Payments which have a value in excess of £25,000

The Public Services Reform (Scotland) Act 2010 requires Audit Scotland to publish a regular statement of payments made during the financial year which have a value in excess of £25,000. Audit Scotland plans to do this on a quarterly basis.

In addition Audit Scotland will aggregate payments below the £25,000 threshold and when aggregated payments to a supplier exceed £25,000, they are published below.