Annual Report and Accounts for year ended 2023-24

2.1 Overview

The Performance Report describes the Scottish Commission on Social Security’s—

• Purpose: its main statutory roles and its membership
• Performance: how well it exercised its functions, performed its statutory roles and contributed towards improving the system for social security in Scotland
• Continuous improvement: the steps the SCoSS Board has taken to ensure its work can be as effective as possible
• Risks that could affect SCoSS’s performance and the action taken to mitigate them
• Strategies and governance: the strategies SCoSS has agreed to ensure strong governance
• The Co-Chairs’ statement and overview of the performance report also form part of the Performance Report.

Purpose and Structure

The Scottish Commission on Social Security (SCoSS) is an independent public body established by the Social Security (Scotland) Act 2018 (‘the 2018 Act’). It provides expert advice to Scottish Ministers and the Scottish Parliament on devolved social security matters.

The Act sets out the functions of SCoSS which can be summarised as follows—

1. SCoSS must be consulted by the Scottish Government on most regulations about social security assistance made under the 2018 Act. SCoSS scrutinises and reports on draft regulations. The Scottish Government may change its regulations after considering SCoSS’s recommendations. When it lays the regulations in the Scottish Parliament, it must publish its response to SCoSS’s report at the same time. The Scottish Parliament’s Social Justice and Social Security Committee then scrutinises the regulations and may take evidence from SCoSS members when it does so.
2. SCoSS must report, from time to time, to Scottish Ministers and the Scottish Parliament on whether the expectations in the Scottish Social Security Charter (‘Our Charter’) are being met and make recommendations for improvement if they are not. It must consider reporting if it receives evidence that the Charter expectations are frequently not being fulfilled.
3. In addition, Scottish Ministers and the Scottish Parliament can ask SCoSS to report on any matter relevant to social security.

In undertaking its statutory duties, SCoSS takes full account of the social security principles contained within the 2018 Act and of relevant human rights obligations as defined by the 2018 Act.

SCoSS Board members are non-executive public appointments made by the Scottish Ministers in line with the Code of Practice for Ministerial Public Appointments in Scotland. The Act allows up to five Commissioners to be appointed. The Co-Chairs are responsible for providing leadership to ensure that the Board delivers its functions efficiently and effectively. The Co-Chairs are accountable to the Scottish Ministers. The role of Board members is to provide direction, support and guidance to ensure that SCoSS delivers its functions effectively and efficiently, in accordance with the 2018 Act. SCoSS members were originally appointed for periods of three or four years. Members may devote up to 36 days a year to perform their functions, apart from the Co-Chairs, who may devote up to 36 days each. SCoSS is supported by a secretariat employed by the Scottish Government.

As noted in last year’s annual report, Judith Paterson and Dr Mark Simpson were appointed as Interim Co-Chairs in August 2023. At the same time, a temporary Board Member, Dr Jackie Gulland was appointed to the Board by the Cabinet Secretary for Social Justice. All three appointments were made until 31 March 2024. In order to avoid the recruitment process for a new Chair and permanent Board Member taking place at the same time as a recruitment exercise for a Chair to the Independent Review of Adult Disability Payment (ADP) the terms of these appointments were extended¹The extensions to the terms of these appointments was agreed by the Ethical Standards Commissioner and the Cabinet Secretary for Social Justice. , in October 2023, to 31 July 2024. A new Chair, Ed Pybus, and a new Board Member, Adam Bennett, joined the Board on 1 August 2024.²Public appointment: Chair and Member appointed to the Scottish Commission on Social Security Board

Given that the appointments took place just prior to the formal signing of the annual report and accounts this report refers to the composition of the Board that applied prior to 1 August 2024 and for the entire reporting period of this report. During the course of the reporting year, SCoSS scrutinised and reported on eight draft regulations and additional scrutiny was also undertaken in response to late Scottish Government amendments to the draft Disability Assistance for Older People (Scotland) Regulations 2024 to reflect technical amendments to the short-term assistance. SCoSS also began scrutiny of whether expectations in the Social Security Charter are being met. In addition, we continued to provide input into the Scottish Government’s Charter Research Advisory Group. SCoSS has held eleven Board meetings during the reporting period as well as a number of ad-hoc meetings. Ad-hoc meetings tend to be held to consider draft scrutiny reports or to undertake line-by-line scrutiny of draft regulations in order to ensure that scrutiny deadlines are met.

