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
External audit
44. The AGS audits, or appoints auditors to audit, SCoSS’s annual accounts and passes them to the Scottish Ministers who then lay them before the Scottish Parliament, together with the auditor’s report and any report prepared by the AGS. The AGS, or examiners appointed by the AGS, may also carry out examinations into the economy, efficiency and effectiveness with which the body has used its resources in discharging its functions and/or carry out examinations into the arrangements made by SCoSS to secure Best Value.
45. The AGS, or the AGS’s appointed auditors or examiners, have a statutory right of access to documents and information held by relevant persons, including any contractors to or recipients of grants from SCoSS. SCoSS will ensure that this right of access to documents and information is made clear in the terms of any contracts issued or conditions of any grants awarded and will also use its best endeavours to secure access to any other information or documents required which are held by other bodies.