Introduction

Part 3 of the Public Services Reform (Scotland) Act 2010 requires listed public bodies to publish information as soon as is reasonably practicable after the end of each financial year. This is intended to promote greater openness and transparency and should include a statement of any expenditure incurred during that financial year on or in connection with the following matters:

• public relations
• overseas travel
• hospitality and entertainment
• external consultancy.

In addition, Section 31(1) of the Act requires public bodies to publish a statement as soon as is reasonably practicable after the end of each financial year specifying the following:

• the amount, date, payee and subject-matter of any payment made during that financial year which has a value in excess of £25,000 (inclusive of VAT)
• the number of individuals (if any) who received remuneration during that financial year in excess of £150,000 in relation to service as a member or employee of a public body (including officeholders and company directors and secretaries)
• the steps it has taken during that financial year to promote and increase sustainable growth through the exercise of its functions
• the steps it has taken during that financial year to improve efficiency, economy and effectiveness in the exercise of its functions - as part of the drive to improve the effective and efficient delivery of public services and to achieve maximum economy.

Information relating to Transport Scotland is shown below for financial years ended 31 March 2023 and 2022.