Because the Commissioner is funded by public money, it’s important that their accounts are checked over – or audited – and that as a member of the public you have access to these audited accounts.

Like all public bodies, the Commissioner publishes an annual statement of expenditure each year as well as accounts. This says how much money’s been spent on:

• public relations
• overseas travel
• hospitality and entertainment
• external consultancy.

Our accounts are checked by:

The Auditor General for Scotland

The Commissioner must send their accounts to this person every year. Their office will inspect the accounts.

The Scottish Parliament

The Commissioner receives their approved budget on a monthly basis from the SPCB.

The Advisory Audit Board

The Advisory Audit Board (AAB) advise the Commissioner on, and review, the system of internal control and the arrangements in place for corporate governance, managing risk and auditing financial and management performance. The AAB will provide assurance through a process of constructive challenge.