Class 4: What we spend and how we spend it

Information about our strategy for – and management of – financial resources, in sufficient detail to explain how we plan to spend public money and what has actually been spent.

The information we publish under this class

Budget and Expenditure

Annual Accounts

The Commissioner must send a copy of the annual accounts to the Auditor General for Scotland for inspection. The public must also be able to see the audited accounts. The accounts show how much has been spent by the Commissioner's office from each year's budget.

Download our Annual Accounts for 2017-2018

Annual statement of expenditure

After the end of the financial year, the Commissioner publishes information on how much money has been spent on public relations, overseas travel, hospitality and entertainment and external consultancy. The Public Services Reform (Scotland) Act 2010 sets out what must be published.

Commissioner's expenses

These are shown in the monthly budget and expenditure statement.

Monthly budget and expenditure statement

The Commissioner reports on how much money has been spent to the Scottish Parliament Corporate Body (SPCB) every month.


Financial Accountability

Advisory Audit Board

Information about the Advisory Audit Board, which supports the Commissioner in his role as Accountable Officer.

Annual Audit Reports

These reports are prepared for the Commissioner and the Auditor General for Scotland.

Financial accountability

Find out about the Commissioner's duties as Accountable Officer, and how the budget is set and agreed.

Financial Memorandum (PDF)

Shows the way the Commissioner, as Accountable Officer, and the Scottish Parliamentary Corporate Body (SPCB) must work together to make sure there is enough money for the Commissioner to do his job.

Contracts and Procurement

Invitations to tender

The Commissioner will make people aware of tenders and contracts on this website. 

Procurement policy

Information about the Commissioner's procurement policy, including the payment of suppliers and contract performance management.

Register of contracts

Current Contracts (PDF)

Current Contracts (CSV)

Please contact the Commissioner's office if you require further information about a contract.