Annual Report and Accounts for year ended 2020-21

Scottish Commission on Social Security (SCoSS) annual report and accounts for the year Ended 31 March 2021.


1. Social Security (Scotland) Act 2018 s. 97

2. Social Security (Scotland) Act s. 1

3. Social Security (Scotland) Act 2018 Sch. 1 s. 11

4. The interim report grouped thirteen priorities under three headings: ‘Outputs that have impact’; ‘Development processes that are inclusive and strengthening relationships’; and ‘A robust, transparent and efficient organisation.’

5. SCoSS published a report on Disability Assistance for Children and Young People in March 2021, however, this was simply in response to an error contained in previous draft regulations.

6. Scottish Commission on Social Security: uprating report 2021 Published: 8 Feb 2021

7. The Disability Assistance for Children and Young People (Scotland) Regulations: further scrutiny report on draft regulations

8. Scottish Child Payment Amendment Regulations 2021: scrutiny report on draft regulations

9. Carer’s Allowance Supplement (Qualifying Persons) and Young Carer Grant Amendment (Scotland) Regulations 2020: scrutiny report

10. Winter heating assistance for children and young people (Scotland) regulations 2020: scrutiny report on draft regulations

11. Social Security (Scotland) Act 2018 s. 22

12. Movements in working capital excludes movements in receivables which did not pass through the SoCNE.

13. This amount is funding received from the Scottish Government in relation to the prior year.

14. Accrued charges of £9,043 were incorrectly stated as non-cash charges in the 2019-20 accounts. This and the corresponding movement in Receivables from Scottish Government have been removed from the Statement of Cash Flows.

15. Movements in working capital excludes movements in receivables which did not pass through the SoCNE.

16. Funding has been accrued in respect of the payables due. This receivable funding has been credited directly to the general fund and does not pass through the SoCNE.

17. This has been restated in comparison to the prior year’s audited accounts in which it was referred to as “Non-cash charges”.

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