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

Commitment 1: fiscal openness and transparency

Milestone aim

Benchmarking our fiscal openness and transparency

Objective

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

Milestone:

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.

Milestone:

By end 2023 scope additional benchmarking against elements of the Open Budget Index.

Progress and next steps

Progress

Scoping discussions with SG Budget and  Corporate Transformation colleagues are underway. Work on benchmarking performance against the International Monetary Fund Fiscal Transparency Code has been slightly delayed but remains on track.

Next steps

Development of initial baseline benchmarking of performance against selected relevant International Monetary Fund Fiscal Transparency Code principles, for completion by end June.

Continue to engage with the Scottish Human Rights Commission to support their Open Budget Survey analysis of the 2021-22 Scottish Budget. Formal government engagement on a draft report is expected to take place in Q3/4 2023 and publication of the final report is expected Q2 2024.

Status

In progress.

Milestone aim

Improving the accessibility of our fiscal data and information

Objective

Implement the Fiscal Transparency Discovery Report recommendations to improve the quality, coverage, presentation and standards of current fiscal data.

Milestone:

By February 2023 deliver an Alpha prototype technical solution for the structuring, standardising and visualising of infrastructure investment data.

Milestone: 

By end 2023 deliver a fully functional minimum viable product Beta solution for the structuring, standardising and visualising of infrastructure investment data.

Progress and next steps

Progress

The Alpha is phase is now complete and a prototype fiscal portal has been developed. This milestone was complete in Q1 2023. There is considerable interest in this work from a range of users of Government data including internally within Scottish Government, the wider public sector, Parliament and civil society organisations. Views from these groups were actively sought during the 'Discovery phase', shaping the approach taken to date. Officials have demonstrated the prototype with key internal and external stakeholders, including stakeholders who were involved in the initial Discovery research.

Next steps

Officials are now planning the next 'Beta' phase of work, taking the learning from developing the prototype, as well as judgement about the scope and scale of the next phase of work which will be feasible to deliver. On track for the Beta phase to develop a Minimum Viable Product solution by Q4 2023.

Status

On schedule.

Milestone aim

Improving the accessibility of our fiscal data and information

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.

Milestone:

By end Q2 we will commence user testing of the Proof of Concept Alpha Management Information Platform.

Milestone:

By end Q3 we will deliver a Proof of Concept to deliver enhancements to the key procurement reporting and analytical capability.

Milestone:

By March 2023 will review the communication and dissemination of existing procurement data and information, to identify ways of raising awareness and engagement.

Progress and next steps

Progress

Work on the Proof of Concept is progressing well and on target to deliver by the end of September.

Next steps

Review and user testing of the initial reports to commence in May 2023 with continuous improvement feedback being provided. Initial contract and supplier reports and dashboards have been developed, user testing under way. This is a Proof of Concept for Scottish Government staff only.

The review of the communication is planned to take place in May 2023, resources permitting.

A proposal to develop a publicly viewable SME data portal as part of the Management Information Platform has been provided. Subject to final decision based on affordability.

Status

On schedule.

Milestone aim

Improving the accessibility of our fiscal data and information

Objective

Improve the transparency around the Scottish Budget, reviewing the accessibility and usability of existing and future information and guidance.

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.

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.

Progress and next steps

Progress

Improved information to aid scrutiny of the annual budget and its associated spending through the publication of 2023-24 Budget information (and prior year comparisons) based on OECD’s classification of the functions of government (COFOG).

Improved information to aid scrutiny of the annual budget and its associated spending through producing information on the Scottish Budget that is understandable and accessible for a wider audience. Updated ‘Your Scotland, Your Finances’ web page based on approved Scottish Parliament Budget Bill and Stage 3 Ministerial announcements.

Next steps

Finalisation of response to the recommendations of the Equality and Human Rights Budget Advisory Group.

Development of approach to 2024-25 Budget process, including work to develop approach to Equality and Fairer Scotland Budget Statement.

Status

In progress.

Milestone aim

Improving participation and engagement on the public finances

Objective

Build on previous engagement and best practice to develop a multi-stakeholder approach to the next Infrastructure Investment Plan.

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).

Progress and next steps

Progress

We continue to work with internal and external stakeholders to deliver on this  objective.  Our short-term milestone remains in reach, and further announcements will be made shortly on the make-up of the advisory group.  We continue to monitor best practice in delivering a multi-stakeholder engagement plan for the next Infrastructure Investment Plan, and retain the ambition of making this the most collaborative IIP to date.

Next steps

Finalise plans for the external stakeholder advisory group, and convene first meeting to help address obstacles and facilitate delivery.

Continue to prepare plans for a multi-stakeholder engagement approach to the next Infrastructure Investment Plan to ensure cross-Scotland collaboration where possible.

Status

On schedule.

Milestone aim

Improving participation and engagement on the public finances

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.

Milestone:

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' and 'Accountability Resources'.

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.

Progress and next steps

Progress

The Medium Term Financial Strategy to be published on 25 May 2023 will set out plans for engagement on tax and the next steps in building on our tax strategy. We will seek views on citizen and stakeholder engagement as part of this process, and scope for improved communications on tax and its role in supporting fiscal sustainability and public services. We will also publish an updated set of ready reckoners to allow stakeholders and the general public to easily access information on how tax powers can be used to raise revenue.

Next steps

We are working towards our goal of setting up an external tax stakeholder group, to be chaired by the Deputy First Minister, with a view of better understanding the general tax burden on the public and how we can better communicate tax policy as part of this.

Status

On schedule.