SPS expenditure

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Items of Expenditure Over £25,000

Background

The publication of a monthly report showing items of expenditure over £25,000 is a significant step by the SPS in complying with the Scottish Government's commitment to further openness and transparency, following the introduction of the Public Services Reform (Scotland) Act 2010.

The report very much reflects the business of the SPS and in particular payments to companies etc who provide supplies and services under contract to the SPS eg private prisons, pharmacy supplies, medical services, education, social work, utilities etc as well as payments to contractors for capital expenditure.

The report provides details of all items of expenditure over £25,000 in chronological order for the month and records:

• the payee
• the amount paid
• the date of the payment
• a description of the payment
• the SPS Directorate who initiated the payment

Feedback from the public would be welcome in relation to the way in which information has been set-out and any improvements that can be made.

The report records items of expenditure in chronological order. It is anticipated this approach provides the appropriate transparency required of SPS. It should be noted that the reporting of expenditure differs from the way in which SPS accounts for expenditure in our published annual accounts. Following the disciplines of accruals based accounting expenditure is recorded in the financial year the goods and services are delivered / received rather than when paid.

Enquiries

How to request further information

If you have an enquiry or if you wish to source further information on any payment line then you should email the SPS at gaolinfo@sps.pnn.gov.uk

Please provide your name, an address for correspondence and if possible a telephone number.

How should you word your request?

In the subject line of your email you should clearly state the subject as Publication of Items of Expenditure Over £25,000 as well as the monthly report to which your request relates. You should also add the SPS Directorate detailed in the final column of the published report. For example, a clear and concise subject line would read:

"Publication of Items of Expenditure Over £25,000 October 2010 - Prisons Directorate"

The more information you provide will allow staff to be able to direct your request to the right person and this will ensure that it is dealt with in a prompt and timely manner.

October 2010
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