Scottish Government spend report: FOI release
- Published
- 16 February 2026
- Directorate
- Financial Management Directorate
- Topic
- Money and tax, Public sector
- FOI reference
- FOI/202500489104
- Date received
- 10 October 2025
- Date responded
- 11 November 2025
Information request and response under the Freedom of Information (Scotland) Act 2002
Information requested
Could you please also request the information or interactions showing why and when the reports were halted and for what reason and what reason the Spads gave for not reviewing prior to publication. Also to see what the previous ublication process was could you please share copies of emails which were sent out to the SPADS for the previous submissions to show whether changes were requested or if it was just a rubber stamp approval process.
Response
While our aim is to provide information whenever possible, in this instance the Scottish Government does not have some of the information you have requested. The reasons why we don't have the information are explained below.
The Government Spend over £25,000 reports were not halted but delayed due to the factors that were impacting our team (as explained below and in the response to your previous question - response dated 8th October 2025, Ref 202500484082). As such there is no information or interactions showing "why and when the reports were halted".
The introduction of a new Scottish Government financial system on 1 October 2024 enabled a redesign of processes. The process to compile the reporting on Scottish Government expenditure over £25,000 was reviewed and revised and a new suite of reports implemented. The introduction of the new system has been a focus for Finance resource over the past year, and the small team who lead on this reporting has also had reduced capacity recently. These factors led to the delay in publication of the Government spend over £25,000 reports you reference.
The reason the Special Adviser gave for not commenting on the reports prior to publication was not having capacity to meaningfully feedback.
The Government spend over £25,000 reports are shared with Special Advisers for their own comment. Special Advisers may request further detail and explanation on particular entries which may require the Accountancy Services Team to reach out to the relevant business area for information.
To illustrate previous practice I have attached a copy of email correspondence between Accountancy Services the Special Adviser.
About FOI
The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.
- File type
- File size
- 145.5 kB
Contact
Please quote the FOI reference
Central Correspondence Unit
Email: contactus@gov.scot
Phone: 0300 244 4000
The Scottish Government
St Andrew's House
Regent Road
Edinburgh
EH1 3DG