Framework document between the Scottish Government and the Scottish Commission on Social Security

Framework document between the Scottish Commission on Social Security (SCoSS) and the Scottish Government, setting out the broad framework within which SCoSS operates.

Updated June 2024.

Annual Report and Accounts

41. SCoSS will publish an annual report of its activities together with its audited accounts after the end of each financial year. The annual report and accounts will cover the activities of any corporate, subsidiary or joint ventures under the control of SCoSS. It will comply with the Government Financial Reporting Manual (FReM) and outline the NDPB’s main activities and performance against agreed objectives and targets for the previous financial year. It is the responsibility of the Accountable Officer to sign the accounts.

42. The accounts will be prepared in accordance with relevant statutes and the specific accounts direction and other relevant guidance issued by the Scottish Ministers. Any financial objectives or targets set by the Scottish Ministers should be reported on in the accounts and will therefore be within the scope of the audit.

43. The SG Sponsor Team should receive a copy of the annual report for comment, and a copy of the draft accounts for information. SCoSS is responsible for the publication of the annual report and accounts after they have been laid by the Scottish Ministers. Whilst the statutory deadline for laying and publishing accounts audited by the Auditor General for Scotland (AGS) is 31 December after the end of the relevant financial year, the Scottish Ministers expect that accounts will be laid before the Scottish Parliament and published as early as possible.

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