Duties to Publish Information

Sections 31 and 32 of the Public Services Reform (Scotland) Act 2010 impose various duties on the Scottish Government and listed public bodies such as NHS Borders to publish information on expenditure and certain other matters as soon as is reasonably practicable after the end of each financial year.

This includes publication of: 

Public Relations - This covers our expenditure on marketing, market research, sponsorship, branding, design, sponsorship and promotion

Overseas Travel - This covers all expenditure incurred by staff on overseas trips

Hospitality and Entertainment - This should be interpreted widely and includes things such as receptions, meals, parties and gifts

External Consultancy - This includes management consultancy, IT, research and evaluation. Detailed guidelines are included within the guidance

Payments of more than £25,000 - This includes all payments in excess of this figure but excludes payments to employees

The Public Services Reform (Scotland) Act 2010 and explanatory notes can be accessed here.

2026/27

2025/26

2024/25

2023/24

2022/23

2021/22

2020/21

2019/20

  • Payments over £25,000

            - January - March
            - October - December
            - July - September
            - April - June