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Scotland, United Kingdom

Fiscal Openness and Transparency – improving the accessibility and usability of our data and information about the public finances. (GBSC0001)

Overview

At-a-Glance

Action Plan: Action plan – Scotland, United Kingdom, 2021 – 2025

Inception Report: Inception Report – Action plan – Scotland, United Kingdom, 2021 – 2025

Commitment Start: Nov 2021
Commitment End: Nov 2025

Institutions involved:

  • Scottish Exchequer
  • Scottish Exchequer
  • Scottish Open Government Network

    Primary Policy Area:

    Primary Sector:

    OGP Value:

    • Access to information
    • Civic Participation
    • Public Accountability

    Inception Report Summary

    Verifiable: Yes

    Relevance to OGP Values: Yes

    The commitment is a continuation of ongoing practice in line with existing legislation, policies or requirements.

    The commitment activities will result in a change of the rules, practices or policies that govern a policy area, public sector and/or relationship between citizens and is binding or institutionalized across government or specific institution(s).

    To view the detailed final assessment of this commitment read the End of Commitment Report

    Description

    Commitment ID

    GBSC0001

    Commitment Title

    Fiscal Openness and Transparency – improving the accessibility and usability of our data and information about the public finances.

    Problem

    As the process of devolution has progressed, the Scottish Government has moved from a predominantly spending government to one that now raises a significant portion of its own revenue, up to 36% in 2019-20. This means the Scottish Government has more autonomy or choice about the levers it can use to implement economic and social policy decisions to progress the National Outcomes in the National Performance Framework. The additional powers and responsibilities are intended to improve financial accountability and scrutiny; however they have also led to greater complexity.

    We are aware from engagement with stakeholders and citizens that there is more Government can do to improve the transparency of financial, procurement and performance information.  We also know, from our Fiscal Transparency Discovery Report, taken forward as part of our commitment on financial transparency in the previous NAP, that the current fiscal information is not easily accessible or presented in a way that meets most users’ needs. These challenges include:

    • The Scottish Parliament and human rights / equalities organisations have called for improved published fiscal information
    • Open Government stakeholders have called for better information to enable them to “follow the money” from revenue raised to spending choices and outcomes progressed
    • The current presentation of information does not compare well with best practice of other Scottish organisations and key comparators internationally

    Status quo

    Previous NAP commitments aimed to improve financial and performance transparency by explaining how Scotland’s public finances work and improving how published information is presented.

    The Fiscal Transparency Discovery exercise found a complex picture regarding the production, publication and accessibility of fiscal information in Scotland. At least 10 separate parts of the Scottish Government and associated public sector organisations own and publish core fiscal information, in over 40 separate regular outputs and additional ad hoc outputs. A number of external organisations also interpret and publish fiscal information.

    Outputs are fragmented across many websites and are not easily accessible; content, format and communication are not always consistent and user centred. User research has shown that external users are frustrated with scattered information; disjointed timelines, impenetrable nature of the current outputs and processes; inflexible and unusable documents as well as inconsistent data.

    User research with external stakeholders, conversations with internal stakeholders, and international research has identified goals and potential benefits of improved government fiscal transparency services and what these services should look like. This sets out a clear ambition but further detailed and technical work is required to map out how to progress this in ways which achieve real change that can be sustained over time.

    Action

    Our goal is comprehensive, accurate, trustworthy, timely and linked fiscal information that is accessible, usable and understandable to a wide-range of users, including open fiscal data that people can easily reuse

    Benchmark progress on fiscal openness and transparency

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

    Improve the accessibility of fiscal information

    • Implement the Fiscal Transparency Discovery Report recommendations to improve the quality, coverage, presentation and standards of current fiscal data
    • 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
    • Improve the transparency around the Scottish Budget, reviewing the accessibility and usability of existing and future information and guidance

    Improve engagement and participation

    • Build on previous engagement and best practice to develop a multi-stakeholder approach to the next Infrastructure Investment Plan
    • 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
    • Develop an approach that builds on best practice to ensure high quality engagement and participation in the review of the National Outcomes

    How will the commitment contribute to solving the public problem described above?

    Delivering this commitment will:

    • Provide a fuller understanding of how public finances are managed to increase trust in government data, and to enable stakeholders to explore how, where and why decisions are taken.
    • Enhance financial accountability by improving the efficiency with which data is produced and published, enable more effective consultations, and provide information that is more open, accessible, reusable and understandable for a wide-range of users.

    Overall the commitment will improve how the Scottish Government compares with best practice of other Scottish organisations and key international comparators.

    What long-term goal as identified in your Open Government Strategy does this commitment relate to?

    This commitment will promote fiscal openness and increased public participation in government policy, enabling greater financial transparency and accountability across Scottish Government. This will support the long-term goal of embedding Open Government principles across the work of Government.

    Primary Policy Area

    Fiscal Openness, Public Procurement

    Primary Sector

    Public Services (general), Other/NA

    What OGP value is this commitment relevant to?

