Scottish Government's financial position, spending controls and marketing expenditure materials: FOI Review

Information requested

Original Request 202500488345

1. All entries in the ministerial diary (including meeting attendees and subjects of meetings) of the Cabinet Secretary for Finance and Minister for Public Finance from August 1 and October 8, 2025.
2. All correspondence between the Scottish Government Finance Directorate and Cabinet Secretaries and Ministers between these dates which relate to the Scottish Government’s financial position in financial year 2025/26.
3. All correspondence - including letters, emails or any other electronic communications as well as the minutes of any meetings - between the cabinet secretary for finance and any other ministers regarding the Scottish Government's financial position.
4. Letters to public bodies by the Cabinet Secretary for Finance, or any other Cabinet Secretary, regarding balancing the budget.
5. A monthly breakdown for Scottish Government expenditure on marketing in financial year 2025/26, up to the latest available information.
6. Details of any Scottish government spending which is subject to enhanced spending controls at any time between August 1 and October 8, 2025.
7. The process, as of October 8th 2025, for government departments to seek approval for marketing expenditure, including when this expenditure is deemed essential.
8. Details of any change in this process during the 2025/26 financial year.

Response

I have now completed my review of our failure to respond to your request under the Freedom of Information (Scotland) Act 2002 (FOISA) for

1. All entries in the ministerial diary (including meeting attendees and subjects of meetings) of the Cabinet Secretary for Finance and Minister for Public Finance from August 1 and October 8, 2025.
2. All correspondence between the Scottish Government Finance Directorate and Cabinet Secretaries and Ministers between these dates which relate to the Scottish Government’s financial position in financial year 2025/26.
3. All correspondence - including letters, emails or any other electronic communications as well as the minutes of any meetings - between the cabinet secretary for finance and any other ministers regarding the Scottish Government's financial position.
4. Letters to public bodies by the Cabinet Secretary for Finance, or any other Cabinet Secretary, regarding balancing the budget.
5. A monthly breakdown for Scottish Government expenditure on marketing in financial year 2025/26, up to the latest available information.
6. Details of any Scottish government spending which is subject to enhanced spending controls at any time between August 1 and October 8, 2025.
7. The process, as of October 8th 2025, for government departments to seek approval for marketing expenditure, including when this expenditure is deemed essential.
8. Details of any change in this process during the 2025/26 financial year.

In accordance with section 21(4) of FOISA, I have also reached a decision on your request. Firstly, we profusely apologise for the delay in getting this response to you. I can now provide our response to your original request.

Our Response

Please find below responses to each question:

• An exemption under section 30(c) of FOISA prejudice to effective conduct of public affairs applies to the information requested. Disclosing this information prejudice our ability to conduct an effective Ministerial private office for which there is a strong public interest. The diary itself is not a record of what meetings took place, only an outline of the planned activity that is subject to substantial change, areas where there is external engagement are already proactively published.
• ​​​​​​​An exemption under section 29(1)(a) applies to the information you have requested. This correspondence relates to the formulation and development of government policy. The Cabinet finance paper does fall into the scope of your request. We believe that it is not in the public interest to release this document as it would inhibit future discussions and any decisions based of this paper are evident in publish documents such as the Autumn and Spring budget revisions.
• ​​​​​​​​​​​​​​​​​​​​​While our aim is to provide information whenever possible, in this instance the costs of locating, retrieving and providing the information requested would exceed the upper cost limit of £600. In reviewing your request and undertaking the necessary searches of our electronic records management system, we have identified a very large number of documents which may be in scope. The time required to review all of these documents would be deemed as excessive under section 12 of the FOIAS.  Section 12 of FOISA states public authorities are not required to comply with a request for information if the authority estimates that the cost of complying would exceed the upper cost limit, which is currently set at £600. You may, however, wish to consider reducing the scope of your request in order that the costs can be brought below £600. You may, for example, wish to consider a more precise scope for your request:
• Narrowing the timeframe; and/or using more specific terminology than “financial position”.
• There was no documentation found within scope of your fourth request.
• Please see requested information in Annex A.
• There are currently temporary spend control arrangements in place that must be followed by all parts of the Scottish Government, including public bodies and agencies, recognising the challenging financial position in current and future financial years. These controls are kept under review and updated as required.
• The purpose of the AO Central Spend Control process is to seek final approval to proceed with spend in the context of the current financial position. The aim is to consider the prioritisation and affordability of the spend within the wider financial position of the organisation.
• In relation to spend that is affordable within agreed portfolio budget envelopes: the AO central spend control process must be followed for expenditure greater than £5 million (with this threshold increased from £1 million from 26 August 2025)
• This applies to spend with an impact in 2025-26 and/or future years, and for all categories of spend.
• The threshold applies per annum.
• In relation to expenditure that is new or outside existing budgets and delivery plans, repurposed underspends, or is novel and/or contentious: the AO Central Spend Control process must be followed, with no minimum threshold applied; This applies to spend with an impact in 2025-26 and/or future years, and for all categories of spend.
• These steps are taken in addition to any local spend control arrangements, and do not negate the duties and personal accountability that Accountable Officers (AOs) have in relation to expenditure under their stewardship. Responsibility for due process on propriety, regularity and value for money of individual spending decisions remains with AOs; expenditure must be assessed rigorously, and AO assessments produced as appropriate.
• The process operates under a scheme of delegated limits, and requires the approval of Accountable Officers / Director Generals, review by the Chief Financial Officer, and the approval of the Permanent Secretary. In addition, approval is required from the portfolio Cabinet Secretary, and depending on the amount of spend proposed, either the Minister for Public Finance (spend proposals of £5 million to £10 million), the Cabinet Secretary for Finance and Local Government (spend proposals of £10 million to £100 million) or the First Minister (spend proposal in excess of £100 million).
• Scottish Government policy teams fund all essential paid-for marketing and marketing campaigns which can only progress as per the following process and criteria:
• The funding must be identified as affordable within portfolio Balanced Budget plans, the paid-for marketing deemed necessary and approved by the relevant Accountable Officer.
• The paid-for marketing spend must be approved by the relevant portfolio Minister and then the First Minister.
• The paid-for marketing activity must support a legislative, Programme for Government or key ministerial commitment.
• Policy outcomes cannot be achieved without using paid-for marketing.
• Marketing aims have been identified, SMART marketing objectives can be developed and the impact of the paid-for marketing activity can be evaluated.
• The process for government departments to seek approval for marketing expenditure has not changed during the 2025/26 financial year.

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.

FOI 202500497545 - Information Released - Annex A

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