SPS Expenditure

The Public Service Reform (Scotland) Act 2010

Publication of duties under sections 31 and 32 of the Public Service Reform (Scotland) Act 2010.


The Public Service Reform (Scotland) Act 2010 imposes mandatory duties on SPS to publish certain information on certain areas of expenditure. This legislation came into force on 1 October 2010 and the disclosure requirements including details of spend on the following:

 • Public Relations
 • External Consultancy
 • Hospitality and Entertainment (including Gifts)
 • Overseas Travel
 • Staff Remuneration in excess of £150,000
 • Payments of more than £25,000 (see link by month at the foot of this page)

In addition, the Act requires us to publish a statement of the steps that we have taken during the financial year:

 a. To promote and increase sustainable growth
 b. To improve efficiency, effectiveness and economy

The statement covering the 12 month period to 31 March 2021 can be accessed by clicking on the following link: 2020-21 Public Services Reform (Scotland) Act - Report

Earlier reports can be accessed below.


Payments in excess of £25,000

The monthly schedules below provide detail of expenditure by the SPS in compliance with the Public Services Reform (Scotland) Act 2010.

These detail 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.

Individual schedules provide all items of expenditure over £25,000 in chronological order for the month and record:

  • 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.

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.


January 2019

February 2019

March 2019

April 2019

May 2019

June 2019

July 2019

August 2019

September 2019

October 2019

November 2019

December 2019


January 2020

February 2020

March 2020

April 2020

May 2020

June 2020

July 2020

August 2020

September 2020

October 2020

November 2020

December 2020


January 2021

February 2021

March 2021

April 2021

May 2021

June 2021

July 2021

August 2021

September 2021

October 2021

November 2021

December 2021


January 2022

February 2022

March 2022

April 2022

May 2022

June 2022

July 2022

August 2022

September 2022

October 2022

November 2022

December 2022


January 2023


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 

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 - Operations 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.