Collection

Ministerial written authorities: public finance decisions

Directorate: Financial Management Directorate
Topic: Economy, Public sector

A collection of written authorities issued by the Scottish Government from 1993 to 2026. This includes a description of when a written authority (as defined by Public Finance and Accountability Act and the Scottish Public Finance Manual) would be required and links to the details of written authorities.

Introduction

The Principal Accountable Officer for the Scottish Administration (the Permanent Secretary) and Accountable Officers designated by the Permanent Secretary for parts of the Scottish Administration are under a statutory duty under section 15(8) of the Public Finance and Accountability (PFA) Act to obtain the written authority from the relevant Minister where they consider that any action, they are required to take would be inconsistent with their responsibilities.

These responsibilities include ensuring propriety and regularity and value for money (economy, efficiency, effectiveness). A value for money written authority need only be sought in relation to the implementation of policy. More details on the Accountable officer role in relation to value for money is in the Scottish Public Finance Manual.

We have published these Ministerial written authorities in the interests of ensuring full transparency and easy access to this information for the public.

Details of all requests for a written authority and the subsequent authorities made since devolution are available below:

Written authorities 1993 to 2026

Contact

Email: govandrisk@gov.scot

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Information

Introduction

Written authorities 1993 to 2026

Contact