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.
Contents
- Document Cover
- Introduction
- Purpose
- Governance and Accountability
- Relationship between Scottish Government and SCoSS
- Planning and Reporting
- Budget Management
- Audit
- Annual Report and Accounts
- External audit
- Internal Audit
- Budget management and delegated authority
- Governance and Risk
- Specific Financial Provisions
- Annexe A – Specific Delegated Financial Authorities
Audit
40. Schedule One of the Act requires SCoSS to submit a statement of accounts to the Auditor General for Scotland. Therefore, SCoSS is currently subject to external audit by Audit Scotland. Accordingly, SCoSS is required to comply with the requirements of external audit and has established an Audit Sub-Committee to manage this process.