Finance and governance

Our Commissioner is responsible for how our funding is spent. Our funding is allocated to us by the Scottish Government. 

Image showing example charts and graphs


The Head of Corporate Services is the designated Accountable Officer, responsible for:

  • Signing the accounts.
  • Ensuring the regularity of finances.
  • Ensuring efficient and economical use of resources.
Annual reports and accounts

Duties on Public Bodies to provide information

2023/24 figures are currently being concluded as part of the year end process and will be published as soon as is reasonably practicable.


Governance is the way our actions are structured, regulated and held accountable.

We have a variety of governance arrangements for managing these resources and systems in place to help us do this:

The AAC meets quarterly throughout the year.

This committee:

  • Provides independent oversight and scrutiny of our finances
  • Provides risk management and governance support
  • Approves the appointment of internal auditors
  • Reviews our annual accounts and internal audit reports

This is a document which was drawn up by the Scottish Government in consultation with PIRC.

It sets out the broad framework within which we operate and defines key roles and responsibilities which underpin the relationship between us and the Scottish Government.

The framework defines our role.

It also details that we will contribute towards the Scottish Government’s national outcomes, primarily the commitment to working towards communities that are ‘inclusive, empowered, resilient and safe’.

Our work will directly contribute to the Scottish Government justice outcomes:

  • We live in safe, cohesive and resilient communities
  • Our system and interventions are proportionate, fair and effective
  • We deliver person-centred, modern and affordable public services

This is also laid out in our Strategic Plan.

Our Commissioner, Director of Operations and senior managers are in regular communication with the Scottish Government Sponsorship Team.

The Sponsorship Team supports us by:

  • Reviewing progress against business plan objectives
  • Budget monitoring
  • Communicating relevant updates on policies, guidance and legislation
  • Ensuring we meet the requirements of the Governance Framework

We work with both internal and external auditors to ensure compliance with our procedures and to make sure we are working efficiently and effectively.

External auditors

Our external auditors provide the following support:

  • Conduct spot checks on key financial controls
  • Give feedback based on a risk management model
  • Look for best value opportunities
  • Verify the annual accounts
  • Use the findings of the internal audit function to inform and guide any additional areas of work

Internal auditors

Our internal auditors provide the following support:

  • Undertake an annual planned programme of audits
  • Check compliance against procedures
  • Provide guidance on best practice for business improvements
  • Report to the Audit & Accountability Committee (AAC) on a regular basis

The Scottish Biometrics Commissioner’s Act 2020, introduced the role of the Biometrics Commissioner in Scotland. Their website details the role of the Scottish Biometrics Commissioner, the statutory Code of Practice and the complaints mechanism available to data subjects.

The Commissioner may outsource any project where specialist skills are required.

If the value of the contract is more than £5,000 a full competitive tendering exercise will normally be undertaken.

Invitations to tender comply with European and UK Procurement Regulations.

Our procurement process complies with the PIRC procurement manual and the Scottish Public Finance Manual.

We follow the Scottish Government’s policy on payment performance and aim to pay all invoices not in dispute within 10 days (or the agreed terms if different).


We aim to deliver a high level of service at all times.

You should find our services easily available, accessible, timely, fair and clear.

If you find the level of service falls short of what you expected, please let us know.

You can complain about things like:

  • Our standard of service
  • Dissatisfaction with our Service Standards policy
  • Treatment by or attitude of a member of staff
  • Our failure to follow the proper admin procedure

We are fully committed to being transparent and open about the information we hold.

As such, we publish information on our performance and expenditure in our annual reports.

In accordance with Scottish Government reporting guidance, we also report on sustainability in our annual reports.

Please do not include any personal information, for example information about a complaint or investigation you are involved in. If you would like to share any important information with us, please visit our Contact us page to find out how to get in touch.