Question reference: S6W-12271
- Asked by: Paul Sweeney, MSP for Glasgow, Scottish Labour
- Date lodged: 17 November 2022
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Current status: Answered by John Swinney on 30 November 2022
Question
To ask the Scottish Government how it assesses the return on investment in relation to capital expenditure.
Answer
The Scottish Public Finance Manual (SPFM) sets out the Scottish’s Government’s approach to appraising investment decisions. The SPFM is available by way of the following link Scottish Public Finance Manual (www.gov.scot) .
The Green Book is a well-established guide for government project and programme appraisal. It sets out a thorough appraisal process and Scottish Government encourages all policy areas to follow Green Book guidance where proportionate and applicable. The Green Book can be found by way of the following link The Green Book (publishing.service.gov.uk)