Consultation on the financial accounting arrangements for Regional Transport Partnerships

Closed 12 Jan 2018

Opened 20 Oct 2017


An effective and efficient transport system is vital for Scotland’s economy and necessary for its people to go about their daily lives. The Regional Transport Partnerships (“RTPs”) strengthen the planning and delivery of regional transport developments, and in doing so regularly invest in projects. For financial planning purposes, there is a need to ensure RTPs have the ability to have a surplus or deficit on their Income and Expenditure accounts, and hence the ability to have a General Fund balance to create a reserve.

Why your views matter

The Programme for Government, published on 5 September 2017, contains a commitment to a Transport Bill. This presents an opportunity to include a provision to clarify the extent to which RTPs are able to keep a financial reserve. 

This consultation seeks views on whether it is necessary to clarify the extent to which RTPs are able to retain a financial reserve. It also seeks views on whether any surplus or deficit carried forward from one financial year to the next should be subject to any limit. Finally, this consultation seeks views on what safeguards local authorities ought to have in limiting their contribution towards the expenses of a RTP.

Download the consultation paper.


  • Public Sector
  • Transport