Statutory reporting

Annual reports and audited accounts

Section 46 of the Freedom of Information (Scotland) Act 2002 (the FOI Act) requires the Commissioner to lay an annual general report on the exercise of the Commissioner's functions before the Scottish Parliament.

In addition, Schedule 2 of the FOI Act requires that the Commissioner keep accounts, and prepare annual accounts in respect of each financial year (1 April to 31 March). The Commissioner must send a copy of the annual accounts to the Auditor General for Scotland for auditing, and make the audited accounts available to the public.

View the Commissioner's annual reports and audited annual accounts.

The Public Services Reform (Scotland) Act 2010

The Commissioner has legal obligations to provide information on certain types of expenditure, and on how he/she has exercised his/her functions. Part 3 of the Public Services Reform (Scotland) Act 2010 (the PSR Act) sets out details of certain annual statements which the Commissioner must publish. The annual statements are published below.

Statements of expenditure

After the end of each financial year, the Commissioner must publish statements for that financial year on:

  • expenditure on public relations, overseas travel, hospitality and entertainment, and external consultancy
  • details of any individual payments made which are over £25,000
  • numbers of staff who receive remuneration of over £150,000.

Statements on exercise of functions

After the end of each financial year, the Commissioner must publish statements for that financial year on how, through the exercise of his/her functions, steps have been taken:

  • to promote and increase sustainable growth, and
  • to improve efficiency, effectiveness and economy.

The Commissioner's Annual Report provides details of the steps that have been taken to improve efficiency, effectiveness and economy during the financial year, together with a summary of sustainable growth.

The Commissioner has also produced a full Statement on Sustainable Growth.

2019 - 20 Statement on Sustainable Growth

The Prescribed Persons (Report on Disclosure of Information) Regulations 2017

We publish our reports in accordance with The Prescribed Persons (Report on Disclosure of Information) Regulations 2017.


Wildlife and Natural Environment (Scotland) Act 2011

As outlined in the Wildlife and Natural Environment (Scotland) Act 2011 we produce a publicly available report on compliance with the Biodiversity Duty. This is completed once every three years.


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