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Public Body Reporting Requirements

Public bodies are required to comply with two procurement reporting systems, however much of the same information can be used in both instances. The Scottish government will coordinate any developments in reporting across Climate and Procurement interests.

Annual Public Bodies Climate Change Duties Report (PBCCD)

The Climate Change (Duties of Public Bodies: Reporting Requirements) (Scotland) Order 2015 mandates annual compliance reporting in respect of section 44 Climate Change Duties introduced by the Climate Change (Scotland) Act 2009. This applies to all bodies listed in schedule one. All public body reports are published on the SSN website. The 2020 Amendment introduced new questions with effect from April 2021 such that all reports must now also include:

  • where applicable, the body’s target date for achieving zero direct emissions of greenhouse gases, or such other targets that demonstrate how the body is contributing to Scotland achieving its emissions reduction targets;
  • where applicable, targets for reducing indirect emissions of greenhouse gases;
  • how the body will align its spending plans and use of resources to contribute to reducing emissions and delivering its emission reduction targets;
  • how the body will publish, or otherwise make available, its progress towards achieving its emission reduction targets.

Procurement Strategy and Annual Procurement Report

Section 14 of the Procurement Reform (Scotland) Act 2014 states that public bodies, with an annual regulated spend of £5 million or more, are required to develop and review a procurement strategy annually. This strategy provides a strategic focus for a public body’s procurement activities, including contract and supplier management, and an overview on how its approach to procurement supports its broader aims and objectives. 

It is also a mandatory legislative requirement to prepare and publish an annual procurement report which discloses how a public body’s procurement activity has complied with its procurement strategy. Sections 15 and 18 of the Procurement Reform (Scotland) Act 2014 lists the minimum requirements that an annual procurement report must contain. Section 19 of the Act states that a public body must notify the Scottish Ministers when publishing a (revised) procurement strategy or annual procurement report. Procurement strategy and annual procurement report guidance and templates can be found here.

List of public sector individual annual procurement reports for 2021/2022