Introduction

This Financial Case demonstrates the affordability, funding, and financial sustainability of establishing the NSWA, compared to the current Business as Usual (BAU) model of continuing to operate the Office of the Chief Social Work Adviser (OCSWA) as a Division within the Scottish Government. The decision has already been taken to establish the NSWA as an executive agency. The purpose of updating the forecast costs is not to revisit this decision, but to present final cost estimates of the NSWA and the additional costs that it will incur. 

The analysis is based on detailed financial modelling using actual staff and non‑staff cost data for all years (2026-27–2031-32), and is structured to meet HM Treasury Green Book requirements. The case sets out the financial requirements of the NSWA, resource needs (including both WTE and headcount), funding sources, and the associated financial benefits and risks.