Director of Budget and Public Spending

Alison Cumming



The Scottish Government
St Andrew's House
Regent Road


Alison Cumming has been Director for Budget and Public Spending since October 2022.


The Director of Budget and Public Spending:

  • oversees the Budget and Public Spending Directorate which is responsible for leading the spending review and budget process across Scottish Government, public sector pay and pensions policy, infrastructure investment and engagement with HM Treasury and the devolved administrations on strategic finance issues
  • is a member of the Infrastructure Investment Board, Global Climate Emergency Programme Board, DGSE Transformation Programme Board, Fiscal Framework Review Programme Board, EU Exit Oversight Board, SNIB Programme Board, Scottish Government Remuneration Group, Economy Steering Group and Joint Exchequer Committee (Officials)


She was previously Deputy Director and then Director for Early Learning and Childcare, taking over the director role on an interim basis in March 2020. 

Prior to joining the ELC programme in 2016, Alison was Head of Tax Policy and held a number of roles in health finance. Alison is a Chartered Public Finance Accountant and completed her professional training in the public sector audit team at KPMG International before joining the Scottish Government in 2009. Alison has a degree in law and accountancy and a PhD in accounting, both from the University of Edinburgh.

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