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
Budget Management
36. The Scottish Ministers are required to provide staff and resources to enable SCoSS to carry out its functions. A budget is provided for SCoSS. The Secretary of SCoSS will be responsible to the Board for managing the budget provided, in line with SG Finance policies and guidance including the Scottish Public Finance Manual and requirements for monitoring and reporting. The AO or their delegate(s) can provide advice as required.
37. If SCoSS identifies a need for increased resource from a future budget or spending review, a business case for additional funding should be submitted to the Sponsor Team for consideration as part of the budget setting process. If additional resources are needed in-year, or underspends become apparent, then the body should raise these as soon as possible with the AO and/or their delegate(s).
38. The SCoSS Secretariat has the following responsibilities with regard to financial management:
- (a) To review financial management information provided by SG Social Security Programme Finance on a monthly basis;
- (b) To provide assurance that expenditure on the cost centre is correct and categorised correctly;
- (c) To provide details to SG Social Security Programme Finance of any costs that need to be accrued and / or pre-paid;
- (d) To explain variances or changes in expenditure;
- (e) To provide an updated financial forecast to SG Social Security Programme Finance on a monthly basis within reporting deadlines;
- (f) To provide other standard or ad-hoc information as required by SG Social Security Programme Finance such as future year planning, capital / resource checks etc;
- (g) Overall responsibility for producing year-end accounts and liaising with Audit Scotland; and
- (h) To raise financial risks with Sponsor Unit and Finance as appropriate.
39. Scottish Government Social Security Programme Finance have the following responsibilities with regard to financial management in relation to SCoSS:
- (a) To provide monthly financial management information in the form of cost centre and budget holder packs which will be checked and quality assured by SG Social Security Programme Finance;
- (b) To provide payroll details to assist with reconciliation of finances;
- (c) To support the movement of expenditure and / or accruals and pre-payments as directed by SCoSS;
- (d) To identify any expenditure in the cost centre and investigate any finance issues associated with the cost centre;
- (e) To fulfil a role as a ‘critical friend’ to SCoSS, providing financial support and advice as well as challenging expenditure and assisting with financial forecasting and planning; and
- (f) To provide support to SCoSS in preparing year-end accounts and working with Audit Scotland to provide the financial tables required as well as supporting information and assurance within required timescales.