director Mark Taylor, on Scotland’s new financial powers and constitutional change.

Caroline Gardner

Conferences and other activities

We take part in a range of engagement activities to spread the word about our work on Scotland’s financial devolution and its impact. Auditor General Caroline Gardner spoke at the September 2016 conference Economic governance for an increasingly devolved Scotland. What checks? What balances, jointly organised by University of Strathclyde International Public Policy Institute, the David Hume Institute and the Royal Society of Edinburgh. You can download her presentation here (PPT 191K).

Citizen's Guide to Scottish Devolution

Other research briefings and tools

The Scottish Parliament's Devolution (Further Powers) Committee produced a Citizen's Guide to Scottish Devolution, which outlines the powers which will be devolved to the Parliament over the next years. The Scottish Parliament Information Centre (SPICe) has also produced a number of briefings and other useful tools.

Get in touch

To discuss Audit Scotland’s work on Scotland's new financial powers or let us know what you think about this page, please contact:

Mark Taylor

Mark Taylor, Assistant Director

Rebecca Seidel

Rebecca Seidel, Audit Manager

Kirstin Scott

Kirstin Scott, Auditor