The Scottish Public Pensions Agency (SPPA) needs to be more transparent about its progress updating thousands of people about their pension entitlement.
In 2018 it was judged that reforms to UK public sector pensions had involved age discrimination. This meant the SPPA had a legal obligation to recalculate pension options for the Police, Fire, NHS, and Teachers schemes it administers in Scotland, and issue ‘remedy’ statements.
But it did not meet the 1 April 2025 statutory deadline. The delay means more than 50,000 retired scheme members are waiting to hear if they are due higher pension payments.
Overly ambitious revised targets created an impression of progress to scheme members that did not fully account for the scale and complexity of the work involved.
As of November 2025, the SPPA had issued statements to 55 per cent of scheme members – 108,506 of 196,316 eligible members. This includes active and deferred members, as well as retirees. Of those retirees, 51,802 out of 68,239 members had not received a remedy pension statement.
The SPPA is now working towards a revised deadline of 31 July 2028. However, progress remains slow and it remains unclear if the SPPA will meet its revised timescales.
Auditors also reported wider concerns about the governance and transparency of the agency.
The Scottish Public Pensions Agency must be more transparent following delays issuing remedy pension statements.
Around 50,000 retired scheme members don't know if they’re due higher pension payments.
Stephen Boyle, Auditor General for Scotland, said: ‘I’m concerned about the SPPA’s capacity to deliver outstanding remedy statements by the extended timescales.
‘The impact of ongoing delays is of significant concern to many scheme members, particularly current pensioners and those close to retirement.
‘The SPPA needs to provide greater transparency on its progress and take action to address other issues regarding governance and transparency raised by the auditor.’
NHS Scotland spent £440m last year on beds for patients who were unable to get out of hospital despite being ready to be discharged, according to a new report by Scotland’s public spending watchdogs.
The report from the Audit Scotland and the Accounts Commission said one in nine hospital beds were occupied because of delayed discharges in the 12 months to April 2025.
It said the Scottish government must set out a plan to tackle the problem.
Delays in discharging patients from hospital affect people’s physical and mental health, and make it harder to admit others to hospital. Delayed discharges are a symptom of wider pressures across health and social care in Scotland.
The joint report by the Auditor General for Scotland and the Accounts Commission warns this has a significant effect, despite impacting only around three per cent of hospital patients. People medically ready to leave spent 720,000 unnecessary days in hospital in 2024/25. Whilst the full financial impact is unknown, the cost to the NHS in hospital days alone is an estimated £440 million a year.
The causes are complex, including rising demand for health and social care services, financial pressures, long-standing recruitment and retention problems across Scotland and for some, not having a Power of Attorney in place.
Reducing delayed discharges is a priority for the Scottish Government and their partners in health and social care, with significant activity underway to tackle this. But a lack of evaluation of initiatives across the country means it is difficult to measure what is having the greatest impact and whether these initiatives represent value for the money and time spent.
Stephen Boyle, Auditor General for Scotland, said: “Delayed discharges from hospital have far-reaching impacts on people’s health and well-being. The Scottish Government, health bodies, councils and other partner organisations agree on the need for major changes and are actively trying to reduce delayed discharges.
“Now they must improve how they collect, analyse and use data to evaluate the initiatives underway to tackle the problem. Without this, it’s impossible to understand the impacts and costs of delayed discharges and whether the initiatives across Scotland are improving lives, services and delivering value for money.”
Malcolm Bell, Member of the Accounts Commission said: “Significant change is critical across our health and social care services, shifting towards preventative care, greater use of technology and ongoing investment in the workforce. Without this, the care and support individuals need to leave hospital won’t always be available.
“The Scottish Government and COSLA’s joint health and social care service renewal framework is an opportunity for progress to be made with health and social care reform. But IJBs and social care need to be at the centre of planning and decision-making on service renewal, and it’s not clear how the framework will address the challenges faced by social care.”
