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

Progress to October 2023

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

Internal outline benchmarking using the International Monetary Fund’s Fiscal Transparency Code has been undertaken. This now requires input from subject matter experts to verify findings and provide assurance on the depth of analysis required.

Through discussion at the Open Government Partnership Fiscal Transparency Commitment Group, the Scottish Human Rights Commission (SHRC) has led an assessment of the Scottish Budget 2021-22 against the Open Budget Index, to determine progress from a previous assessment carried out in 2019. Scottish Government Budget officials have engaged with SHRC to support the draft assessment that highlights areas for potential improvement.

Next steps

• finalise initial baseline for benchmarking of Scottish Exchequer performance against relevant principles and practice levels by end of November
• initial engagement with International Monetary Fund, and also with the Fiscal Transparency Commitment Group, by Q1 in 2024
• Scottish Government Budget officials continue to engage with the Scottish Human Rights Commission to support the Open Budget Survey analysis

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 prototype of the Fiscal Transparency portal has been delivered and a number of working demonstrations have been provided for our stakeholder community in Q1 and Q2 in 2023. Funding has been secured for the next phase which will deliver a Minimum Viable Product (MVP) by the end of February 2024.

Next steps

• we are currently working with our technology partner to scope out the MVP and the work will be carried out in the following phases:
• design - September to October 2023
• build - October to January 2024
• test - February 2024
• we will also work up a full business case for moving the MVP into a public-facing service, including the proposed approach to managing the portal on an on-going basis
• we will deliver a roadmap for the evolution of the portal over the coming years

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

The Platform has now been branded the Management Information Platform Scotland (MIPS). Work on the Proof of Concept is progressing well and on target to deliver by the end of October.

Next steps

• review and user testing of the initial reports with continuous improvement feedback being provided
• initial contract and supplier reports and dashboards have been developed, and user testing is under way. This is a Proof of Concept for Scottish Government staff only
• a communications plan is underway to bring potential users of the platform along the journey and promote the management information (MI) problems that we can start to solve
• a proposal to develop a publicly viewable small to medium-sized enterprise (SME) data portal as part of the Management Information Platform has been provided. Once the MI platform is live within Scottish Government, a decision will be made on the potential implementation

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

On the in-year budget revision milestone we have made improvements to the guide that accompanies, and is published alongside, the budget revision supporting document itself. Improvements have received positive comments from the Scottish Parliament’s Finance and Public Administration Committee (FPAC). 

Engagement with the committee over the summer recess involved discussions around how the presentation of the budget revision documents, including the guide, could be further enhanced, and improving transparency around all documents associated with the budgetary process more widely.  

Next steps

• continued engagement with the FPAC. Budget revisions and associated guide to be revised following the engagement. The autumn budget revision has already seen some changes as a result of that discussion

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 Scottish Futures Trust to develop the approach. We retain the ambition of making this the most collaborative Infrastructure and Investment Plan (IIP) to date.

The newly created Planning, Infrastructure and Place Advisory Group (PIPAG) was established to support joined up, place based delivery of development and infrastructure in Scotland. It’s remit includes an objective to provide strategic input to the development of the next IIP. The group first met on 14 June 2023 and have now met twice.

PIPAG comprises of a core group of experts, supported by a range of organisations providing a wealth of experience and skills.

Next steps

• the planned publication date of the next IIP has been moved back by a year to 2026/2027, as set out in the Medium Term Financial Strategy published in May 2023. The delay in the publication of the next IIP moves it, and the period of significant, formal, consultation out of the period covered by this open government plan
• we are considering more informal consultation and multi-stakeholder engagement to develop thinking on the plan, including around needs assessment. This will take place between the start of 2024 and autumn 2025

Status

In progress

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”; “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

A Tax Advisory Group (TAG), established as part of the Medium Term Financial Strategy (MTFS), was announced on 29 June 2023. The group includes economists, academics and figures from the private, public and third sectors, including the Fraser of Allander Institute, the Institute for Fiscal Studies, the anti-poverty charity the Robertson Trust, the Scottish Chambers of Commerce and the Scottish Trades Union Congress. The group will discuss the tax system as a whole and identify opportunities for broader public engagement. The first meeting was held in July 2023.

The Deputy First Minister chaired an anti-poverty roundtable with external stakeholders on 13 September 2023, including a discussion on how devolved tax levers could be used to address child poverty.

Next steps

• the next TAG meeting took place on 28 September 2023, with public engagement planned to be discussed, and with wider tax strategy discussed at subsequent meetings
• it is intended that roundtables with ministers and stakeholders will be held in the run up to the 2024 to 2025 Scottish Budget
• the Medium Term Financial Strategy included a commitment that the outcomes of engagement with stakeholders will feed into the Budget 2024 to 2025 and the development of the Government’s longer-term tax strategy. The Scottish Government will publish updates of these alongside the MTFS in 2024

Status

In progress