FOI – 2026-3360 Transparency Spend (HTML)

Date received – 06 May 2026 | Date responded – 20 May 2026

Request

I am looking for some assistance with your organisation’s Spend/Transparency data, available on the following weblink:

http://www.nes.scot.nhs.uk/about-us/freedom-of-information/nes-financial-transparency.aspx

There appears to be no file available for the month of January to March 2026. Could you advise when the file will be made available to view online? Would it be possible for you to email me a copy of the January to March 2026 file.

Response

I refer to your Freedom of Information (Scotland) Act 2002 (FOISA) request that we received on 06 May 2026.

From 1 April 2026, NHS National Services Scotland (NSS) and NHS Education for Scotland (NES) joined to form Public Services Delivery Scotland (PSD Scotland), enabling transformation in health, social care, and the wider public sector. More information regarding PSD Scotland can be found at the following URL: Public Services Delivery Scotland (PSD Scotland).

I wish to advise under the Freedom of Information (Scotland) Act 2002 (FOISA), that PSD Scotland can provide a full response to your request.

The information held by NES as a predecessor of PSD Scotland has been provided in attached: FOI – 2026-3360-Annex A.

The Payments Over 25k publication requirements are set out in the Public Sector Reform Act: Public Services Reform (Scotland) Act 2010. The timelines for publication state publication should be as soon as is reasonably practicable after the end of each financial year. NES as a predecessor of PSD Scotland publish quarters 1 to 3 throughout the year. After year end, instead of publishing quarter 4, quarters 1-3 are removed and the full financial year is published.

Although PSD Scotland was formed on 1 April 2026, within the attached information there are some entries for the new organisation. This has occurred as entries for NSS were amended to PSD Scotland on financial systems on 1 April 2026, prior to the data being collated.

I trust you will find the information of assistance and if you require any further information, please do not hesitate to contact us.

If you are unhappy with any aspect of how we have dealt with your request, you can make representations to us asking us to review the handling of your request.

If you require any further information, please contact the Associate Director Governance and Board Services (Board Secretary) within 40 working days of the date of this correspondence.

Contact

Address

If after a review you are still unhappy, you also have the right to apply to the Scottish Information Commissioner, who can be contacted at Kinburn Castle, St Andrews, Fife, KY16 9DS, or via their application form.

National Services Scotland (NSS) is committed to publishing all information released in response to Freedom of Information requests. You can view all FOI responses within our FOI Publications repository.