Open Government action plan 2021 to 2025 - commitment 1: fiscal openness and transparency

Progress to August 2022

Milestone: Benchmarking our fiscal openness and transparency.

Review other approaches/international best practice to assess our progress on fiscal openness and transparency.

Update and next steps

Progress

We have identified as a key benchmark the International Monetary Fund Fiscal Transparency Code, whose practice maturity levels provide a means to understand progress against a range of key principles over the period of the commitment.

Next steps

We will develop benchmarking activity for the accessibility and transparency of public finances in Q4 2022 or Q1 2023.

Status

In progress.

Milestone: Improving accessibility of our fiscal data and 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.

Update and next steps

Progress

We have established a Fiscal Transparency Programme, with a programme team and Stakeholder Steering Group. The programme has reviewed potential candidate areas for selection as a fiscal portal pilot and using a weighted scorecard has chosen Infrastructure Investment as the successful pilot area. We are currently working on a stakeholder communications plan to ensure our stakeholders are informed and involved in the progress of the delivery programme. 

A procurement exercise for the design and delivery of a solution to support fiscal transparency is currently being carried out and the plan is to start an Alpha phase – prototyping in September 2022.

Next steps

As part of the procurement exercise we are identifying indicative costs for the Beta phase, the building of a Minimum Viable Product, which will be the basis for the full Business Case for implementation in 2023.

Status

On schedule.

Milestone: Improving accessibility of our fiscal data and information

Establish a procurement management information platform, to deliver improvements to reporting and analytical capability.

Update and next steps

Progress

The contract for the Procurement Management Information Platform is expected to be awarded awarded/signed in August 2022. We have a cross-sector project group in place with members from across the public procurement community and they will be closely involved in the design, build and test of the Platform. 

Next steps

Initially we will be using core Scottish Government data to help develop and build the Platform through a Proof of Concept phase which will deliver key reporting and analytical capability. We will establish formal project management governance, including regular highlight reports.

Status

On schedule.

Milestone: Improving accessibility of our fiscal data and information.

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.

Update and next steps

Progress

A review and update of ‘Your Scotland, Your Finances’ (YSYF) publication was completed in May 2022 and a new and improved accessible YSYF web page was produced which will be updated for future year Budgets going forward.

Next steps

A review of information and guidance produced for Autumn 22-23 Budget revision is expected to begin in September 2022.

On Budget improvement planning we have secured resource to develop an implementation plan for taking forward incremental and strategic improvements. This will include the Equality Budget Advisory Group recommendations, work from the Joint Budget Review, output from the Resource Spending Review consultation and wider areas.

Status

On schedule.

Milestone: Improving participation and engagement on the public finances.

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.

Update and next steps

Progress

We are finalising an engagement strategy to assist us in beginning engagement on strategic level decision making. Officials are engaging across Scottish Government to understand what other strategic engagement is taking place, so we can collaborate and understand learn lessons.

Next steps

We plan to begin the implementation strategy in Autumn 2022, with engagement on an Infrastructure Needs Assessment based in part of our independent consultant’s scenario modelling in 2022/23. We are also considering the establishment of an external advisory body on infrastructure, with an initial focus on engagement in 2022/23 – developing lessons learned for future engagement by Spring 2023.

Status

On schedule.

Milestone: Improving participation and engagement on the public finances.

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.

Update and next steps

Progress

Scotland’s first Framework for Tax was published in December 2021. Responding to the recommendations of the Citizens' Assembly, the Framework provides more information in:

• accessible language, on the purposes for collecting taxes
• the principles that underpin our approach
• our strategic objectives
• our programme of work for this Parliament.

During 2022, we held events on the Framework and the findings of our evaluation of Scottish Income Tax in 2018-19 alongside the Chartered Institute of Taxation and the Institute for Fiscal Studies.

Also in 2022, we published an animated video ‘Raised in Scotland, Spent in Scotland’ to communicate, in a more accessible way, the build blocks of tax devolution and the links between taxes and public spending.

Next steps

We intend to carry out an extensive programme of engagement around the 2023-24 Scottish Budget, including a consultation, facilitating stakeholder engagement with Ministers (via roundtables), and plans for a tax conference. We will also continue to explore other opportunities to engage with stakeholders and the general public on tax, through speaking at conferences, through social media, etc.

Status

On schedule.

Milestone: Improving participation and engagement on the public finances.

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

Update and next steps

Progress

Ministers have set out that the Review of the National Outcomes will start in 2022 and the statutory document will be laid in Parliament during Term 3, 2023.  

Next steps

Final plans for taking forward the Review will be set out in autumn 2022.

Status

On schedule.