Scotland’s Open Government action plan 2021 to 2025: milestones
Milestones throughout Scotland's Open Government action plan for 2021 to 2025.
Part of
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
Update - milestone completed.
By end 2023 scope additional benchmarking against elements of the Open Budget Index
Update - milestone partially met through SHRC 2023 Open Budget Survey (OBS). Scottish Government needs to scope the results. This work continues through a 2024 to 2025 milestone.
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
Update - milestone partially met through improvements to the Scottish Budget 2024 to 2025: Your Scotland, Your Finances guide. A programme for improvement is now being developed. This work continues through a 2024 to 2025 milestone.
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
Update - milestone completed.
By end 2023 deliver a fully functional minimum viable product Beta solution for the structuring, standardising and visualising of infrastructure investment data
Update - milestone partially met. Work continues until the end of Q1 2024. The scope has been widened to cover Budget data. This work continues through a 2024 to 2025 milestone.
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
Update - milestone completed.
By end Q3 we will deliver a Proof of Concept to deliver enhancements to the key procurement reporting and analytical capability
Update - milestone completed.
By March 2023 will review the communication and dissemination of existing procurement data and information, to identify ways of raising awareness and engagement
Update - milestone completed.
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
Update - milestone completed.
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”
Update - milestone was not met but has been subsumed into work of newly created Tax Advisory Group. This work continues through a 2024 to2024 to 2025 milestone.
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
Update - milestone partially met through creation of Tax Advisory Group (TAG). This work continues through a 2024 to 2025 milestone.
By Spring 2023 we will establish an external stakeholder advisory group to advise on the linkages between planning, infrastructure and place (conditional on adoption of National Planning Framework 4).
Update - milestone met but the planned publication date of the next IIP has been moved back by a year to 2026 to 2027. The delay in the publication of the next IIP moves it, and the period of significant, formal, consultation out of the period covered by this open government plan.
Updated milestones 2024 to 2025
Commitment 1: Fiscal transparency and openness
Overall progress on milestones to date and draft forward milestones to the end of the plan period were shared with civil society for discussion in the Fiscal Openness and Transparency Commitment Oversight Group meeting on 5 February 2024. As in previous years, discussion in groups took place with time assigned after the meeting for civil society members to input further comments if they required this. No changes to milestones were made. Budget milestones have been developed latterly and were discussed when the group met on 4 June 2024.
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.
2024 to 2025 milestones
Milestone (2024): by the end of Q4, refine our FTC benchmarked assessment, building on the SHRC’s OBS assessment to be published in spring 2024, and in consultation with the Fiscal Openness and Transparency Commitment Group and external fiscal experts.
Milestone (2025): by the end of Q4, review progress and practical application of benchmarking to design effective future approach.
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.
2024 to 2025 milestones
Milestone (2024): through our lessons learned exercise from the 2024 to 2025 Budget, we will develop a programme for improvement in the budget process and Budget 2025 to 2026 and over the medium term.
Milestone (2024): we will engage with the Fiscal Openness and Transparency Commitment Oversight Group on our Improvement Plan reflecting in particular on our current progress in responding to the Equality and Human Rights Budget Advisory Group (EHRBAG) recommendations.
Milestone (2025): deliver an improved Budget process based on lessons learned and stakeholder input, including the Fiscal Openness and Transparency Commitment Oversight Group.
Milestone 2021 to 2025 aim: Benchmarking our progress on fiscal transparency
Objective
Implement the Fiscal Transparency Discovery Report recommendations to improve the quality, coverage, presentation and standards of current fiscal data.
2024 to 2025 milestones
Milestone (ongoing from 2023): by end Q1 2024 deliver a fully functional (internal) minimum viable product Beta solution for the structuring, standardising and visualising of Scottish budget data.
Milestone (2024): subject to resource, by summer 2024 begin development of a live service, including a public facing fiscal portal.
Milestone (2024): by autumn 2024 begin user testing and design engagement with the public and external stakeholders.
Milestone (2025): subject to resource, by the end of Q1, launch live service and public portal.
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.
2024 to 2025 milestones
Milestone (2024): sign-off Proof of Concept by end of Q1 2024 and completed the Beta phase of the Management Information (MI) Platform which will include a range of data extracts to support and deliver more concise and informative data across SG procurement landscape.
Milestone (2024): 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.
Milestone (2025): continue to roll out the MI Platform across public sector.
Milestone (2025): continue to identify new data sources to enhance and enrich public sector management information.
Milestone (2025): ability to report on Scope 3 emissions.
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.
2024 to 2025 milestones
No new milestones.
Milestone 2021 to 2025 aim: Improving engagement and participation
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.
2024 to 2025 milestones
Milestone (2024): by end May 2024 engage with the Tax Advisory Group (TAG) and wider stakeholders to develop a draft tax strategy.
Milestone (2024): 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.
Milestone (2024): engage with citizens and stakeholders before the budget process begins, to better understand knowledge of the tax system and help inform decision making.
Milestone (2024): by end 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 to 2026.
Milestone (2025): 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.
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 (IIP).
2024 to 2025 milestones
Milestone (2024): 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.
Milestone (2024): develop a public and stakeholder engagement strategy, in conjunction with Scottish Futures Trust, by the end of 2024 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 Oversight Group will be provided with bi-annual updates for information.
Milestone (2025): 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 bi-annual updates for information.