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.
2019
January 2019
February 2019
March 2019
April 2019
May 2019
June 2019
July 2019
August 2019
September 2019
October 2019
November 2019
December 2019
2020
January 2020
February 2020
March 2020
April 2020
May 2020
June 2020
July 2020
August 2020
September 2020
October 2020
November 2020
December 2020
2021
January 2021
February 2021
March 2021
April 2021
May 2021
June 2021
July 2021
August 2021
September 2021
October 2021
November 2021
December 2021
2022
January 2022
February 2022
March 2022
April 2022
May 2022
June 2022
July 2022
August 2022
September 2022
October 2022
November 2022
December 2022
2023
January 2023
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
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.