https://www.gov.scot/publications/scottish-government-consolidated-accounts-year-ended-31-march-2025/pages/3/
Report of the Auditor General for Scotland to the Scottish Parliament - The Scottish Government...
The consolidated accounts report actual outturn and compare it to the budget authorised by the Scottish Parliament, each stated on the same accounting basis....
auditor general for scotlandof thescottish parliamentreport