‘The current approach has failed’
In response to the joint report into delayed discharges by the Auditor General for Scotland and Accounts Commission, Dr Fiona Hunter, RCEM Vice President for Scotland, said: “This report lays bare the scale of delayed discharge, and the impact it has on our health and social care system and the people it serves.
“720,000 days’ worth of unnecessary hospital stays in the 2024/25 financial year. That’s almost 2,000 years – an almost inconceivable amount of wasted resources which, if exit block had been addressed, could be used to help the patients lining the corridors of Emergency Departments day in, day out.
“The knock-on effect delayed discharge has on EDs cannot be overstated.
“Every hospital bed occupied by someone who does not need it, but cannot leave through no fault of their own, adds pressure to EDs which are receiving more patients than they can move on.
“And these unnecessary stays in a hospital bed puts patients at greater risk of hospital-born infection, and can lead to deconditioning, stripping them of their independence.
“This is something RCEM has been raising the alarm about for years now, and while the government has acknowledged the issue and taken some steps to address it – the total breakdown in hospital flow outlined in this report shows that the current approach has failed.
“Things cannot go on like this and I hope the government, health service and local authorities heed the recommendations set out by the Auditor General for Scotland.
“Improvements to data gathering and discharge planning, among the other recommendations, would be a step towards the system-wide approach we have long said is needed to fix Emergency Care.”
RCEM said earlier this week that The Scottish government must prioritise tackling delayed discharges and overcrowding in Emergency Departments (EDs) or risk the entire system collapsing under the strain of an incredibly difficult winter.
Th message from the Royal College of Emergency Medicine (RCEM), followed the release of ED performance figures on Tuesday (6 January) by Public Health Scotland (PHS) for November 2025.
One in 15 patients (8,065) waited 12 or more hours in a type-1 ED before being admitted, transferred or discharged in that month alone, the worst figures for a November since records began in 2007.
Further, the new data found that:
It was the worst November on record for eight-hour waits, which stood at 17,259, or 14.5% of patients attending a major ED
Only 63% of patients seen within four hours at type-1 EDs, a far cry from the government target of 95%
Compared to November 2018, waits of four or more hours were four times higher, eight-hour waits were 14 times higher, and 12-hour waits were 39 times higher
Meanwhile, the number of people attending ED was only 5.5% higher in November 2025 compared to November 2018
Dr Fiona Hunter, RCEM Vice President for Scotland, said: “This is yet another month of predictable broken records for Emergency Medicine performance in Scotland.
“The Scottish government continues to shout about improvements to NHS waiting lists. We, of course, welcome these but a lack of political will to put the same emphasis on addressing delayed discharges means our departments are at risk of total derailment.
“We are now in the depths of winter. Patients are arriving into EDs only to find that there isn’t the space to treat them safely, let alone quickly.
“Very sick and injured people are lining corridors, crammed into whatever space we can find, because of exit block and a complete breakdown in flow out of hospitals.
“With warnings of storms, snow and freezing temperatures, the situation is likely to get a lot worse before it gets better.
“It’s unacceptable that this has been allowed to happen, but it’s not too late to act. We call on the government to support health boards so they can make the improvements needed to tackle delayed discharges and improve patient flow.”
The Scottish Government recorded a £1 billion underspend in 2024/25 but still needs to move away from short-term measures to address a stark forecast gap between its spending plans and funding.
The underspend was supported by over £2 billion of additional funding from the UK Government, meaning a plan to help balance the budget with £460 million of offshore wind leasing revenues was not needed.
Significant pressures remain in achieving financial balance in 2025/26, and many of the necessary savings identified and delivered so far are non-recurring. This continued short-term approach to managing spending is not supporting the fiscal sustainability of the Scottish public sector.
The Scottish Government’s latest Medium Term Financial Strategy projects a combined resource and capital funding gap of £4.7 billion by 2029/30. This is due to policy choices and higher workforce costs. However, the government’s plan to make savings over the next five years lacks detail on how they will be delivered.
