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. The team comprises of the Head of Investigations, Head of Reviews and Policy and Head of Corporate Services.

You can find out who they are here.  A record of the meetings of the Senior Management Team are published in our publications 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 & 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

The PIRC works with both internal and external auditors to ensure compliance with our procedures and to ensure we are working efficiently and effectively. 

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

  • Conducts spot checks on key financial controls
  • Gives feedback based on a risk management model
  • Looks for best value opportunities
  • Verifies the annual accounts
  • Uses 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:

  • Undertakes an annual planned programme of audits
  • Checks compliance against procedures
  • Provides guidance on best practice for business improvements
  • Reports 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.