Public Services Reform (Scotland) Act 2010

Duties on Public Bodies to provide information

Part 3 of the Public Services Reform (Scotland) Act 2010 imposes new duties on the Scottish Government and listed public bodies to publish information as soon as is reasonably practicable after the end of each financial year. These duties will come into force on 1 October 2010. The duties in Part 3 of the 2010 Act are intended to promote greater openness and transparency.

Section 31 (3) of the Act provides that as soon as is reasonably practicable after the end of each financial year each listed body must publish a statement specifying the amount, date, payee and subject matter of any payment made during the financial year which has a value in excess of £25,000 (inclusive of VAT).

“Payments” include all payment transactions, including payments for goods and services, grants or grant-in-aid to third parties and transactions with government departments or other public bodies. It does not however include information relating to remuneration or other payments made to an individual in relation to their service as a member or employee of a public body (including office-holders and company directors or secretaries), such as salary, bonuses, allowances, fees, pension, voluntary severance, compromise agreements or redundancy payments.

Section 31(1) of the Act requires the public body to provide, as soon as is reasonably practical after the end of the financial year, the total expenditure incurred in the financial year in relation to:-

  • Public Relations
  • Overseas Travel
  • Hospitality and entertainment
  • External consultancy

Section 32(1)(a) provides that as soon as is reasonably practicable after the end of each financial year each listed public body must publish a statement of the steps it has taken during that financial year to promote and increase sustainable growth through the exercise of its functions.

Section 32(1)(b) provides that as soon as is reasonably practicable after the end of each financial year each listed public body must publish a statement of the steps it has taken during that financial year to improve efficiency, economy and effectiveness in the exercise of its functions.

Documents

Date published: 3 April 2023
Date updated: 23 November 2023

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