In 2023-24, all Board meetings were conducted virtually with the exception of the April Board meeting which was held at the Social Security Scotland office in Dundee. To ensure that decision-making and proceedings are transparent, the minutes of all formal SCoSS Board meetings are published on the SCoSS website. All SCoSS scrutiny reports and corporate documents are also available on the SCoSS website.

SCoSS’s vision and strategic objectives

The SCoSS Business Plan 2023-24 set out the vision, strategic objectives and key priorities for the reporting period. The SCoSS Board reviews progress, on a quarterly basis, against the objectives and priorities set out in the Business Plan and this is considered later in this report. The vision set out in the 2023-24 Business Plan was—

“We want a robust, effective, efficient Scottish social security system that meets its full potential to improve outcomes for the people of Scotland. We want to help achieve this by providing independent expert advice”.

Governance

The 2018 Act provides the legislative basis for SCoSS. As an advisory Non-Departmental Public Body (NDPB), the SCoSS Framework Document sets out the broad framework within which SCoSS operates and defines key roles and responsibilities which underpin the relationship between SCoSS and the Scottish Government. SCoSS Standing Orders govern the operation of the Board and the Audit Sub-Committee. SCoSS adheres to best practice principles and relevant guidance regarding corporate governance, primarily as set out in ‘On Board: a guide for members of statutory boards’. In 2022-23, the SCoSS Board established an Audit Sub-Committee to provide oversight of SCoSS finances and governance. The work of SCoSS, including the Audit-Sub-Committee, was supported during the reporting period by an Audit Adviser.

SCoSS underwent an external review of the remit and governance of the Commission which reported in January 2023. We began implementing review recommendations during 2023-24. We are currently in the process of reviewing and updating all corporate documentation including the Framework document. In addition the Social Security (Amendment) (Scotland) Bill, which is currently being scrutinised in the Scottish Parliament, contains a range of provisions which will also enable the implementation of review recommendations.

During the course of 2023-24, the Secretariat reduced from six to five members of staff following the retirement of a staff member. The decision to not fill a vacant post was in part due to budgetary pressures which continue into 2024-25.

Throughout 2023-24, the Board received quarterly financial updates detailing SCoSS’s expenditure to date and projected for the financial year. In addition, the Audit Sub-Committee meets on a quarterly basis. The minutes of all meetings of the Audit Sub-Committee are available on the SCoSS website.

Overall Performance

During the reporting period, SCoSS reported on all draft regulations that were referred by Scottish Ministers. Therefore, SCoSS performance met expectations over the reporting year. Further information on our performance is detailed below.

Within the reporting period of these accounts, SCoSS produced eight substantive reports on draft regulations. Additional scrutiny was also undertaken in response to late Scottish Government amendments to the Disability Assistance for Older People (Scotland) Regulations 2024 to reflect technical amendments to the short-term assistance.

During 2023-24, SCoSS made 52 recommendations to the Scottish Government. At the time of signing, two reports were submitted to the Scottish Government in late March and responses to these reports are expected later in 2024. In the remaining seven reports which the Scottish Government has responded to in 2023-24, SCoSS made 46 recommendations of which 35 (76%) were accepted, 9 (20%) partially accepted and 2 (4%) rejected. SCoSS made a further 19 observations. SCoSS appeared before the Social Justice and Social Security Committee on two occasions.

Best Value

The principles of best value are firmly embedded across all of our SCoSS operations. Instead of reporting best value against specific projects and initiatives, we look at best value holistically.

2.2 Analysis of SCoSS’s performance

The objectives and priorities for the year were set out in the SCoSS Business Plan 2023-24. Performance against the strategic objectives and priorities in the Business Plan is considered below.

Strategic Objectives

Strategic Objective One – We will provide expert, independent and evidence-based scrutiny of draft social security regulations that is driven by the social security principles and human rights.

To date, SCoSS has published eight scrutiny reports and written to Scottish Ministers in response to a further four sets of emergency regulations. The Commission also undertook additional scrutiny in response to late Scottish Government amendments to the draft Disability Assistance for Older People (Scotland) Regulations 2024 to reflect technical amendments to the short-term assistance.

In the course of producing scrutiny reports, the Commission has provided detailed insight and feedback drawn from stakeholder evidence and the expertise provided by Commissioners in interpreting the technicalities of social security legislation at a practical level.

