Annual Report for year ended 2025-26
Scottish Commission on Social Security (SCoSS) annual report for the year ended 31 March 2026.
Contents
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 costs | 393,353 |
| Commissioner fees | 41,787 |
| Audit Scotland fees | 5,753 |
| External research | 38,450 |
| Stakeholder engagement | 1,792 |
| IT related costs and website maintenance | 14,358 |
| Travel, subsistence, board training and development | 1,794 |
| Miscellaneous | 112 |
| Total | 497,399 |