Sections 31 and 32 of the Public Services Reform (Scotland) Act 2010 imposes new duties on the Scottish Government and listed public bodies to publish information on the following types of expenditure as soon as reasonably practicable after each year end:
- public relations
- overseas travel
- hospitality and entertainment
- external consultancy
- individual payments greater than £25,000
These regulations came into effect on 1 October 2010.