How it is aiming to improve the transparency and accountability of mental health spending, in light of the report by Audit Scotland Adult M…

Through our delivery plan, which supports implementation of our Mental Health and Wellbeing Strategy, we have looked to ensure that the actions set out reflect and respond appropriately to those Audit Scotland recommendations.We are currently developing a Monitoring Framework and Evaluation Framework, and both are scheduled for publication in early 2026. Both frameworks will identify key gaps in current data sources and set out evaluation questions which will support understanding of progress against the outcomes of the Strategy. The work is being led by the Scottish Government and Public Health Scotland (PHS) and was developed in collaboration with a range of stakeholders, including the Mental Health and Wellbeing Strategy Leadership Board. Both frameworks will be used to plan monitoring and evaluation activities over the lifespan of the Strategy.We have made significant improvements to the collection of routine data on the demand for and access to mental health services. PHS have developed an interactive dashboard for the Mental Health Quality Indicators, which will continue to be developed into a “one-stop-shop” for data on mental health services.NHS Scotland expenditure on mental health is published annually in arrears in the Scottish Health Service Costs book by Public Health Scotland. The Cost Book is publicly accessible and offers a consistent framework for financial data across all NHS Boards. The most recent data published in February 2025 covers 2023-2024.The Cost Book data shows NHS Scotland expenditure by services where the primary purpose of the service is the care and/or treatment of individuals with mental health conditions. This details expenditure on adult psychiatry, older adult psychiatry, CAMHS and recently added information on clinical psychology as previously recommended by Audit Scotland. This data is used to track progress towards Boards allocating 10% of their budgets to mental health, including 1% on CAMHS.The Scottish Government continuously monitors NHS Boards’ financial positions through routine finance reporting. This resource provides a standardised approach to collecting detailed financial information, including outturn, spend by specialty, and achievement of efficiency targets. We expect spending on Mental Health between the Scottish Government and NHS Boards, to be around £1.5 billion in 2025-26.Scottish Government recognises the key role of the third sector in the provision of mental health support, including in enabling early intervention and prevention. We remain committed to delivering against our commitment to increase the stability and sustainability of the third sector by developing a Fairer Funding approach, including offering multi-year funding where possible. For example, the 2025-27 Fairer Funding pilot includes £15 million per annum to grassroots projects through the Communities Mental Health & Wellbeing Fund administered by Third Sector Interfaces.Our Service Renewal Framework, published in June 2025 sets out wider proposals to develop updated performance metrics and clearly defined outcome measures for all parts of our system, including mental health.