Stephen Boyle, Auditor General for Scotland, said: “Although the Scottish Government reported a £1 billion underspend this year, it did so from a combination of additional funding from the UK Government and one-off savings.
“A forecast gap of nearly £5 billion remains between what ministers want to spend on public services and the funding available to them.
“The Scottish Government needs to prepare more detailed plans setting out how it will close that gap by the end of the decade.”
The Scottish Government and councils must fundamentally rethink how they plan, fund and staff additional support for learning as part of core school education in Scotland.
Since legislation in 2004 to make additional support for learning (ASL) more inclusive, there has been an eight-fold increase in pupils recorded as receiving ASL; currently 40 per cent of Scottish pupils – or 285,000 children – receive ASL. Almost all support is now delivered in mainstream classrooms, and it has become an increasingly central part of what teachers do.
The Scottish Government failed to plan for the impacts of this inclusive approach, and poor data means it is not possible to determine the scale, complexity and nature of needs across Scotland. The Scottish Government and councils urgently need better information to understand pupils’ needs and appropriate level of resource to support them.
Existing measures show a wide gap in outcomes for pupils receiving additional support compared with other pupils, including being more likely to be absent or excluded from school. More appropriate ways of measuring the achievements of pupils who receive ASL are still to be developed.
Stephen Boyle, Auditor General for Scotland, said: “The Scottish Government has failed to plan effectively for its inclusive approach to additional support for learning. Current gaps in data mean it is unclear whether all children’s right to have an education that fully develops their personality, talents and abilities is being met.
“The Scottish Government and councils urgently need better quality data to understand pupils’ additional support needs and the resources required to provide support to enable all pupils to reach their full potential.”
Ruth MacLeod, Member of the Accounts Commission, said: “Councils and the Scottish Government must fundamentally rethink how additional support for learning is planned and provided as a core part of Scotland’s school education.
“This includes reviewing how mainstream and special education is provided to meet current and future additional support needs and demands.
“It is critical they work with pupils, parents and carers and staff throughout this process.”
COSLA’s Children and Young People Spokesperson, Councillor Tony Buchanan @antbuc1), has commented following report published today about Additional Support For Learning from the Auditor General and Accounts Commission.
The Auditor General and Accounts Commission published a briefing paper on additional support for learning (ASL) on 27th February 2025. It makes a series of recommendations to Scottish Government and Councils, touching on data, measuring the outcomes of children and young people with additional support needs, funding, workforce planning and school buildings.
The COSLA Children and Young People Board will discuss the briefing at their meeting on 7th March.
Councillor Tony Buchanan, said: “Local Government is fully committed to supporting all children and young people to learn and to providing opportunities so that they can realise their full potential. The briefing paper published by the Auditor General and Accounts Commission on additional support for learning is welcomed.
The COSLA Children and Young People Board will be updated next week, with an initial consideration of the recommendations. COSLA, alongside the Scottish Government, co-chair the Additional Support for Learning Project Board.
“There will be an opportunity for the project board to consider the recommendations fully when they meet next month and consider how these can inform their priorities.”
The Scottish Government needs a delivery plan that clearly explains to the public how it will reform the NHS and address the pressures on services.
Despite increasing funding and staffing, the NHS in Scotland is still seeing fewer patients than before the Covid-19 pandemic.
Auditors found that:
commitments to reducing waiting lists and times have not been met
the number of people remaining in hospital because their discharge has been delayed is the highest on record
and NHS initiatives to improve productivity and patient outcomes have yet to have an impact and lack clear progress reporting.
Health accounts for about 40 per cent of the Scottish budget. Funding grew again in 2023/24 but has mostly been used to cover pay commitments and inflation. Costs are forecast to continue rising and making savings remains challenging. Work to build new healthcare facilities also remains paused.