Where appropriate, reports have detailed the relationship between the regulations and existing human rights laws and each scrutiny report sets out a detailed analysis of the relationship of the regulations being scrutinised to the social security principles and how they are being, or could be better, realised.

For example, our initial report on the Disability Assistance for Older People (Scotland) Regulations 2024 recommended that in the longer term the Scottish Government should review Pension Age Disability Payment’s aims for consistency with the social security principles, particularly as its aims appear to be descriptive (e.g. help with the extra costs of having a long-term disability or health condition) rather than link to the outcomes it could be expected to achieve for older disabled people. The Scottish Government accepted this recommendation, highlighting its intention to review the benefit over time to make improvements in line with the social security principles.

Meanwhile, our report on the Welfare Foods (Best Start Foods) (Scotland) Amendment Regulations 2024 recommended that the Scottish Government should work with stakeholders, including those engaged in supporting individuals experiencing domestic or financial abuse, to develop an understanding of the potential for abuse by a partner and what additional mitigations may need to be put in place. The Scottish Government accepted this recommendation, highlighting ongoing engagement with stakeholders to ensure that such mitigations work as intended.

Strategic Objective Two – We will provide independent challenge and advice on whether people are getting the service from the social security system that the Social Security Charter says they should expect

Scrutinising whether the principles set out in the Charter are being met informs all SCoSS scrutiny. The charter commitments have been referenced in each scrutiny report published in 2023-24. SCoSS has also contributed to the Scottish Government’s Charter Review Advisory Group and in March 2024 held a number of events seeking the views of people with communication needs on their experience of the devolved social security system. The Commission has also agreed the remit and membership of a Charter Sub-Committee which met for the first time in April 2024 and will manage the scrutiny work of the Commission in relation to the Social Security Charter.

Strategic Objective Three – We will work alongside Scottish Ministers, the Scottish Government and the Scottish Parliament as well as other key stakeholders, such as people with lived experience, to ensure our work constructively supports the development of a devolved social security system based on dignity, fairness and respect.

SCoSS has developed external engagement with stakeholders, including people with lived experience, in undertaking scrutiny of draft regulations in 2023-24. SCoSS has sought to develop constructive relationships with Scottish Government officials and sought feedback from officials on the impact of our scrutiny. Commissioners have regularly provided evidence on our scrutiny reports to the Social Justice and Social Security Committee, for example, in giving oral evidence on the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023. In April 2024, the Commission agreed a Stakeholder Engagement Strategy which sets out our approach to stakeholder engagement in 2024-25.

Strategic Objective Four – We will make engagement with people with lived experience of the devolved social security system and other stakeholders central to our scrutiny.

SCoSS has undertaken engagement with relevant external stakeholders and with people with lived experience of the devolved social security system across a range of scrutiny activity in 2023-24, for example, more than 100 carers and organisations contributed to our report on the draft The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023 and with the support of Age Scotland SCoSS engaged directly with older people in scrutinising the Disability Assistance for Older People (Scotland) Regulations 2024. It is anticipated that this approach will continue to develop as lessons are learned from undertaking engagement.

In March 2024, the Commission held, in conjunction with RNIB Scotland, two events seeking the views of people with visual impairments and hearing loss. Feedback from these events, and others planned for the next financial year, will be used to inform a future report on people with communication needs experiences of the devolved social security system.

Strategic Objective Five – We will be transparent about how we make our decisions.

The Minutes of all SCoSS Board meetings are published on the SCoSS website and promoted via ‘X’ (formerly Twitter). All SCoSS scrutiny reports and corporate documents are available online. A newsletter was launched in 2023-24 to promote the work of SCoSS to external stakeholders who have expressed an interest in receiving information about the work of SCoSS. The newsletter, which is provided on a quarterly basis, has 38 external stakeholders signed up to receive it. The work of SCoSS is also promoted via ‘X’ and we have 758 followers on that platform.

Strategic Objective Six – We will improve the accessibility and inclusivity of our information.

We have taken steps to improve the accessibility of the SCoSS website through adding accessibility tools to our website in 2023-24. In addition, as detailed above, we have sought to actively promote knowledge of the work of SCoSS and our engagement with both external stakeholders and individuals with lived experience of the devolved social security system.

Strategic Objective Seven – We will ensure our remit, governance model, operating structure, processes and resource management are fit for purpose and are systematically reviewed to maximise the effectiveness and efficiency of SCoSS’s contribution to the maintenance and development of the devolved social security system.

