Annual Report and Accounts for year ended 2024-25

I am pleased to present my first annual report and accounts as Chair of the Scottish Commission on Social Security (SCoSS) for 2024-25 and the Commission’s sixth annual report and accounts since the establishment of the Commission in 2019.

Since taking up the position of Chair, in August 2024, it has been clear that the focus of the Commission is beginning to shift from scrutiny of the initial devolution of social security benefits to consideration of draft regulations that seek to amend existing devolved benefits. This has a subsequent impact of the depth and extent of our scrutiny workload with reports often within restricted timescales. We anticipate that this change in focus will continue in 2025-26 as the initial devolution of benefits approaches its conclusion.

The 2024-25 financial year marked a number of significant milestones in the development of the Commission. Firstly, the Charter Sub-Committee which met for the first time in April 2024 published our first report under our duty to, from time to time, consider whether the expectations in the social security charter are being met. We considered the experiences of people with communication needs interacting with the devolved social security system, and our report represents not only the culmination of an extensive period of scrutiny work but also a positive milestone in the development of our scrutiny work.

Secondly, the conclusion of the parliamentary passage of the Social Security (Amendment) (Scotland) Act 2025 will result in significant, welcome changes to the governance of the Commission. The 2025 Act provides for an extension to the Commission’s remit and for the removal of the Commission’s ‘body corporate’ status and the requirement for external audit of the Commission’s annual report and accounts. We expect that regulations will come into force in 2025-26 that will commence these provisions. Once the regulations have come into force, we intend to review our governance arrangements. Accordingly, it is our expectation this annual report and accounts will be the last occasion when the Commission is subject to external audit. On behalf of SCoSS, I thank colleagues in Audit Scotland for the exceptional work they have undertaken in delivering the external audit requirement.

We are able to undertake effective scrutiny thanks to the expertise of our members and the engagement of stakeholders with our scrutiny work. Our annual report and accounts for 2024-25 demonstrate that SCoSS is utilising the public monies we are allocated in an effective and responsible manner that is achieving best value and bringing about positive change for those who receive social security assistance. The SCoSS Board has reviewed this report and is satisfied that it provides an accurate account of its work and finances in 2024-25.

Ed Pybus, Chair, Scottish Commission on Social Security