A new report published by the Scottish Human Rights Commission recommends the Scottish Government should produce and publish two key fiscal documents to improve budget transparency.

The Commission recommends the Scottish Government “prioritise the publication of a pre-budget statement and regular in-year reports or budget revisions, which are key to achieving international best practice.”

The Commission said a pre-budget statement sets out the plans for government spend, and in-year reports tell us what the government is spending.

“This fiscal data would help ensure the Scottish Parliament and independent audit bodies play a crucial role in holding the government accountable for financial decisions,” said the Commission.

“The comprehensive report Scotland’s Open Budget Survey 2023 compares the openness of Scotland’s budgetary processes with those of 125 countries involved in the International Budget Partnership’s latest Open Budget Survey.

“The research findings show that Scotland has made some progress in transparency of budget process since 2019 but despite this improvement Scotland is still failing to reach standards considered adequate by international best practice.”

Scottish Human Rights Commission Executive Director Jan Savage said: “The current fiscal climate is one of the hardest times in recent history, with tough decisions required within a tight fiscal envelope.

“It has never been more important for Scotland’s budgetary decisions to be open and transparent in order to support public engagement and facilitate formal and informal oversight.

“Scottish Government budget setting and spending decisions must take full account of people’s human rights. Scotland has made progress across all three areas of Open Budgeting, at a time where many countries have stalled or slipped backwards and Scotland’s score for Budget Oversight also sits at the top of the table.

“This modest progress in fiscal transparency is not yet translating into opportunities for meaningful public engagement with the budget.

“Progress also remains insufficient to facilitate a rights-based analysis of the budget, which is concerning as Scotland progresses to incorporate economic, social and cultural rights into domestic law.

“It’s not just about balancing the books; it’s about ensuring that every penny of public money spent reflects the values, aspirations and rights of the people it serves.”

The Scottish Human Rights Commission is an independent public body, accountable to the people of Scotland through the Scottish Parliament.