The purpose of the external review of SCoSS, was to ensure that the remit and governance of SCoSS is robust and fit for purpose. Following the review, an Improvement Plan was agreed between the Commission and Scottish Government detailing the approach to implementation of all the review recommendations. Some of the recommendations require primary legislation and are contained in the Social Security (Amendment) (Scotland) Bill which is currently being scrutinised by the Scottish Parliament. Other recommendations require the recruitment of a new Chair. As noted above, a recruitment exercise to appoint a new Chair and Board Member resulted in appointments being made with effect from 1 August 2024. whilst a full review of all corporate documentation, including the Framework document, is currently underway.

Strategic Objective Eight – We will seek to embed continuous improvement across all our work.

We have started to seek feedback from Scottish Government officials and external stakeholders on the impact of our scrutiny work. As noted above, a stakeholder engagement strategy was agreed in April 2024. More generally, the implementation of the external review recommendations is a key means of embedding continuous improvement.

Priorities

Scrutiny of draft social security regulations

We will undertake expert, independent, evidence-based scrutiny of draft regulations referred to us by the Scottish Government, including—

• Draft Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023
• Draft Disability Assistance (Miscellaneous Amendments) (Scotland) Regulations 2023
• Draft Pension Age Disability Payment regulations
• Draft Up-rating regulations

SCoSS has scrutinised and reported on all draft regulations referred to SCoSS within agreed timescales. The draft regulations scrutinised in 2023-24 were—

• Draft Carer Assistance (Carer Support Payment) Amendment Regulations 2024
• Draft Disability Assistance for Older People (Scotland) Regulations 2024. Additional scrutiny was also undertaken in response to late Scottish Government amendments to this set of regulations to reflect technical amendments to the short-term assistance.
• The Social Security (Up-rating) (Miscellaneous Amendments) (Scotland) Regulations 2024
• The Welfare Foods (Best Start Foods) (Scotland) Amendment Regulations 2024
• The Social Security (Residence and Presence Requirements) (Israel, the West Bank, the Gaza Strip, East Jerusalem, the Golan Heights and Lebanon) (Scotland) Regulations 2023
• The Social Security (Residence Requirements) (Sudan) (Scotland) Regulations 2023
• The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023
• The Disability Assistance (Miscellaneous Amendments) (Scotland) Regulations 2023

Social Security Charter

• We will establish ways to learn directly from stakeholders and people with lived experience on whether people are getting the service that the Social Security Charter says they should expect.
• We will produce a report based on evidence gathered on improvements that the Scottish Government could make to better deliver commitments in the Charter.
• We will inform the Scottish Government’s review of the Social Security Charter.

Gathering and analysing stakeholder’s experiences and views are key to ensuring that SCoSS) robustly interrogates the commitments set out in the Social Security Charter. SCoSS has expanded stakeholder engagement to enable this work to be undertaken. In March 2024, two events were held with people with communication needs and with lived experience of the devolved social security system to learn how their experiences of the system match the promises in the Social Security Charter. This activity marks the beginning of work to directly scrutinise whether people are getting the service the Charter says they should expect. In recognition that this will be an expanding area of SCoSS scrutiny, the Commission agreed, in early 2024, to establish a Charter Sub-committee to oversee this work. SCoSS has continued to contribute to the Scottish Government’s Charter Review Advisory Group during 2023-24.

The Board also agreed a stakeholder engagement strategy at the April 2024 SCoSS Board meeting, representing its renewed commitment to engage effectively with people who have experience of Social Security Scotland and the Scottish benefit system in both its regulation and charter scrutiny roles. This strategy aims to allow for engagement with people who use social security and representative organisations, including gathering views on how the outcomes of the Social Security Charter are being experienced.

Work alongside Scottish Ministers, the Scottish Government, Scottish Parliament and key stakeholders

• We will work with Scottish Ministers and the Scottish Parliament to agree a framework for dealing with requests for reports on social security that they may request from us.
• We will provide evidence to the Scottish Parliament’s Social Justice and Social Security Committee when requested.
• We will hold workshops with Scottish Government and Social Security Scotland staff to improve the shared understanding as to the role and remit of SCoSS.

The SCoSS Board intends to develop a longer-term work programme now that appointments have been made to the Board on 1 August 2024 and this will provide a context for any requests that may be made.

