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

35. The Scottish Ministers are required to provide staff and resources to enable SCoSS to carry out its functions. A budget is provided for SCoSS, but formally held and accounted for by SG. 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 Portfolio AO or their delegate(s) can provide advice as required.

36. 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 Portfolio AO and/or their delegate(s).

37. Each year the Sponsor Team will send the Board a Budget Allocation and Monitoring letter, notifying SCoSS of the budget provision, any related matters and details of the budget monitoring information required. SCoSS will comply with the format and timing of the monitoring information requested and with any requests for further information.

38. SCoSS’s specific delegated financial authorities – as agreed in consultation between the Board and the Scottish Ministers – are set out in Annexe A. The Board will obtain the prior written approval from sponsors and SG Finance before entering into any undertaking to incur any expenditure that falls outside these delegations, and before incurring expenditure for any purpose that is or might be considered novel, contentious or repercussive or which has or could have significant future cost implications.