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

Progress to March 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

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.

Next steps

We will develop this initial analysis to establish a programme of forward activity to improve areas of fiscal openness and transparency. We intend to share and to discuss the proposals under this programme with our commitment group.

Status

On 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

Work on the fiscal portal project is currently paused as we consider the key learning from the project, information contained in a draft business case and advise Ministers.

Next steps

We will provide a substantive update regarding the next steps for this work in due course.

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

• pre-budget Fiscal Statement on 3 September 2024, setting the context ahead of the 25/26 Budget
• improvements to sign posting and transparency of supporting Budget documents and associated publications on web and through Budget document (Annex D)
• improvements to Your Scotland, Your Finances (YSYF) covering key announcements and measures, and taking account of whole parliamentary process
• updating prior year comparators to reflect final outturn (for 23-24) and latest in-year budgets approved by parliament (for 24-25), which responds to calls from key stakeholders and improves transparency

Next steps

• building on progress delivered for Budget 25-26, identify further areas of expenditure where it is appropriate to baseline opening budgets within spending Portfolio budget (rather than transfer in-year), along with identifying options for routine publishing of detailed budget lines alongside budget revisions and year-end outturn
• options are being explored for future years to build up the digital presence of the Budget online. Options will be developed further in line with current spending priorities and would reflect public feedback with an ambition to improve our process year-on-year
• we will review potential for short public web consultation in Aug/Sep ahead of 2026-27 Scottish Budget based on HMT model
• guidance to support the public in making representations to the budget – from stakeholders, individuals and businesses

Status

On schedule.

Aim

Improving participation & 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

• progress has been made towards an evaluation exercise which will consider the content and use of our current IIP and approach to the next
• internal and external engagement through the Infrastructure Advisory Group (internal) and Planning Infrastructure and Place Advisory Group (external) has been agreed

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
• continue engagement and work with SFT to further develop our public and stakeholder engagement strategy to inform the next IIP. We will keep the Fiscal Openness and Transparency Commitment Group updated on this work as milestones are met

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

The Tax Strategy was published alongside the Budget in December 2024 alongside a summary of public attitudes to tax research.

Next steps

The Strategy included commitments to publish our Tax Literacy Outcomes and research into international best practice in tax communication and engagement in 2025, and to hold our first Tax Conference.

The Tax Conference is likely to take place in early autumn 2025. Work is underway to identify speakers / topics and an overall structure for the conference, and we are aiming to publish our research and Tax Literacy Outcomes in late spring 2025.

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 to September 2025.

Status

On schedule.