Commissioners have provided evidence to the Scottish Parliament’s Social Justice and Social Security Committee when requested. In 2023-24, the Committee requested evidence from SCoSS on two occasions which were with regard to—

• Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023 (21 September 2023); and
• Scottish Employment Injuries Advisory Council Bill (9 November 2023).

An extension to the SCoSS remit, as proposed in the Glen Shuraig review recommendations, is contained within the provisions of the Social Security (Amendment) (Scotland) Bill. The Commission intends to hold workshops, with Scottish Government and Social Security Scotland staff to improve the shared understanding as to the role and remit of SCoSS, once the legislation has completed its parliamentary passage.

Stakeholder engagement

• We will review and update the stakeholder engagement strategy, including embedding lived experience within the strategy.

The Board agreed a stakeholder engagement strategy at the April 2024 SCoSS Board meeting. A copy of the strategy can be accessed at— Stakeholder Engagement Strategy 2024-25 – Scottish Commission on Social Security (socialsecuritycommission.scot)

Monitoring impact of scrutiny work

• We will develop a monitoring framework that will provide a systematic approach to monitoring the impact of SCoSS scrutiny of draft regulations.
• We will obtain feedback from Scottish Government, Scottish Parliament and all stakeholders who contribute to SCoSS scrutiny.
• We will engage with the wider policy community to obtain feedback on the impact of SCoSS scrutiny work.

As noted above, SCoSS put in place a range of measures, in 2023-24, to improve monitoring of the impact of SCoSS scrutiny. This has included obtaining feedback from all stakeholders who contribute to SCoSS scrutiny. The Stakeholder Engagement Strategy sets out a more systematic approach, including engagement with the wider policy community, to monitoring the impact of scrutiny which will be taken forward in 2024-25.

Transparency and accessibility

• We will publish all Minutes of Board meetings, Audit Sub-Committees and scrutiny reports on the SCoSS website.
• We will improve the accessibility of the SCoSS website and through publishing documents in an alternative format.
• We will regularly utilise social media to promote engagement and awareness of our work.

The minutes of all Board and Audit Sub-Committee meetings and all scrutiny reports were published on the SCoSS website in 2023-24. As detailed above, measures have been taken to improve the accessibility of the website and documents are provided in HTML and PDF formats and in alternative formats if requested. SCoSS utilises ‘X’ (formerly Twitter) to promote all minutes of meetings and scrutiny reports. The SCoSS account has 758 followers on that social media platform.

Governance

• We will deliver on our corporate responsibilities, ensure that we create a sound governance framework and demonstrate value for money through our audited accounts.
• We will work with our audit adviser to ensure effective governance, risk management, and the integrity of financial statements and annual report and accounts.
• We will review governance, finance, performance and assurance framework and risk register on a quarterly basis at meetings of the Audit Sub-Committee.
• We will review our corporate documents.
• We will provide induction to new Board members and identify training opportunities for Members to support their role as a Board Member of an advisory NDPB.
• We will implement, as appropriate, the recommendations of the independent review of SCoSS.

SCoSS delivered its corporate responsibilities in 2023-24. During 2023-24, the Audit Adviser provided advice to the Audit Sub-Committee and the SCoSS Board on governance, performance and assurance and risk management. The Audit Adviser also attended bi-monthly meetings between the SCoSS Secretariat and Scottish Government Finance officials.

As noted above, all SCoSS corporate documents are currently in the process of being reviewed. Commissioners who joined SCoSS during 2023-24 attended induction training provided by the Scottish Government’s Public Bodies Unit. Once the current Board recruitment exercise has concluded, it is intended to review Board training requirements. Lastly, a number of the review recommendations require the passage of primary legislation which is expected to take place in 2024-25 and as a result of the successful appointment of a new Chair and Board Member on 1 August 2024.

SCoSS scrutiny of draft regulations

In 2023-24, SCoSS produced eight substantive reports on draft regulations. We are pleased that 96% of SCoSS’s recommendations were accepted, at least in part, by the Scottish Government (76% of recommendations were agreed to and 20% were partially agreed to). This high rate of acceptance, by the Scottish Government of our recommendations, combined with our provision of oral evidence to the Social Justice and Social Security Committee on two occasions, we consider to be indicative of a high level of impact resulting from our scrutiny work.

