Part 3Information on exercise of public functions
31Public functions: duties to provide information on certain expenditure etc.
(1)
As soon as is reasonably practicable after the end of each financial year each listed public body must publish a statement of any expenditure that it has incurred during that financial year on or in connection with the matters described in subsection (2).
(2)
Those matters are—
(a)
public relations,
(b)
overseas travel,
(c)
hospitality and entertainment,
(d)
external consultancy.
(3)
As soon as is reasonably practicable after the end of each financial year each listed public body must publish a statement specifying the amount, date, payee and subject-matter of any payment made during that financial year which has a value in excess of £25,000.
(4)
As soon as is reasonably practicable after the end of each financial year each listed public body must publish a statement specifying the number of individuals (if any) who, during that financial year, received remuneration in excess of £150,000 in relation to service as a member of the listed public body or a member of its staff.
(5)
No information is to be provided under subsection (3) about the remuneration of, or other payments made to or in respect of, any individual in relation to that individual's service as a member of the listed public body or a member of its staff.
(6)
In subsections (4) and (5), the references to a member of a listed public body—
(a)
where the body is an office-holder which is not a body corporate, are to that office-holder,
(b)
where the body is a company (within the meaning of the Companies Act 2006 (c. 46)), are to a director or a secretary of that company.
(7)
Each listed public body must have regard to any guidance issued by the Scottish Ministers about the duties imposed by this section.
(8)
The Scottish Ministers must lay a copy of any such guidance before the Parliament as soon as is reasonably practicable.