SPS Expenditure

Publication of duties under sections 31 and 32 of the Public Service Reform (Scotland) Act 2010.
Statement of Expenditure for the year ended 31 March 2014.

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 12 month to 31 March 2018 can see by clicking the following link: 2018 Public Services Reform (Scotland) Act - Report

The statement covering 12 months to 31 March 2017 can be seen by clicking the following link: 2016-17 Public Services Reform Act

The statement covering 12 months to 31 March 2016 can be seen by clicking the following link: 2015-16 Public Services Reform Act

2015 Public Services Reform Act Report

2014 Public Services Reform Act Report

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 2015

February 2015
March 2015
April 2015
May 2015
June 2015
July 2015
August 2015
September 2015
October 2015
November 2015
December 2015

January 2016
February 2016
March 2016
April 2016
May 2016
June 2016
July 2016
August 2016
September 2016
October 2016
November 2016

December 2016

January 2017

February 2017

March 2017

April 2017

May 2017

June 2017

July 2017

August 2017 

September 2017

October 2017

November 2017

December 2017

January 2018

February 2018

March 2018

April 2018

May 2018

June 2018

July 2018

August 2018

September 2018

October 2018

November 2018

December 2018

January 2019

February 2019

March 2019

April 2019

May 2019

June 2019

July 2019

August 2019


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 - 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.