Audit Scotland sets out the key features of its budget proposal 2026/27, as follows:
funding for core operating costs, an increase of £55,000 (0. 4 per cent) in SCF funding on a like-for-like basis with 2025/26
funding of £250,000 for the biennial, statutory National Fraud Initiative
identified efficiency savings of £2.1m (5.2 per cent)
audit fee increases of 4.3 per cent on average
an assumed pay award of 3.0 per cent
agreed investment in audit modernisation of £1.55m; this includes £430,000 rephased from 2025/26 and returned through the Spring Budget Revision for 2025-26
employer national insurance contributions baselined into the core budget (previously fully funded by SCPA in 2025/26 budget).