Scotland’s Open Government action plan 2021 to 2025: milestones

Fiscal openness and transparency commitment

Initial milestones

This commitment will be developed through an iterative process – we have set out initial activity. We will up-date milestones each year, to reflect on progress and focus on opportunities for further development.

In 2022 we intend to achieve the following activities, listed under the commitment themes: 

Benchmark progress on fiscal openness and transparency

• review other approaches/international best practice to assess our progress on fiscal openness and transparency

Improve the accessibility of fiscal information

• establish a programme to take forward recommendations of the Fiscal Transparency Discovery Report. In 2022 we will review existing data to improve structuring, standardisation and data visualisation in the development of a fiscal portal pilot. We will involve stakeholders and engage with a range of users who use fiscal information to inform the development of this work
• establish a procurement management information platform, to delivering improvements to reporting and analytical capability
• review the accessibility and usability of information and guidance produced for the 2022-23 Autumn Budget Revision and ‘Your Scotland, Your Finances’ publication. Over the period of the Action Plan, we will continue to involve a range of stakeholders through our ongoing work on budget improvement

Improve engagement and participation

• review best practice approaches to public engagement to support the development of the next Infrastructure Investment Plan. Including a multi-stakeholder approach to developing the infrastructure Needs Assessment
• publish a Framework for Tax, informed by wide ranging engagement, to provide a foundation on which tax policy work in Scotland is based
• develop with stakeholders an animated video campaign to explain Scotland’s devolved tax powers and the link between taxation and public spending

Use best practice approaches to support high quality engagement and participation, while undertaking work to review the National Outcomes.

Updated milestones 2023

Commitment 1: Fiscal transparency and openness

The valuable experience and perspectives of civil society continues to help to guide and to shape the implementation of the commitment on fiscal openness and transparency. Through ongoing collaboration on the opportunities for further development, milestones for 2023 have been discussed and developed with our civil society partners in the Fiscal Transparency Commitment Oversight Group. At the Group’s meeting in November 2022 we discussed progress that had been made in 2022 and the outline plans for milestones in 2023. We had some fantastic discussions in groups focussing on key areas of the commitment. Discussion involved a good mix of support and challenge, with many of the points made reflected in the finalised milestones for 2023.

Milestone 2021 to 2025 aim: Benchmarking our progress on fiscal transparency

Objective

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

2023 milestones

By end June undertake initial benchmarking of current Scottish Exchequer performance against selected key relevant International Monetary Fund Fiscal Transparency Code principles and practice levels

By end 2023 scope additional benchmarking against elements of the Open Budget Index

Milestone 2021 to 2025 aim: Benchmarking our progress on fiscal transparency

Objective

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

2023 milestone

By Summer 2023, undertake scoping work to identify options around budget improvement, with further detail on key improvement milestones planned for 2024-25 budget and future public finance publications

Milestone 2021 to 2025 aim: Improving fiscal data and information accessibility

Objective

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

2023 milestones

By February 2023 deliver an Alpha prototype technical solution for the structuring, standardising and visualising of infrastructure investment data

By end 2023 deliver a fully functional minimum viable product Beta solution for the structuring, standardising and visualising of infrastructure investment data

Milestone 2021 to 2025 aim: Improving fiscal data and information accessibility

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.

2023 milestones

By end Q2 we will commence user testing of the Proof of Concept Alpha Management Information Platform

By end Q3 we will deliver a Proof of Concept to deliver enhancements to the key procurement reporting and analytical capability

By March 2023 will review the communication and dissemination of existing procurement data and information, to identify ways of raising awareness and engagement

Milestone 2021 to 2025 aim: Improving fiscal data and information accessibility

Objective

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

2023 milestone

By Q3 review the style of information note produced for in-year budget revisions – to be undertaken as part of the Autumn Budget Revision.

Milestone 2021 to 2025 aim: Improving engagement and participation         

Objective

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

2023 milestones

By June 2023 explore with civil society stakeholders opportunities for tax engagement to go broader and explore new topics. Some initial candidates could include “Understanding Public Finances”; “Following the Public Pound”; “Accountability Resources”.

By end 2023 have engaged with a different set of varied stakeholders to understand how tax communication and engagement with the public can be built upon and strengthened.