The auditor general has issued a strongly critical report on Historic Environment Scotland following a period of "significant instability".
Despite record levels of NHS funding, seven health boards needed government help to balance their books last year.
A joint report has found confusion over care reform delivery and a lack of clarity around funding.
Audit Scotland said there was no strategy in place to manage risks from any UK decisions on benefit spending.
Thousands of pounds worth of public money was claimed as expenses by management at the Water Industry Commission for Scotland.
Audit Scotland says 40% of Scottish pupils now receive extra help in the classroom.
Alan Sutherland, who quit last year following a Harvard Business School expenses scandal, was paid £86,000.
Audit Scotland says decisions may needed about whether some services can be provided by the NHS.
Audit Scotland said the Scottish government had 'no plan' to continue higher pay for public staff in the future.
