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Annual Report for year ended 2025-26

Scottish Commission on Social Security (SCoSS) annual report for the year ended 31 March 2026.

6. Finance

The Commission was allocated a budget of £550,000 by the Scottish Government for 2025-26. The Commission’s budget is held by the Scottish Government and the Commission is now not required to produce externally audited accounts.  Our total expenditure in 2025-26 was £497K.  This underspend was primarily due to a post within the Secretariat being vacant for a proportion of 2025-26.  Accordingly, the Commission reported a budget underspend in 2025-26.  The underspend was returned to the Scottish Government.  The table below provides a summary of the money that was spent on behalf of the Commission between 1 April 2025 and 31 March 2026.

Budget£
Staff costs393,353
Commissioner fees41,787
Audit Scotland fees5,753
External research38,450
Stakeholder engagement1,792
IT related costs and website maintenance14,358
Travel, subsistence, board training and development1,794
Miscellaneous112
Total497,399
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