Open Government action plan 2021 to 2025 - commitment 1: fiscal openness and transparency

Progress to June 2025

Commitment 1: fiscal openness and transparency

Aim

Benchmarking our fiscal openness and transparency.

Objective

Establish an approach to assess progress of fiscal openness and transparency, moving towards international best practices of transparency and data standards.

Milestones

Refine our IMF Fiscal Transparency Code benchmarked assessment, building on the SHRC’s Open Budget Index assessment to be published in Spring 2024, and in consultation with Fiscal Openness and Transparency Commitment Group and external fiscal experts.

Review progress and practical application of benchmarking to design effective future approach.

Progress

As reported in March, we have considered the initial analysis of our internal benchmarking using the IMF’s Fiscal Transparency Code, also taking into account SHRC’s assessment and recommendations using the Open Budget Survey, to better understand and identify areas for improvement. However, due to resource pressures, we have been unable to progress this work this quarter.

Next steps

We will continue to use the benchmarking to identify improvements that can be applied to future Budgets and other fiscal publications.

Status

Behind schedule.

Aim

Improving the accessibility of our fiscal data and information.

Objective

Implement the Fiscal Transparency Discovery Report recommendations to improve the quality, coverage, presentation and standards of current fiscal data.

Milestones

By end Q1 2024 deliver a fully functional (internal) minimum viable product Beta solution for the structuring, standardising and visualising of Scottish budget data.

Subject to resource, by Summer 2024 begin development of a live service, including a public facing fiscal portal.

Subject to resource by Autumn 2024 begin user testing and design engagement with the public and external stakeholders.

Subject to resource, by end Q1 2025 launch live service and public portal.

Progress

We have taken the decision to pause further work on the fiscal portal at this time, until our internal technical systems and resource capabilities are able to support the design, development and deployment of this type of platform in a cost-effective way.

Next steps

While we are pausing the work on the development of a fiscal portal, we remain committed to improving the accessibility of our fiscal information.  We intend to continue improving the accessibility of the information that we publish on the  Scottish Budget. We also intend to use the learning from our work on the fiscal portal and benchmarking, to look at ways we can improve the quantity and quality of the fiscal data that we publish, making it make more accessible and re-usable. Over the second half of 2025 we will consider a forward programme of activities which we will look to discuss with our commitment group. 

Status

Behind schedule.

Aim

Improving the accessibility of our fiscal data and information.

Objective

Deliver a procurement management information platform to improve data standards, demonstrate the impact of public sector procurement on Scotland's economy – identifying opportunities to maximise delivery of outcomes at a local and national level.

Milestones

Sign-off Proof of Concept by end of Q1 2024 and completed the Beta phase of the MI Platform which will include a range of data extracts to support and deliver more concise and informative data across SG procurement landscape.

By end of Q4, roll out the MI Platform to other public bodies (Local Authorities, Central Government, Higher Education/Further Education and National Health Service) to identify new sources of data and further data collection which will provide greater information on the impact of public sector procurement.

Continue to roll-out the MI Platform across public sector.

Continue to identify new data sources to enhance and enrich public sector management information.

Ability to report on Scope 3 emissions.

Progress

MI Platform is live and continues to be rolled out across the Scottish Public Sector. A range of dashboards have been set up to demonstrate procurement spend some examples of these are – Scottish SME Spend, spend by location, Innovation, with multiple customer organisations using the platform to analyse their procurement spend information.

Next steps

• continue to roll out to public sector
• look to automate the collecting of data, both to support SPPD and the Annual Procurement Report
• look to provide more granular spend data to support local spend analysis
• continue to work on Scope 3 Emissions

Status

On schedule.

Aim

Improving the accessibility of our fiscal data and information.

Objective

Continue to improve the transparency around the Scottish Budget, reviewing the accessibility and usability of existing and future information and guidance.

Milestones

Through our lessons learned exercise from the 2024-25 Budget and through the SHRC Open Budget Survey, we will identify improvement proposals to be implemented for the 2025-26 Scottish Budget and longer-term improvements to consider from the 2026-27 Scottish Budget onwards.

We will develop the improvement work further to implement additional improvements as part of the 2026-27 Scottish Budget.

