Audit Scotland, in its written submission, notes that setting out proposed efficiencies, reforms and spending priorities is sensible, "however, there are financial risks attached which the Scottish Government must manage closely over the medium term".Submission from Audit Scotland The AGS told the Committee there was a need for public service reform to be delivered "in a clear and transparent way, so that the impact is known, and the anticipated outcomes are clearly set out for users of public services and for public bodies".Official Report, Finance and Public Administration Committee, 20 September 2022 Several witnesses commented that 'efficiencies' in the public sector tended in reality to result in cuts to services and jobs, with the SHRC noting that "cuts would mean maintaining effective public services would be extremely difficult".Submission from Scottish Human Rights Commission Carnegie UK also expressed...