Scotland's future in the balance
This report considers what a balance sheet for the devolved Scottish public sector might look like and examines the questions around Scotland’s financial position and future financial sustainability.
This publication was produced ahead of the referendum when Scotland was asked to vote on whether it should remain part of the UK or whether it should become independent in answer to the demand for information on the state of the public finances in Scotland.
The Scottish Referendum: Scotland’s future in the balance seeks to address tough questions around the future financing of an independent Scotland. The report considers what a balance sheet for the current devolved Scottish public sector might look like and examines in detail the questions around Scotland’s current financial position and the future financial sustainability of Scotland.
CIPFA believes that the public deserves more transparent and understandable data on Scotland’s finances and that a clear and understandable picture of Scotland’s public finances is essential to fully inform national debate.