The Act Part 3 – Information on the Exercise of Public Functions Section 31 - Public functions: duties to provide information on certain matters
50.This section imposes a duty on each person, body or office-holder listed in schedule 8 to publish a statement, as soon as practicable after the end of each financial year, of any expenditure it has incurred during that financial year on or in connection with public relations; overseas travel; hospitality and entertainment; and external consultancy. Each person, body or office-holder must also publish a statement specifying certain details of any payment made with a value in excess of £25,000 (other than service-related payments to members/staff) and the total number of members/staff who received remuneration in excess of £150,000 during the financial year. Public bodies must have regard to guidance issued by Scottish Ministers about these duties; and any such guidance must be laid before Parliament.