    Access to informationImproving the openness and accessibility of the Scottish Government’s financial, procurement and performance data and information we will provide comprehensive, accurate, up-to-date and linked fiscal information that can be more readily interpreted and trusted. The information we provide will be open, accessible, reusable and understandable for a wide-range of users, including citizens.
    Civic ParticipationImproving transparency will provide a solid basis from which citizens, stakeholder groups, think tanks and researchers can explore how, where and why decisions are taken – providing opportunities for stakeholders and citizens to express their views, both through traditional and more modern methods of engagement and participation.
    Public AccountabilityImproving transparency will provide a solid basis from which citizens, stakeholder groups, think tanks and researchers can explore how, where and why decisions are taken – providing opportunities for stakeholders and citizens to express their views, both through traditional and more modern methods of engagement and participation.

    Milestones

    22 Milestones
    1

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

    Start Date01/2023
    End Date12/2024
    • Not started
    • In progress
    • Stuck
    • Finished
    • Incomplete
    2

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

    Start Date01/2024
    End Date11/2025
    • Not started
    • In progress
    • Stuck
    • Finished
    • Incomplete
    3

    Develop a programme for improvement in the budget process and Budget 2025 to 2026 and over the medium term.

    Start Date01/2023
    End Date12/2024
    • Not started
    • In progress
    • Stuck
    • Finished
    • Incomplete
    4

    Deliver an improved Budget process based on lessons learned and stakeholder input

    Start Date01/2025
    End Date11/2025
    • Not started
    • In progress
    • Stuck
    • Finished
    • Incomplete
    5

    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.

    Start Date01/2024
    End Date12/2024
    • Not started
    • In progress
    • Stuck
    • Finished
    • Incomplete
    6

    Deliver an improved Budget process based on lessons learned and stakeholder input, including the Fiscal Openness and Transparency Commitment Oversight Group.

    Start Date01/2025
    End Date11/2025
    • Not started
    • In progress
    • Stuck
    • Finished
    • Incomplete
    7

    Deliver a fully functional (internal) minimum viable product Beta solution for the structuring, standardising and visualising of Scottish budget data.

    Start Date01/2023
    End Date01/2024
    • Not started
    • In progress
    • Stuck
    • Finished
    • Incomplete
    8

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

    Start Date06/2025
    End Date11/2025
    • Not started
    • In progress
    • Stuck
    • Finished
    • Incomplete
    9

    By autumn 2024 begin user testing and design engagement with the public and external stakeholders.

    Start Date01/2024
    End Date09/2024
    • Not started
    • In progress
    • Stuck
    • Finished
    • Incomplete
    10

    Subject to resource, launch live service and public portal.

    Start Date01/2025
    End Date11/2025
    • Not started
    • In progress
    • Stuck
    • Finished
    • Incomplete
    11

    Sign-off Proof of Concept and complete 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.

    Start Date01/2024
    End Date03/2024
    • Not started
    • In progress
    • Stuck
    • Finished
    • Incomplete
    12

    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.

    Start Date03/2024
    End Date12/2024
    • Not started
    • In progress
    • Stuck
    • Finished
    • Incomplete
    13

    Continue to roll out the MI Platform across public sector.

    Start Date01/2025
    End Date11/2025
    • Not started
    • In progress
    • Stuck
    • Finished
    • Incomplete
    14

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

    Start Date01/2025
    End Date11/2025
    • Not started
    • In progress
    • Stuck
    • Finished
    • Incomplete
    15

    Ability to report on Scope 3 emissions.

    Start Date01/2025
    End Date11/2025
    • Not started
    • In progress
    • Stuck
    • Finished
    • Incomplete
    16

    Engage with the Tax Advisory Group (TAG) and wider stakeholders to develop a draft tax strategy.

    Start Date01/2024
    End Date05/2024
    • Not started
    • In progress
    • Stuck
    • Finished
    • Incomplete
    17

    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.

    Start Date01/2024
    End Date11/2024
    • Not started
    • In progress
    • Stuck
    • Finished
    • Incomplete
    18

    Publish the Tax Strategy.

    Start Date01/2024
    End Date12/2024
    • Not started
    • In progress
    • Stuck
    • Finished
    • Incomplete
    19

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

    Start Date08/2025
    End Date09/2025
    • Not started
    • In progress
    • Stuck
    • Finished
    • Incomplete
    20

    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.

    Start Date01/2024
    End Date12/2024
    • Not started
    • In progress
    • Stuck
    • Finished
    • Incomplete
    21

    Develop a public and stakeholder engagement strategy, in conjunction with Scottish Futures Trust, for internal use, consistent with the recommendations from the Infrastructure Commission for Scotland.

    Start Date01/2024
    End Date12/2024
    • Not started
    • In progress
    • Stuck
    • Finished
    • Incomplete
    22

    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.

    Start Date01/2025
    End Date11/2025
    • Not started
    • In progress
    • Stuck
    • Finished
    • Incomplete


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