Efficiency targets

Since financial year 2008 to 2009 we have set annual efficiency targets for ourselves and public sector bodies, to ensure that resources are being managed effectively. The aim is to save money so that it can be used for other purposes, while continuing to deliver high quality services.

For 2017 to 2018, Ministers have rolled forward the previous year's 3% annual efficiency target.

Section 32 of the Public Service Reform (Scotland) Act 2010 requires designated public bodies to publish a statement covering a range of information, including their efficiency returns. This means that at the end of each financial year every public body should publish an annual statement recording efficiencies it delivered during the financial year.

Efficiency reports

We have produced the following guidance and template to help public bodies to complete their annual efficiency reports:

Our own annual efficiency reports are listed below:


For further information on efficiency targets, contact:

Finance Co-ordination
Area 3B North
Victoria Quay

Email: finance.co-ordination@gov.scot

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