The Scottish Government’s restated vision for health and social care is not clear on how these operational pressures on the NHS will be addressed or how reform will be prioritised. It needs to work with NHS staff, partners and the public to set out a clear delivery plan and make tough decisions about how it may change or potentially even stop some services.
Stephen Boyle, Auditor General for Scotland, said: “To safeguard the NHS, a fundamental change in how services are provided remains urgent. The Scottish Government needs to set out clearly to the public and the health service how it will deliver reform, including how progress will be measured and monitored.
“Difficult decisions are needed about making services more efficient or, potentially, withdrawing those services with more limited clinical value to allow funding to be re-directed. Taking those steps will require greater leadership from Scottish Government and NHS leaders than we’ve seen to date.”
The disclaimed audit opinion from the Comptroller and Auditor General (C&AG), Gareth Davies, on the Whole of Government Accounts (WGA) 2022-23 is the first ever.
The cause is the severe backlogs in English local authority audits, with the consequence that there is inadequate assurance over material amounts throughout the WGA.
The WGA is a vital tool in the management and scrutiny of public spending, as it brings together all public sector assets and liabilities. It is essential that the steps being taken by Government to restore timely and robust local authority audited accounts are effective.
The PAC Chair’s statement can be found here PAC Chair’s statement – WGA.pdf. The link to the WGA 22/23 can be found in the notes to editors.
Backlogs in firms’ audits of England’s 426 local authorities have led to the National Audit Office (NAO) disclaiming the 2022-23 WGA for the first time.
As well as local authority accounts, the WGA combines the accounts of over 10,000 public bodies, such as central government departments, devolved administrations, the NHS, academy schools and public corporations.
Within his audit report, the NAO’s head, Gareth Davies, said he had been “unable to obtain sufficient, appropriate evidence upon which to form an opinion”.
Just over 10% (43) of England’s 426 local authorities submitted reliable data to the WGA.
Of the near 90% of local authorities that failed to submit reliable data, 46% (196) submitted information that hasn’t been audited, and 44% (187) did not submit any data at all.
The Government is taking steps to address the backlog in audited accounts for English local authorities, including the use of fixed dates by which each year’s audits must be completed.
This process is unlikely to allow the disclaimer on WGA to be removed for 2023-24, but it does offer a medium-term solution to the problem.
The WGA is a vital tool in the management and scrutiny of public spending, as it brings together all public sector assets, liabilities, income and expenditure. This means that long-term costs to the public purse such as clinical negligence and nuclear decommissioning are visible to policy makers and Parliamentarians.
Gareth Davies, head of the NAO said:“It is clearly not acceptable that delays in audited accounts for English local authorities have made it impossible for me to provide assurance on the Whole of Government Accounts for 2022-23.
“It is essential that the steps being taken by Government to restore timely and robust local authority audited accounts are effective”.
The disclaiming of the WGA is in relation to local authority audit omissions and unaudited returns. The impact of this impact is so large and pervasive that the Comptroller and Auditor General is unable to give any opinion on the WGA at all. The C&AG continues to provide assurance over all central government departments via their statutory departmental accounts on an annual basis, and the disclaimer of the WGA does not impact upon the opinions he gives on those accounts.
The Scottish Government no longer expects to have enough money to deliver all its planned £26 billion investment in public sector infrastructure. says spending watchdog Audit Scotland.
Growing the economy and delivering high quality public services relies on infrastructure like roads, railways, hospitals and other buildings. But a combination of reduced capital budgets, higher costs and increased maintenance requirements have left ministers with difficult decisions to make on prioritising capital spending. This includes stopping or pausing planned projects.
The Scottish Government’s investment plan focuses on driving inclusive economic growth, enabling the transition to net-zero emissions, and building resilient and sustainable places. But it is not always clear how the Scottish Government is directing funding to these three infrastructure investment priorities, or how they will contribute to reducing greenhouse gases.
