Agency Expenditure

The Public Services Reform (Scotland) Act 2010 imposes duties on the Scottish Government and listed public bodies, such as SPPA, to publish information as soon as is reasonably practicable after the end of each financial year.

These include:

The publication of the reports is a significant step in the Scottish Public Pensions Agency's commitment to further openness and transparency, and a requirement of the Public Services Reform (Scotland) Bill.

The reports provide details of items of expenditure in chronological order and records:

    • the payee / country;
    • the amount paid;
    • the date of the payment; and
    • a description of the payment.

As noted the reports record items of expenditure in chronological order. This approach provides the appropriate transparency to support the commitment. It should be noted that the reporting of expenditure differs from the way in which the Scottish Public Pensions Agency accounts for expenditure in the published annual report and accounts where the disciplines of accruals based accounting are followed and expenditure is recorded in the financial year the goods and services were delivered / received.



If you have an enquiry or if you wish to source further information on any payment line you should e-mail the Scottish Public Pensions Agency Communications Team.

Please provide your name, an address for correspondence and if possible a telephone number.

In the subject line of your email you should clearly state the subject as "Publications of items of expenditure" as well as the report name and the month to which the report relates. Your request will be dealt with in a prompt and timely manner.

Link to Scottish Government Website