Gordon Wales

Chief Financial Officer

Gordon Wales


Gordon Wales has been Chief Financial Officer since July 2017.


The Chief Financial Officer (CFO) is responsible for providing advice to Ministers and officials on the sound financial and commercial management of the government's delivery programme and for delivery of its financial operations.

This includes:

  • advice, support and constructive challenge on the financial and commercial aspects of government policy across the entire devolved landscape in Scotland
  • budgeting, financial and management accounting and reporting for the Scottish Government's Budget
  • Treasury management, including decisions on capital and resource borrowing and cash management
  • assessment and management of financial risk
  • development and maintenance of financial systems and processes including meeting the government's targets for payments to suppliers
  • corporate governance and audit liaison
  • development of financial and commercial capacity and capability
  • the CFO has overarching responsibility for the procurement and commercial function within the Scottish Government which also includes developing programme management capability, property management and construction procurement policy
  • the CFO also has responsibility for the Scottish Public Pensions Agency which delivers around £4.5 billion of payments across a range of public sector pension schemes

The Chief Financial Officer is a member of the Scottish Government's Executive Team and Corporate Board and attends the Audit and Assurance Committee, as well as being a member of a range of corporate and programme delivery boards.


Gordon has spent the majority of his career in the public sector in the Civil Service, both in Scotland and at UK level and is currently Chairman and Non-Executive Director of a charitable company. He has gained a wide range of experience in that time and his most recent roles have included Director of Financial Management and Deputy Director Finance in the Scottish Government and Director of Corporate Services at the Scottish Court Service.

Gordon has an MBA from the University of Durham and is a Chartered Management Accountant.