28
Accepted
We also expressed concern on the lack of data from Scottish entities which poses a...
Conclusion
We also expressed concern on the lack of data from Scottish entities which poses a serious impediment to scrutinise all parts of the UK public sector to provide value for money.55 Of the 34 Scottish Central Government entities, 19 (56%) submitted audited data, 10 (29%) submitted unaudited data and 5 (15%) were part of missing data. Of the 35 Scottish Local Government entities, 13 (37%) submitted audited data, 10 (29%) submitted unaudited 49 HMT, Whole of Government Accounts: year ended 31 March 2024, HC 917, 17 July 2025, p 129 50 HC 367, Q 59 51 Q 62 52 Q 71 53 Qq 70-71 54 Q 73 55 Q 72 16 data and 12 (34%) were missing.56 We received written evidence claiming that Scottish local authorities would have had published accounts available but chose not to submit.57
Government Response Summary
The government agrees with the committee's concern, committing to provide additional information on devolved expenditure in the performance report section of the 2024-25 accounts by June 2026 to enhance transparency and visibility of Scottish public sector spending.
Government Response
Accepted
Government Response
Accepted
HM Government
Accepted
6.1 The government agrees with the Committee’s recommendation. Target implementation date: June 2026 6.2 The Treasury acknowledges the Committee’s interest in enhancing transparency around devolved spending within the WGA. The Treasury will provide additional information on devolved expenditure in the performance report section of the 2024-25 accounts. These disclosures will give clearer visibility of devolved spending across the nations of the UK and explain how these amounts relate to the overall WGA totals. This is intended to support users’ understanding of how public
Source
Committee
Public Accounts Committee
Report
69th Report - Whole of Government Accounts 2023-24
04 Mar 2026
HC 1243
Addressee Bodies
HM Treasury
Timeline
Recommendation age
0.4 yrs
Report published
04 Mar 2026