CIPFA welcomes Audit Scotland’s report on the NHS in Scotland 2018


Attributable to Dr Eleanor Roy, CIPFA Policy Manager Health & Social Care:

“We welcome Audit Scotland’s report on the NHS in Scotland 2018, which painted a concerning picture of the significant financial challenges to maintain and improve the service. This is a reflection of the challenges being faced by NHS everywhere in the UK, and strengthens the case for more sustainable, longer term, financial planning.

"We have previously welcomed the Scottish Government’s medium term financial framework, and the new flexibilities for health boards as a positive step in the right direction to achieving sustainability, but as this report indicates much more work must be done.

"We support the Auditor General’s call for a capital investment strategy, which we understand is currently in progress, and agree that a ‘robust and transparent financial management system’ is essential to manage and monitor the new financial arrangements for health boards. We will be keen to work with the Scottish Government to achieve this aim.”


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CIPFA is the professional body for people in public finance. It represents approximately 14,000 members who are public finance leaders and officials in the United Kingdom and overseas, specialising in high quality public financial management and governance for organisations in, and providing support to, government and public services. Its members work throughout the public sector, in national audit agencies, in major accountancy firms, and in other public and private sector bodies where public money needs to be effectively and efficiently managed. As the world’s only professional accountancy body to specialise in public services, CIPFA’s portfolio of qualifications is the foundation for a career in public finance. It also champions high performance in public services, translating its experience and insight into clear advice and practical services. Globally, CIPFA shows the way in public finance by standing up for sound public financial management and good governance. 

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