Scottish Exchequer: fiscal transparency discovery report

Footnotes

1. The Public Contract Scotland website holds data on all public sector contract awards in Scotland over £50,000 including the NHS, local authorities, the Scottish Government, all agencies and universities, i.e. over 600 organisations. However categorisation of spend is limited, and the value of contracts awarded may not equal the actual spend, e.g. with time and material or call-off contracts. There is no breakdown of spend over time, and no data on spend on sub-contractors. There are long term plans to make changes to the Scottish Government's purchasing system to improve the data on actual spend.

2. The potential links between a fiscal transparency portal and the National Performance Framework Information website needs to be considered.

3. The Irish Department of Public Expenditure and Reform have worked with the OECD on a review of the actions taken to mainstream equality considerations into the budget process on the OECD Scan: Equality Budgeting in Ireland webpage.