Government underspent by £2bn

The Scottish Government spent £49.2 billion against a budget of £51.2bn in the last financial year, its consolidated accounts show.

The annual figures show an underspend of just under £2bn, or 3.9 per cent of the total budget. However the underspend figure does not represent a loss of spending power and some is carried forward through the Scotland reserve.

Audit Scotland stressed the need for greater transparency around Government spending, including around the use of reserves.