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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 Summary: 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).

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 information Improving 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 Participation Improving 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 Accountability Improving 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

12 Milestones
1

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

Start Date01/2023
End Date06/2023
  • Not started
  • In progress
  • Stuck
  • Finished
  • Incomplete
2

Scope additional benchmarking against elements of the Open Budget Index

Start Date01/2023
End Date12/2023
  • Not started
  • In progress
  • Stuck
  • Finished
  • Incomplete
3

Deliver an Alpha prototype technical solution for the structuring, standardising and visualising of infrastructure investment data.

Start Date01/2023
End Date02/2023
  • Not started
  • In progress
  • Stuck
  • Finished
  • Incomplete
4

Deliver a fully functional minimum viable product Beta solution for the structuring, standardising and visualising of infrastructure investment data.

Start Date01/2023
End Date01/2024
  • Not started
  • In progress
  • Stuck
  • Finished
  • Incomplete
5

Commence user testing of the Proof of Concept Alpha Management Information Platform.

Start Date10/2023
End Date12/2023
  • Not started
  • In progress
  • Stuck
  • Finished
  • Incomplete
6

Deliver a Proof of Concept to deliver enhancements to the key procurement reporting and analytical capability.

Start Date01/2023
End Date10/2023
  • Not started
  • In progress
  • Stuck
  • Finished
  • Incomplete
7

Review the communication and dissemination of existing procurement data and information, to identify ways of raising awareness and engagement.

Start Date01/2023
End Date03/2023
  • Not started
  • In progress
  • Stuck
  • Finished
  • Incomplete
8

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

Start Date01/2023
End Date10/2023
  • Not started
  • In progress
  • Stuck
  • Finished
  • Incomplete
9

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.

Start Date01/2023
End Date09/2023
  • Not started
  • In progress
  • Stuck
  • Finished
  • Incomplete
10

Establish an external stakeholder advisory group to advise on the linkages between planning, infrastructure and place. (conditional on adoption of National Planning Framework 4).

Start Date01/2023
End Date06/2023
  • Not started
  • In progress
  • Stuck
  • Finished
  • Incomplete
11

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”.

Start Date01/2023
End Date06/2023
  • Not started
  • In progress
  • Stuck
  • Finished
  • Incomplete
12

Engage with a different set of varied stakeholders to understand how tax communication and engagement with the public can be built upon and strengthened

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


Commitments

Open Government Partnership