The Commissioner is responsible for how the funding allocated to the PIRC by the Scottish Government is spent. This section describes governance arrangements for managing these resources. 

Accountable Officer

The Director of Operations is the designated Accountable Officer, responsible for:

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


The PIRC publishes information on business performance and expenditure, which you can find by searching our Publications library. 

The Commissioner's Senior Management Team

The Commissioner's senior management team is responsible for the day-to-day running of the office. She and the Director of Operations form the Executive Team and are supported by the Heads of Department Group, which comprises the Head of Investigations, Head of Reviews and Policy and Head of Corporate and Human Resources.

You can find out who they are in the who's who section.  A record of the meetings of the Senior Management Team are published in our documents library.

Scottish Government Sponsor Department

The Commissioner, Director of Operations and senior managers are in regular communication with the Scottish Government Sponsor team.

The Sponsor team supports the PIRC by:

  • Reviewing progress against business plan objectives.
  • Budget monitoring. 
  • Communicating relevant updates on policies, guidance and legislation. 

View our Governance and Accountability Framework document

Audit & Accountability Committee

Our Audit and Accountability Committee, which meets quarterly throughout the year, supports the PIRC by:

  • Providing independent oversight and scrutiny of finances.
  • Providing risk management and governance.
  • Approving the appointment of internal auditors.
  • Reviewing our annual accounts and internal audit reports.


External and Internal Audit

As the PIRC's external auditors, Scott-Moncrieff:

  • 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. 

As the PIRC's internal auditors, Risk Assurance Services LLP 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 on a regular basis. 

Contracts and procurement

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

If the value of the contract is more than £5000, a full competitive tendering exercise will normally be undertaken. 

Invitations to tender comply with European and UK Procurement Regulations.

Procurement by the PIRC complies with our Procurement Manual and the Scottish Public Finance Manual (SPFM).



In accordance with Scottish Government reporting guidance we report on sustainability in our Annual Report and Accounts.