Better data on the condition, occupancy and cost of the wider public estate is needed to ensure buildings are used more efficiently as part of Scottish Government plans to reform public services.
Stephen Boyle, Auditor General for Scotland, said: “Scottish Government spending decisions on infrastructure will affect public services, and ministers need to be transparent about how they are made.
“Efficient use of the public estate in the future is key to reforming public services, but the Scottish Government needs better infrastructure data to inform its planning.”
Longer-term joint planning is needed to address child poverty in Scotland, which has increased since targets were set in 2017, according to a new Audit Scotland report.
The Scottish Government’s policies and spending remain more focused on helping children out of poverty rather than long-term measures to prevent it. Over a quarter of children in Scotland – 260,000 – were living in poverty before the Covid-19 pandemic. And the current cost-of-living crisis risks making the situation worse.
Covid-19’s impact on data collection means child poverty statistics are only available up to 2019/20, the half-way point in the Scottish Government’s first child poverty plan. But even with the data it would not be possible to assess the plan’s success. This is because the Scottish Government did not set out what impact the 2018-22 plan was expected to have on levels of child poverty.
The government’s second child poverty delivery plan takes a more joined-up approach to tackling child poverty, spanning central and local government and their partners. But detailed joint planning is now needed to ensure policy actions are delivered and progress measured. Policy development also needs to meaningfully involve the views of children and families with experience of poverty.
Stephen Boyle, Auditor General for Scotland, said:“Poverty affects every aspect of a child’s wellbeing and life chances and has wider implications for society.
“The Scottish Government needs to work with its partners to quickly set out the detail of how the second child poverty plan will be delivered, monitored and evaluated.
“Government policy takes time to have an impact on child poverty and so it is essential ministers also act now to set out options for reaching their long-term targets in 2030.”
William Moyes, Chair of the Accounts Commission, said:“Councils have a key role to play in tackling child poverty through measures such as housing, education, childcare and employability. But there is limited information available across councils about what they are doing and its impact.
“Better collection and sharing of information about councils’ child poverty work will help support learning and improvement across Scotland.”
A detailed analysis of how Covid-19 business support funding was distributed during the pandemic is not possible due to gaps in data, according to spending watchdog Audit Scotland.
The Scottish Government provided about £4.4 billion of grants and non-domestic rate reliefs between March 2020 and October 2021, mostly paid out to businesses by councils. The government announced a further £375 million of support in December 2021 following the emergence of the Omicron variant.
Steps were taken to improve the management of funding during the pandemic.
But there was not enough focus on gathering detailed data on how money was distributed and how quickly applicants received funding.
This means:
The Scottish Government does not have an analysis of the total amounts paid out from the more general schemes to different economic sectors
For sector specific funding administered by national organisations such as Scottish Enterprise, around 20 per cent of payments cannot currently be matched to council areas
Similarly, information to enable wider analysis of how funding supported specific groups, such as the female owned businesses disproportionately hit by Covid-19, is not available from Scottish Government centrally held data.
In late 2021, the Scottish Government completed retrospective impact assessments to consider how business support funding addressed inequalities. A retrospective fraud review of funding that councils administered was also carried out.
The government is currently undertaking a large data cleansing exercise to ensure that the datasets for individual funds, including those administered by councils, are complete.
Covid-19 business support schemes were administered at pace in exceptional circumstances.
But knowing where the money went matters, to get future policy development and delivery right.
Stephen Boyle, Auditor General for Scotland, said: “These business support schemes were administered at pace in exceptional circumstances. But knowing where the money went matters.
“To get future policy development and delivery right, it will be important for the Scottish Government to fully understand how funding was used to support specific businesses and groups over the last two years of the pandemic.”
William Moyes, Chair of the Accounts Commission, said: “Councils’ fraud arrangements are generally robust, but they were heavily relied upon to ensure businesses were eligible for funding during the pandemic.
“Councils will need to continue to work closely with the Scottish Government to ensure a better picture emerges of how money was distributed.”
