Shared services programme: phase 1 programme closure report

9.0 Future work

Enterprise Performance Management (EPM)

The chief outstanding deliverable is the full implementation of the Enterprise Performance Management system (EPM).

Oracle EPM is a suite of cloud-based software and a set of processes designed to help us plan, budget, forecast, report, and manage our financial and operational performance more effectively. It integrates various business functions, including Finance and Human Resources into a unified platform to provide better insights, streamline the financial close, and enable data-driven decision-making across Government.

Like the modules of Oracle already implemented through Phase 1, Oracle EPM is an operational necessity, replacing out of date and out of support systems with modern, scalable technologies that fully enable the Scottish Budget process and add value and assurance over the long-term.

Due to specific delivery challenges, EPM has been running on a separate timeline. We now understand that EPM is significantly more complex and of a greater scale of change than the earlier implementation of Oracle ERP (the HR, Finance and Purchasing modules that are now live). The consequence of this is that to successfully complete the SSP we separated EPM from the wider programme to operate as a standalone project at a different pace and separate governance arrangements.

The delivery team allocated to this project was initially too small and insufficient to manage complex requirements for multiple users. This, coupled with unfamiliarity, and the difficulty in agreeing requirements integration, designs etc. across a broad user group, resulted in lengthy delays. A reset of the project in early 2025 provided fresh focus and impetus, and a decision was taken to harmonise the data structure to facilitate improved reporting across all systems. This has necessitated the implementation of that key change prior to the main EPM implementation.

The delivery path for EPM (and Oracle Enterprise Data Management (EDMCS) which provides the management capability for maintaining the Chart of Account) was recalibrated, presented and approved by the EPM SteerCo.

Release 1 (Consolidated Accounts) did not have a dependency on the primary hierarchy change, and went live on 10 March 2025, in time for the 2024/25 financial year end.

Successes to date

Since March 2025 we have delivered the first two EPM Finance Releases to 28 entities which have gone well and is adding real value to our customers. We have resolved the existing data hierarchy issues and cost centre structures, we have launched EDMCS giving us that harmony between EPM and the ERP, Workforce Planning went live in late September with only Finance Release 3 outstanding.

Delivering the further work required for EPM

The decision was made at SSP SteerCo on 27 March 2025 to de-scope the remaining EPM deliverables to enable programme closure activities to complete for SSP Phase 1.

The timeline for EPM releases is below:

• Finance Release 1 (Consolidation of Accounts) went live in early March 2025.
• EDMCS delivered at the end of April 2025.
• Release 2 (Budget Monitoring) went live in early June 2025.
• Workforce Planning went live at the end of September 2025.
• A further Finance release has been planned in detail, including Time-based Reporting, Budget Setting; Provisional and Final Out-turn, for delivery in 2026. Governance for the EPM project will be provided via a ‘light’ governance framework, with oversight provided by the EPM SteerCo, with Change Control Board and other governance meetings being convened as necessary depending on need.