Progress

• a Fiscal Statement was delivered on 3 September 2024, setting the context ahead of the 2025-26 Scottish Budget
• the 2025-26 Scottish Budget document included additional sign posting and transparency of supporting Budget documents and associated publications through a new Annex D. This referenced the twenty-seven related Budget publications published as part of the new Budget
• your Scotland, Your Finances (YSYF) engagement publication is produced alongside the new draft Budget and is updated when Parliament agrees Budget revisions in year
• the 2025-26 Scottish Budget comparators are the most recent in-year position as approved by the Scottish Parliament (for 2024-25) and outturn (for 2023-24). This responds to calls from stakeholders and the Parliament’s Finance Committee

Next steps

For the 2026-27 Scottish Budget, work will be undertaken to identify which in-year budget transfers could be further baselined, building on the good progress delivered in 2025-26 and recognising that there are calls to go further.

Status

On schedule.

Aim

Improving participation and engagement on the public finances.

Objective

Build on previous engagement and best practice to develop a multi-stakeholder approach to the next Infrastructure Investment Plan (IIP).

Milestones

Work to support planned Scottish Exchequer engagement events in 2024, to showcase the infrastructure transparency already in place in Scotland, and set out our ambitions for the coming years.

For internal use, consistent with the recommendations from the Infrastructure Commission for Scotland. This will in turn inform the next Infrastructure Investment Plan and therefore will be overseen by the Infrastructure Investment Board. The Fiscal Openness and Transparency Commitment Group will be provided with biannual updates for information.

Continue work with Scottish Futures Trust to improve the engagement we have planned with the public around infrastructure by testing various engagement options, ahead of development of the next Infrastructure Investment Plan. This will be overseen by the Infrastructure Investment Board. The Fiscal Openness and Transparency Oversight Group will be provided with biannual updates for information.

Progress

We are in the process of undertaking an evaluation exercise that seeks feedback on the content/use of our current Infrastructure Investment Plan and our approach to the next. Focus groups have been undertaken and we will present findings to the Planning Infrastructure and Place Advisory Group and publish these in due course.

Internal and external engagement through the Infrastructure Advisory Group (internal) and Planning Infrastructure and Place Advisory Group (external) is continuing to inform development of our next Infrastructure Investment Plan.

Next steps

• implement engagement plan for development of the next Infrastructure Investment Plan through an agreed work programme with the Planning Infrastructure and Place Advisory Group and the Infrastructure Advisory Group
• we will continue to engage with SFT to develop our plans for public and stakeholder engagement. This will include consultation on a draft IIP well in advance of the final IIP which is planned for 2027-28
• we will keep the Fiscal Openness and Transparency Commitment Group updated on this work

Status

On schedule.

Aim

Improving participation & engagement on the public finances.

Objective

Build on previous engagement, striving for a best practice approach to engagement, ensuring that we use our tax powers in a transparent policy making process.

Milestones

By the end of May 2024 engage with the Tax Advisory Group (TAG) and wider stakeholders to develop a draft tax strategy.

Having launched a public consultation on the tax strategy, work with TAG and other stakeholders to help identify seldom heard voices and consider ways to encourage participation.

Engage with citizens and stakeholders before the budget process begins, to better understand knowledge of the tax system and help inform decision making.

By the end of 2024 publish the Tax Strategy. stakeholder and citizen engagement will feature in the Strategy, and will be an area of interest in the analysis of consultation responses. This data may provide insights that can be used to inform both the strategy and future approaches to engagement, including Budget 2025-26.

By September 2025 engage with citizens and stakeholders before the budget process begins, to better understand knowledge of the tax system and help inform decision making.

Progress

We are preparing to publish our Tax Literacy outcomes and research into international best practice in tax communication and engagement.  We have begun planning for the tax conference, and it will be held in autumn this year.  We are working to identify groups who may not always feel included in the public discourse on tax to include in the conference.

On 11 February the Scottish Government and COSLA published a joint programme of engagement aimed at building consensus around long-term reform of Council Tax. As part of this, independent expert analysis has been commissioned to examine the Council Tax system, taking into account market changes, potential reforms, and how any adverse impacts could be mitigated.

We want to ensure that any changes to the Council Tax system are informed by robust data, expert modelling, and a wide-ranging public consultation process.

This public engagement will begin later this year and include a formal consultation, regional public events, and focused discussions with stakeholders. It will ensure that a diverse range of views is heard – including from those most affected by the system in its current form.

Next steps

We will be repeating our annual pre-budget stakeholder and citizen engagement through planned ministerially chaired stakeholder roundtables and our annual YouGov survey on public attitudes to tax. It is intended that these will take place in August/September 2025.

Status

On schedule.