Copies of central government major projects register and assessment of fiscal risks: FOI release

Information requested

1. A copy of the "central government major projects register". This was referred to in Audit Scotland's "Enabling Digital Government" 2019 report.

Specifically, please provide the current "central government major projects register" (or equivalent dashboard, report or log if the 2019 register has been superceded) and all versions for the period from November 2024 to now, including the recorded budget for each project or policy listed.

2. A copy of the most recent "assessment of fiscal risks discussed by the executive team, the corporate board, and the Cabinet" as referred to in paragraph 54 of Audit Scotland's "Fiscal sustainability and reform in Scotland" 2024 report and minutes from those discussions.

Response

I enclose a copy of some of the information you requested.

Part 1:

In relation to Part 1 of your request, the Scottish Government provides a report on major ICT projects to the Public Audit Committee at least every year and have done so since 2018. It must be noted that this report only focuses on ICT-focused major projects and covers the scope of organisations included within the Technology Assurance Framework. The most recent report can be found here: Major IT Projects update May 2025 | Scottish Parliament Website and previous reports can be found here: Major ICT Projects | Scottish Parliament Website.

The Scottish Government also provides a Major Capital Projects update to the Public Audit Committee on a 6-monthly basis and these can be found on the Scottish Parliament website here - Major Capital Projects | Scottish Parliament Website.

Part 2:

In relation to Part 2 of your request, you requested a copy of the most recent ‘assessment of fiscal risks’ as referred to in the Audit Scotland report ‘Fiscal Sustainability and reform in Scotland’, published in November 2024. The judgements and content of Audit Scotland reports are the responsibility of the Auditor General for Scotland and/or the Accounts Commission based on the evidence they have collected as part of their audits. The Scottish Government does not have access to the evidence base used for the report and paragraph referenced. As such, we have interpreted your request as set out below.

The Scottish Government has a robust corporate governance system in place designed to ensure that risks to its organisational health and policy performance are identified, managed, and mitigated effectively. The recently published ‘Scottish Government Consolidated Accounts for the year ended 31 March 2025’ (‘the accounts’) (which can be found here – The Scottish Government Consolidated Accounts for the year ended 31 March 2025 - gov.scot) provides an assessment of the key risks and significant issues facing the Scottish Government. Fiscal Sustainability is recognised as a significant issue facing the Scottish Government and an assessment of this is provided in the document (see pages 28, 50 to 54).

The risks and issues set out in the accounts have been identified, managed and monitored through corporate assurance processes and are included in the Scottish Government’s Risk Register. The Register is a living document and is updated on an ongoing basis. Fiscal Sustainability is a risk currently included in the Risk Register and this is assessed and updated regularly on the Register. We have provided a copy of the risk as contained in the Risk Register in Accompanying Paper 1 as the most recent assessment of the overall fiscal sustainability risk facing the Scottish Government.

A copy of the Risk Register is regularly provided to the Scottish Government’s Executive Team, Audit and Assurance Committee, Corporate Board and Cabinet Secretaries and Ministers. You requested the minutes from the most recent discussions with the Executive Team, Corporate Board, and Cabinet Secretaries and Ministers. A copy of the Minute from the Executive Team’s most recent discussions of the Risk Register is contained in Accompanying Paper 2. The Corporate Board Minutes are published here on the Scottish Government’s website – Corporate Board minutes: June 2025 - gov.scot. The Minutes from the Corporate Board’s discussion in September will be available in mid-December. As yet, there are no minutes available relating to the most recent provision of Risk Register information to Cabinet Secretaries and Ministers.

A detailed assessment of the fiscal risks facing the public finances is publicly reported in the Scottish Government’s Medium-Term Financial Strategy. The most recent version of this was published in June 2025 and can be found here – Scotland's fiscal outlook: medium-term financial strategy - gov.scot. The accompanying Fiscal Sustainability Delivery Plan, which can be found here – Supporting documents - Fiscal sustainability delivery plan - gov.scot, sets out the Scottish Government’s plans to strengthen the sustainability of the public finances.

Under section 25(1) of FOISA, we do not have to give you information which is already reasonably accessible to you. If, however, you do not have internet access to obtain this information from the website links set out above, then please contact me again and I will send you a paper copy.

While our aim is to provide information whenever possible, in this instance in relation to Accompanying Paper 1 we are unable to provide some of the information you have requested because an exemption(s) under section(s) 29(1)(a) (policy formulation) of FOISA applies to that information. The reasons why that exemption applies are explained in the Annex to this letter.

Annex - Reasons for not providing information (as referenced above)

An exemption applies, subject to the public interest test

An exemption under Section 29(1)(a) – Formulation or development of Scottish Government policy of FOISA applies to some of the information requested because it relates to the development of Scottish Government policy on the public finances.

This exemption is subject to the ‘public interest test’. Therefore, taking account of all the circumstances of this case, we have considered if the public interest in disclosing the information outweighs the public interest in applying the exemption. We have found that, on balance, the public interest lies in favour of upholding the exemption.

We recognise that there is a public interest in disclosing information as part of open, transparent and accountable government, and to inform public debate. However, there is a greater public interest in high quality policy and decision-making, and in the properly considered implementation and development of policies and decisions. This means that Ministers and officials need to be able to consider all available options and to debate those rigorously, to fully understand their possible implications. Their candour in doing so will be affected by their assessment of whether the discussions on fiscal risk will be disclosed in the near future, when it may undermine or constrain the Government’s view on policy while it is still under discussion and development.

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FOI 202500488289 - Information released - Papers

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