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
Purpose
8. SCoSS was established under Section 21 of the Social Security (Scotland) Act 2018 (hereafter ‘the Act’) on 21 January 2019. The primary purpose of SCoSS is to provide scrutiny of the Scottish social security system (including benefit regulations). It was therefore established as an independent advisory Non-Departmental Public Body (hereafter ‘NDPB’).
9. Section 22 of the Act details SCoSS’s statutory functions as follows—
- to scrutinise legislative proposals in accordance with section 97 of the Act;
- to prepare and submit to the Scottish Ministers a report on any matter, relevant to social security, that the Ministers request SCoSS to report on;
- to prepare and submit to the Scottish Parliament a report on any matter, relevant to social security, that SCoSS is requested to report on by the Parliament after the Parliament has resolved that the request should be made;
- to prepare and submit to the Ministers and the Parliament, from time to time, a report containing an assessment of the extent to which any or all of the expectations set out in the Scottish Social Security Charter are being fulfilled, and recommendations for improvement where the assessment is that those expectations are not being fulfilled; and
- any functions the Ministers confer on the Commission by regulations.
10. Section 22(2) of the Act provides that SCoSS when performing any functions under that section may have regard to any relevant human rights instruments. In addition, Section 97(6) of the Act requires that SCoSS must have regard to the Scottish social security principles and any relevant human rights instruments when reporting on draft regulations.