In undertaking scrutiny, SCoSS has not just made recommendations on the wording of draft regulations or on direct policy considerations, but has also considered the bigger picture. This reflects the fact that we are obliged to scrutinise draft regulations against the principles in the Act and these span the whole policy cycle from policy design through to continuous improvement. For example, we have consistently called on the Scottish Government to effectively assess the impact of its social security policy changes to provide as much clarity as possible for those receiving or providing advice on benefits. We have also highlighted to Scottish Government officials that we will continue to look for consistency and simplicity across benefits, where possible, as this should help to make the system easier to navigate.

Whilst we recognise that demonstrating scrutiny impact is inevitably complex, implementation of our forthcoming Stakeholder Engagement Strategy is intended to enable us to have a greater understanding of the impact of SCoSS scrutiny.

Risks facing SCoSS

As noted in last year’s annual report, the SCoSS Risk Management Framework was updated in 2022-23 and these processes continued to be followed in 2023-24. Risk is considered by the SCoSS Board on a quarterly basis following advice from the Audit Sub-Committee.

The Audit Sub-Committee review the risk register at each meeting. Prior to each meeting of the Sub-Committee in 2023-24, the risk register was reviewed, by the Secretariat and the Audit Adviser, and a paper prepared for the Sub-Committee advising on whether any change to the risk register is required. Following the Audit Sub-Committee, the risk register is considered, including any changes proposed by the Sub-Committee, at the next meeting of the SCoSS Board.

Following the February 2023 meeting of the Audit Sub-Committee and subsequently the SCoSS Board, six risks were identified and are reported upon in the risk register. These remain the risks contained in the risk register and are detailed in the table below.

Finance report

In 2023-24, SCoSS was delegated a budget of £0.45m by Ian Davidson as the Accountable Officer. This was based on SCoSS’s forecasted spending requirements that were projected and reviewed at the beginning of the year. At year end, SCoSS had spent £0.413m, a £0.037m underspend against the budget. This underspend was “re-absorbed” into the overall Scottish Government spend at year end. It is worth noting that staffing costs have, in previous years, tended to account for the vast majority of SCoSS expenditure. This remained the case in 2023-24 when staffing costs accounted for 93.9% of SCoSS expenditure. For a full breakdown of SCoSS expenditure in 2023-24, please refer to Section 5 – Financial Accounts.

Forecast underspends presented to the Board during the reporting period were broadly in line with the end-year position. For example, the SCoSS Board was advised in December 2023 that forecast spend in 2023-24 was £446,597 as opposed to the end year position of £413,180. The level of underspend reflected the impact of a reduction in staff costs arising from a reduction in the number of Secretariat staff from six to five members of staff in the last couple of months of 2023-24. In addition, in light of the challenging overall financial position, the Scottish Government sought collective action to reduce expenditure in the final quarter of 2023-24. Consequently, this had an impact on expenditure incurred in the final quarter of the financial year.

In terms of the variation in the pattern of spend between 2022-23 and 2023-24 were primarily a result of increased staff costs in 2023-24 following the increase in the number of Secretariat staff that in the latter half of 2022-23. These increased costs were due to the increased size of secretariat staffing complement being in place for the entirety of the financial year which was not the case in 2022-23. In addition, the impact of pay awards in 2023-24 also resulted in increased staff costs.

Non-staff cost expenditure increased by just over £6,300 as compared to expenditure in 2022-23. This was due primarily to ‘other expenditure’ costs increasing as result of the costs associated with holding engagement events to inform SCoSS scrutiny of draft regulations. In addition, there was an increase in costs relating to the IT systems that SCoSS utilises and in the fee for external audit. The travel and subsistence costs incurred in 2023-24 related to holding a SCoSS Board meeting in Dundee in April 2023. Lastly, there were no publication costs incurred in 2023-24 as a result of all SCoSS publications now being published solely on the Commission’s website.

SCoSS has been delegated a budget of £450K in 2024-25. Given the pay awards made in 2023-24 and 2024-25, staffing costs will increase in 2024-25. As of June 2024, forecast expenditure in 2024-25 is forecast to be £470K. The Audit Sub-Committee and Board are actively monitoring this position. As noted above, the Secretariat and Sponsor Unit will undertake a mid-year review of the financial position whilst the Secretariat and Scottish Government finance officials meet on a bi-monthly to monitor the budgetary position.

Projects

No projects were undertaken in 2023-24.

Ian Davidson
Accountable Officer (Deputy Director, Social Security Policy)

30 August 2024