The mishandling of a high-profile IT project has left Scotland’s public sector pensions body facing a budget gap of up to £23m over the next five years.
Scottish councils have defended their use of funds set aside for emergencies to pay for essential services after new figures showed general fund reserves would dip below £1bn next year.
The Scottish Government is facing a budgetary shortfall of £1bn over the next three years in the wake of updated forecasts, which more accurately reflect income tax receipts north and south of the...
The potential of the new Scottish National Investment Bank will be compromised if it is limited to funding only commercial activities, the Scottish Government has been warned.
Child poverty remains one of Scotland’s most stubborn public policy conundrums – but new research suggests the key may lie in an overhaul of the universal credit system, which would target the...
The next stage of an ambitious programme to devolve social security benefits to Scotland will pose a “significant challenge” to the Scottish Government, the country’s national spending watchdog has...
The SNP has backed plans to introduce a new Scottish currency “as soon as practicable” after independence, overturning the policy of the party leadership to adopt a more gradual transition from...
Kate Forbes is clear it is time to ensure there is money to invest in public services, even though this will not be an easy task. The Scottish finance minister talks to Kerry Lorimer.
The Scottish Government has defended its allocation of resources to councils to help them prepare for Brexit, saying it was up to local government to quantify the additional costs it faced.
Public finance professionals have a vital role to play in building trust and resilience, the Scottish Government public finance minister has told CIPFA members.
Scottish councils could face further financial pressure as a result of fiscal devolution north of the border, according to the public spending watchdog for local government.
The assignation of VAT revenues to the Scottish Government could expose the Scottish budget to risk because of the difficulty in producing robust estimates, tax experts have warned.
The Scottish budget has passed its final parliamentary hurdle as MSPs backed measures that will see the tax gap widen between Scotland and the rest of the UK.
A no-deal Brexit risks pushing Scotland into recession, doubling unemployment and creating a “major dislocation” to the economy, according to the Scottish Government’s chief economist.
A proposal which will see increasing divergence in income tax rates between Scotland and the rest of the UK has been given the green light by the Scottish Parliament.
Auditor general for Scotland Caroline Gardner asks whether public mistrust of auditors has grown recently, with the collapse of firms such as BHS and Carillion.
The success of the planned £2bn Scottish National Investment Bank could be undermined by inadequate capitalisation and vulnerability to political interference, the Scottish Government has been warned.
Scottish councils are to be given the power to levy a local tourist tax as part of “the most significant empowerment of local authorities since devolution” under a budget deal struck by the Scottish...
Westminster has “picked the pocket of the health service” in Scotland, after NHS funding granted under the Barnett formula was £55m lower than promised, according to a committee of MSPs.