Financial performance

The Commissioner is funded with public money, and is responsible for ensuring the regularity of his/her finances. The Commissioner must be able to show that resources have been used economically, efficiently and effectively. The Commissioner is required, by law, to keep accounts, and prepare a set of accounts every year which must then be audited by Audit Scotland.

The Commissioner publishes a range of financial performance information, including audited annual accounts, via the publication scheme. See the 'Guide to Information' for more details on what is published.

You can also visit the following pages for more information.

  • Financial accountability - how the budget is set and agreed, the Commissioner's duties as Accountable Officer.
  • Statutory reporting - how the Commissioner reports financial expenditure, including audited annual accounts, and statements of expenditure as required by the Public Services Reform (Scotland) Act 2010.
  • Budgets and expenditure - the Commissioner reports expenditure to the SPCB every month, and publishes quarterly expenditure reports.
  • Contracts and procurement - the Commissioner's procurement procedures, value of current contracts, and details of any current invitations to tender.

If you have any queries, contact us on 01334 464610 or email

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