Scottish procurement policy handbook

2. Purpose and governance

The National Performance Framework provides a common purpose and values for all of Scotland. It aims to create a more successful country with opportunities for all through increased wellbeing and sustainable and inclusive growth. Procurement has a key role in achieving this.

Public Procurement Strategy for Scotland (PPSS)

The PPSS: 2023 to 2028 provides a future high-level vision and roadmap for Scottish public procurement which all public sector bodies can align to and deliver against.

Governance and audit

Information on the governance structure for public procurement for Scotland, including the Public Procurement Group (PPG) and Procurement Supply Group (PSG) is available at the following link: Public procurement: governance.

Each public body is responsible for ensuring its procurement activity is appropriately governed and accountable. This may include having internal audit arrangements to provide an independent assessment of procurement performance. An appropriate level of risk assurance may be set by an audit committee and reported on annually by internal audit. The Scottish Public Finance Manual provides guidance on:

• establishing and operating audit committees
• internal audit arrangements and procedures.

Public bodies should be able to demonstrate how their corporate governance is helping them to achieve best value and may also be asked to show how they are complying with public procurement law. Audit Scotland’s programme of performance audits may further scrutinise and report on a public body’s procurement systems and their effectiveness.