Responding to the Audit Scotland report, Economy Secretary Kate Forbes said: “I am pleased that both Audit Scotland and the Accounts Commission have recognised how quickly the Scottish Government was able to establish a wide ranging business support package in order to help safeguard thousands of businesses and jobs.
“This includes providing direct support to over 4,000 businesses and over 5,000 self-employed people who were facing hardship but ineligible for UK Government funding support.
“I am equally pleased this report reflects the unique and challenging context in which new support packages had to be established, and that despite the speed and scale of our response, we were able to work closely with industry, our enterprise agencies and local authorities.
“This helped to ensure the delivery of the business support funding was a shared endeavour and minimised risk and fraud. Without the efforts of our partners, we wouldn’t have been able to deliver this lifeline support at the scale and pace necessary and I thank them for working so closely with us.
“Every decision the Scottish Government has taken has centred around ensuring businesses got the support they needed when they needed it – resulting in over £4.5 billion being allocated to businesses across the country, including around £1.6 billion in rates relief – which is more generous than the other UK administrations so far.
“We will now carefully consider the findings of this report and of course any lessons will be learned, but fundamentally this report shows the decisions we took ensured lifeline support reached key businesses promptly and our economy continued to grow by 7.1% despite the necessary public health restrictions.”
Progress on closing the poverty-related attainment gap between the most and least deprived school pupils has been limited. And more evidence is needed to understand educational achievement beyond exams.
A joint report by the Auditor General for Scotland and the Accounts Commission found that exam performance and other attainment measures at the national level have improved.
However, progress since 2013-14 has been inconsistent. And there are large variations in local authority performance, with some councils’ performance getting worse on some measures.
The poverty-related attainment gap remains wide and existing inequalities have been exacerbated by the Covid-19 pandemic. The national curriculum recognises that school is about more than exams.
And there has been an increase in the types of pathways, awards and qualifications available to young people. But better data is needed to understand if other important broad outcomes, like wellbeing and self-confidence, are improving.
The Scottish Government, councils, schools and the other bodies responsible for planning and delivering education were working well together before Covid-19.
That allowed them to respond rapidly in exceptionally difficult circumstances. Funding for education has remained largely static – rising from £4.1 billion in 2013/14 to £4.3 billion in 2018/19.
However, most of that real-terms increase was due to the Attainment Scotland Fund, which the Scottish Government set up to close the attainment gap.
Stephen Boyle, Auditor General for Scotland, said: “Significantly reducing the attainment gap is complex. But the pace of improvement has to increase as part of the Scottish Government’s Covid-19 recovery planning.
“That process needs to particularly focus on the pandemic’s impact on the most disadvantaged children and young people.”
Elma Murray, Interim Chair of the Accounts Commission, said: “There is variation in educational performance across Scotland, but this is not solely about exam performance.
“Education also supports and improves the health and wellbeing of children and young people, which has been impacted by the Covid-19 pandemic.
“It is vital that councils, schools and their partners work to reduce the wide variation in outcomes as well as understanding and tackling the short and longer-term impact of Covid-19 on learning and wellbeing.”
EIS General Secretary Larry Flanagan said: “The impact of poverty on children’s life chances remains a matter of huge concern, and much more needs to be done to support young people living in poverty to overcome the barriers that they continue to face.
“Schools do all that they can with insufficient resources to support young people from all backgrounds but cannot, in isolation, overcome such serious societal issues as inequality and poverty.”
“We have long known of the devastating impact that poverty can have on young people, and this has been made worse during the pandemic when young people from less affluent backgrounds have been far more likely to have had their in-school learning disrupted and to face barriers in accessing education outwith the school environment.”
“It is clear that much greater and sustained investment is needed to tackle the impact of poverty on young people’s education, and all of Scotland’s political parties must fully commit to tackling this issue in the context of education recovery during the next Parliament.”
