Public bodies expenditure: aggregated data for 2022-23

Executive Summary

Ivan McKee MSP, Minister for Public Finance, wrote to chairs and chief executives of public bodies in July 2024. To support key decisions regarding portfolio budgets, his letter asked for information on public body spend and how individual organisations are ensuring they are delivering on the cascade approach.

The commission requested information on a range of topics. This included details on public body expenditure, in particular around corporate functions, in 2022-23 (the most recent year in which bodies would be expected to have fully audited accounts). In addition, the commission requested information around grant funds managed by public bodies; and narrative on steps being taken on delivering savings, revenue raising (in appropriate cases) and workforce management.

In total, 104 public bodies responded to the commission. Other public bodies were excluded from the exercise for a series of reasons. This included bodies and offices that are accountable to the Scottish Parliament and not to Scottish Ministers (such as Parliamentary Commissioners); bodies that received no resource funding from Scottish Ministers in 2022-23 (including Quality Meat Scotland, Scottish Water and Water Industry Commission for Scotland); and organisations with temporary public body status which are being prepared for return to the private sector at a suitable point (Ferguson Marine Port Glasgow and Glasgow Prestwick Airport).

This report is about the aggregated data collected from public bodies. A further report, to be published on 19 November, will provide more detailed data from public bodies as well as further contextual information.