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

1. Adopt open government principles and culture

Status: 🙂 On track

Open government principles and culture are being built into the ‘DNA’ of the SNIB. Specifically, the aim is to: 

• Create a trusted financial institution from the outset.
• Support the Bank to create a culture that is built upon the four pillars of transparency, equality, diversity and inclusion.
• Ensure the way the Bank operates will define it as an ethical institution.

The SNIB Bill and accompanying Equality Impact Assessment (EQIA) confirms a number of legal requirements in relation to diversity and inclusion to create an industry leader. The Bank will be subject to the Freedom of Information (Scotland) Act 2003, the Gender Representation on Public Boards (Scotland) Act 2018, the Public Sector Equality Duty and the Fairer Scotland Duty. The bank will also sign up to the Women in Finance Charter which seeks to build a more balanced and fair finance industry.

2. Explore setting up a Citizen Advisory Group

Status: 🙂 On track

The Programme Team has set out a draft proposal for the establishment of an Advisory Group to advise Ministers on a range of issues important to the development of the SNIB  The establishment of the Advisory Group is now set out in the Bill.  Membership of the Advisory Group will be drawn from a cross-section of external stakeholders and civic society, and will be established following Board appointments in 2020.

Separately, the Programme Team is developing a proposal to establish a Citizen’s Forum for the 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

The draft Strategic/Shareholder Framework which will guide the relationship between Ministers and the Bank contains a commitment for the Bank to develop an Ethical Statement to guide its Investment Strategy. To help the Bank shape this, the Ethical Finance Hub has been commissioned by the Programme Team to deliver a bespoke piece of research on best practice in this area.

The initial draft research report has now been received and recommends taking a framework approach to the development of the Ethical Statement, so that its impact goes much wider.  Once finalised this research will be published and shared with stakeholders.

 

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 VNR 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. Further SDG implementation work with the SDG Network Scotland using this approach is ongoing.

Further work to ensure full and improved coverage of all the indicators in the NPF is ongoing.

Consolidated Accounts for 2018-19 were published in September 2019. These include brief material that signposts readers to more detailed sources of information about Scottish Government performance.

This is an initial step to better link the Scottish Government’s reporting on spend with performance reporting on the outcomes it is working to achieve, and complements the general information on Scotland’s performance available on the National Performance Framework website and from other sources.

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

Status: 🙂 On track

The next Budget document was due to be published on 12 December. Due to the UK election and postponed UK Budget, it will now be in the new year, ideally not before the UK Budget. An Equality and Fairer Scotland statement is published alongside the budget.

A ministerial roundtable with civil society organisations has taken place - discussion focused on accessible information, public participation and wider engagement.  Agreement to explore further via, focus groups, the development of an accessible guide to Scottish taxes and a set piece tax event in 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

A set of structured interviews were held with a range of stakeholders during the last months of 2018. These provided a rich set of views on how the Exchequer should evolve further, what success should look like, and early priorities. This has contributed to the Exchequer’s proposed aims as well as the prioritisation of transformation projects which are now being developed. Follow up work with stakeholders will be planned in early 2020.

Working in an open and transparent manner has been integrated into the Exchequer’s aims. This is a core focus and will be taken forward across the Exchequer’s work.

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: 🙂 On track

Consultation closed in June.  Consultation events, which were an opportunity to learn more about devolved taxes, were held across Scotland.  Consultation responses to be published in 2020 alongside recommendations from a related working group.

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

Status: 🙂 On track

A workshop was held in September, 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

In September 2018, the Scottish Government announced the adoption of a National Infrastructure Mission (NIM) commitment to increase annual infrastructure investment.

 

The NIM has involved new fiscal controls to ensure ongoing fiscal sustainability, and have published detailed modelling on a tighter affordability limit (in Budget 2019-20, Dec 2019) and new capital borrowing policy (in the Medium Term Financial Strategy, May 2019).

NIM are already committed to updating and publishing the following suite of reports on the progress of the 2015 Infrastructure Investment Plan (IIP):

• IIP Progress Report -  an annual report which outlines key achievements over the course of the previous year as well as a sector-by-sector update on key infrastructure projects
• IIP Project Pipeline -  a six-monthly update which mainly relates to information on the delivery of projects with a capital value of £20 million or more 
• IIP Programme Pipeline -  a six-monthly update which provides information relating to ongoing key major infrastructure programmes with investment of £50 million or more
• IIP Major Capital Projects Progress Update - a six-monthly update which mainly includes information on the progress of projects with a capital value of £20 million or more which are at Outline Business Case (or equivalent) approved stage or beyond 

In 2018, the Scottish Exchequer reviewed and refreshed the overview information provided to Public Audit and Post-legislative Scrutiny Committee (PAPLS) each year in support of the progress updates on major capital projects and programmes. The new overview responds to queries raised by MSPs and Audit Scotland over the last year. 

The European Cooperation in Science and Technology (COST) found that Scotland has a high level of infrastructure transparency for data that is disclosed throughout project delivery, in comparison with the United Kingdom and internationally. Scotland’s figures for transparency when measured against the COST infrastructure data standard are 95% for larger projects and 70% for medium-sized projects. In the UK, the equivalent figures are only 60% for larger projects and 35% for medium-sized projects.

A new, short-life independent ICfS has been set up to provide long-term strategic advice to the Scottish Government on national infrastructure priorities. 

In preparing its advice, the Infrastructure Commission is engaging widely across all of Scotland, including with industry and civic society. The Commission has also appointed a social research company to seek views from the users and future users of infrastructure, including engagement with young people. A report of their activity is available here: https://infrastructurecommission.scot/storage/32/ICSJune2019Update.pdf

The creation of ICfS offers an opportunity to enhance the transparency of the Scottish Government’s approach to infrastructure planning.

The Scottish Exchequer will consider the Commission’s advice and, by June 2020, set out its investment priorities for the next 5 years in the IIP and an accompanying Capital Spending Review.

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..