Internal Audit Final Report January 2024
Internal Audit: GDPR
Internal Audit Final Report March 2025
Internal Audit: Corporate Governance
Internal Audit Final Report February 2024
Internal Audit: Procurement March 2025
Internal Audit Final Report March 2025
Accountant Tender – Accountant Services 2025 – Invitation to Tender
This document is an Invitation to Tender (ITT) for accountant services, issued by the Scottish Public Services Ombudsman (SPSO). As part of this procurement, the Children and Young People’s Commissioner Scotland (CYPCS) is included, requiring year-end accountancy support to ensure financial transparency and compliance with public finance regulations.

Officeholders Finance Manual
This Manual sets out a framework within which the Commissioner, as the accountable officer, and the SPCB, as the funding body, are required to operate to ensure that appropriate funding is available for the Commissioner to undertake his statutory functions.

Budgeting process agreement between the SPCB, the Finance and Public Administration Committee and the Commissioner for Children and Young People in Scotland
The purpose of this Memorandum is to set out an understanding between the Scottish Parliament Corporate Body (SPCB), the Finance and Public Administration Committee of the Scottish Parliament and the Commissioner for Children and Young People in Scotland (the “Commissioner”) in relation to administrative arrangements to be observed in connection with the annual budgeting process.