Open Government Action Plan commitment 1: provide financial and performance transparency

1. Adopt open government principles and culture

Status: 🙂 On track

The Scottish National Investment Bank Bill received Royal Assent in February 2020, following unanimous support from Parliament for the establishment of the Bank.

Amendments agreed to the Bill which support open government principles included:

• Investment Practices – A Government amendment requiring the Bank to set ethical investment standards and making the Board responsible for ensuring adherence to these standards was agreed by MSPs.
• Gender Equality Strategy – Amendments were unanimously agreed which will place a duty on the Bank to produce a Gender Equality Strategy and to report on its performance in delivering against this Strategy every two years.
• Strategic Missions – Amendments were agreed which strengthen and clarify the consultation process on missions including an amendment requiring Ministers to consult the Bank when setting, modifying or ending missions.

The Bill also entrenched the ‘balanced scorecard’ approach to Bank monitoring and reporting:

• Balanced Scorecard - requires the Bank to prepare a document measuring its performance on economic, social, environmental, or any other (financial or non-financial) impacts and states that this scorecard would be used in the preparation of performance reporting.

2. Explore setting up a Citizen Advisory Group

Status: 🙂 On track

The Bill also places a duty on Scottish Ministers to establish an Advisory Group to provide them with advice regarding key aspects of the Bank’s objectives and performance. Membership of the Advisory Group will be drawn from a cross-section of external stakeholders and civil society, and will be established in the second half of 2020.

The Programme Team has met with the Bank of England to exploring options to establish a Citizen’s Forum for the Scottish National Investment Bank using a similar model developed for the Bank of England to help engage a wider network of people in understanding the role of the Bank and to help inform potential direction.

3. Develop an Ethical Statement with public participation and input 

Status: 🙂 On track

To help the bank develop an Ethical Statement to guide its Investment Strategy, the Ethical Finance Hub was  commissioned by the Scottish National Investment Bank Programme Team to deliver a bespoke piece of research on best practice in this area.  This research work is complete and ready to hand over to the Bank.  An Executive Summary is being produced to share with Open Government partners.​​​​​

4. Young People's understanding of Public Finances Report will be published

Status: ✔ Complete

Launched by the Minister for Public Finance and Digital Economy on 3 September 2019.

5. Make links between budget and outcomes. Publish more information about Scotland’s progress in relation to the National Performance Framework and Sustainable Development Goals

Status: 🙂 On track

The Wellbeing Scotland review on progress against the NPF outcomes was published in May 2019.

Scotland’s contribution to the UK Government Voluntary National Review on SDG progress was published in July 2019. This contribution and the Scottish SDG review were developed with the SDG Network Scotland, COSLA, and other partners using an open government approach.

Budget Statements and Associated documentation, published 6 February 2020 – see Budget information in milestone 6.

Sustainable Development Goals supplementary Scottish Review, open draft produced Sept 2019; final report to be published Spring 2020

6. Making the Scottish Government budget more accessible and easier to understand, experimenting multimedia formats around the budget announcement.

Status: 🙂 On track

Tax Directorate Pre-Budget roundtables with a broad range of stakeholders, completed October 2019

The Young Scot research recommended the public finance communications used bold lettering, concise facts, made use of appropriate visuals and were easy to read and understand.  The young people advised against too much writing, any jargon at all, “being cheesy”, trying to relate to young people and using too much social media (page 21, Understanding Scotland’s Public Finances, Young Scot, August 2019).

The Budget digital communications, which can be viewed on @scotgoveconomy and #ScotBudget, incorporated the recommendations and were published with the Budget document on 6 February 2020

7. A Spending Review framework will be published by June 2019 which will set out the economic and political context, the criteria which will govern the assessment of budgets and the process and timetable for the review

Status: ✔ Complete

A Spending Review Framework was published for the first time in Scotland in May 2019. This set out the criteria governing the assessment of budgets, and the process and timetable, for the 2019 Spending Review. It was part of the Medium Term Financial Strategy (MTFS) for Scotland which set out the key financial challenges and opportunities that lie ahead and which provided the context for the upcoming Spending Review and Scottish Budget. The MTFS was published for the first time in 2018.

8. The Scottish Government will work with partners and expert civil society actors to review and incorporate good practice on transparency, accountability and citizen engagement into the work of the Scottish Exchequer. This will include a number of round table events to bring together experts on fiscal transparency to share learning and understanding.

Status: 🙂 On track

Pre-Budget roundtables - Ministerial engagement with a broad range of stakeholders, completed October 2019

Tax Division activity to broaden engagement on tax policy:

• The development of an accessible guide to Scottish taxes.
• Focus groups (with the public) on tax/income tax communications.
• Supporting the Citizens Assembly of Scotland session on finance and tax.

National tax conference planned for 2020.

9. Development of a tax communications and engagement strategy

Status: 🙂 On Track

The development of a tax communications and engagement strategy is underway and will

1. Promote the positive case for tax by illustrating the link between taxes and spending on public services in Scotland.

2. Enable a wide range of stakeholders to understand our approach to tax in Scotland.

3. Enable the Scottish Government to develop tax policy through wide ranging stakeholder collaboration and involvement.

4. Communicate a narrative around tax which resonates with stakeholders and citizens more widely, and through which we can build knowledge and awareness of the Scottish Government’s distinctive approach to tax policy.

10. Public consultation on a devolved taxes policy framework.

Status: ✔ Complete

Consultation closed in June 2019.  Consultation events, which were an opportunity to learn more about devolved taxes, were held across Scotland.  Consultation responses were published in August 2019

11. Reviewing the scope and breadth of communications around income tax in Scotland and who delivers it

Status:  ✔ Complete

A workshop was held in September 2019, with a wide range of stakeholders, to explore the provision of timely and relevant information to the public and to Scottish taxpayers.

12. Enhance openness and transparency relating to  Infrastructure Investment

Status: 🙂 On track

Infrastructure Commission for Scotland (ICfS) published their Phase 1 report – A Blueprint for Scotland – in January 2020.

In formulating its first report, the Infrastructure Commission for Scotland has engaged widely across Scotland – attracting almost 150 submissions and feedback from over 1,000 members of the public - seeking views from the users and future users of infrastructure, including engagement with young people.

The Scottish Government is taking the necessary time to consider and reflect on the detailed recommendations of the Infrastructure commission.

Scottish Exchequer aims to publish a draft Infrastructure Investment Plan in June. The Cabinet Secretary for Infrastructure has announced that the next Infrastructure Investment Plan will focus on three, core, long-term outcomes of inclusive economic growth, tackling the global climate emergency, and building sustainable places.

The Infrastructure Commission will report again in mid-2020 with further advice on the delivery of infrastructure, including the potential role of a Scottish National Infrastructure Company. 

13. Consult with civil society on how best to make published procurement information useful and accessible by May 2019

✔ Complete

Consultation event held May 2019.

14. Publish Scottish Government contract documentation, starting with large collaborative frameworks by June 2019

✔ Complete

Documents for a number of Category A  contracts have   been published on the Scottish Government website and this is now a business as usual process

15. Publish Scottish Government procurement related spend information by December 2019

🔴 Delayed

The delivery of this commitment is proving more challenging to deliver.  Discussions are ongoing with Finance colleagues to  agree a mutually acceptable approach to publication whilst minimising business impact.