Consolidated accounts given unqualified audit opinion.
The Scottish Government accounts for the last financial year have been given an unqualified audit opinion.
In 2023-24 Ministers were required to make tough choices to navigate the “most challenging financial situation since devolution”.
The Scottish Government’s accounts record total spend of £53,980 million.
An underspend of £277 million – around 0.5% of the overall budget – has been carried over in full to be spent in 2024-25.
Finance Secretary Shona Robison said:
“Since this government took office, we have consistently managed our fixed budget responsibly and I am pleased the annual accounts have been given an unqualified audit opinion for every one of those years.
“The last financial year was among the most challenging since devolution, and we have responded to higher inflation and cost of living pressures by making tough decisions to protect the most vulnerable in society.
“The Scottish Government cannot overspend on its Budget, and in 2023-24 we left a small underspend to ensure we could manage any unexpected funding pressures.
“Every penny of this has been allocated for spending in 2024-25.
“We will continue to work to ensure the sustainability of Scotland’s finances as we prioritise our spending towards eradicating child poverty, growing the economy, tackling the climate emergency and improving Scotland’s public services.”
