Finance and Governance


The Police Complaints Commissioner for Scotland is a non-departmental public body and is funded by the Justice Department of the Scottish Government. 


The Commissioner is an independent public official, appointed by Scottish Ministers. 

The Commissioner's functions include reviewing how complaints have been dealt with by police and relevant policing bodies operating in Scotland.  They also include a remit to drive up standards within police complaints handling across Scotland.  Applicants and policing bodies have a right to appeal the Commissioner's decisions, on a point of law, to the Court of Session. 

The Commissioner is answerable for how he uses the public money which he is provided with, in order to carry out these functions.  This section of the website explains how this works, and describes the arrangements that are in place to scrutinise the Commissioner's management of public resources.

Our funding


The Police Complaints Commissioner for Scotland is funded by Scottish Government. The Commissioner's annual approved budget for the financial year 1 April 2011 to 31 March 2012 is £930,000.

Click here to view our monthly budget statement (coming soon).

Contracts and procurement


Where specialist skills are required to carry out a project, the Commissioner may outsource this. If the value of the contract is £5000 and over, it will be subject to full competitive tendering.

The PCCS is currently producing a Procurement Manual, which will outline the PCCS procurement process. This document will be published here soon.

Current invitations to tender


We currently have no invitations to tender.

Click here to read the PCCS Management Statement and Financial Memorandum

The Commissioner's management of his function


The Police Complaints Commissioner is a public body, receiving public funding. 

The Director, as Accountable Officer, is responsible for the economy, efficiency and effectiveness with which he uses those resources.  See below for more information.

Relationship between Commissioner and Sponsor Department


The Commissioner and the Senior Management Team have regular contact with the Sponsor Department.  The role of the Sponsor Department includes reviewing progress against business plan objectives and budget monitoring against agreed limits with PCCS.  Additionally, they act as a conduit to inform the PCCS of relevant Scottish Government policies in a timely manner, advise on the interpretation of that policy; and issue specific guidance to the PCCS as necessary.

The Audit & Accountability Committee 


The AAC was established by the Commissioner to advise him on the arrangements he has in place for corporate governance, managing risk and auditing his financial and management performance.  It is made up of a number of professionals from other Scottish NDPB's and senior academics with a criminal justice background.  The committee meets at least four times per year, and provides their expertise on a voluntary basis.

Click here to see our Senior Management Team's Register of Interests

External Audit


The Auditor General for Scotland has appointed Audit Scotland to act as PCCS external auditors, as detailed under Section 21 of the Public Finance and Accountability (Scotland) Act 2000.  As external auditors, they conduct spot checks on key financial controls, give feedback based on a risk management model, assess for ongoing best value activities and verify the annual accounts.  They also use the findings of the Internal Audit function to inform and guide any additional areas of work.

Internal Audit


PCCS have appointed an external auditing firm (RSM Tenon) to fulfill the function of Internal Audit for PCCS.  A team of auditors undertake an annual planned programme of audits, as agreed with the Audit Committee.  They check compliance against procedures, as well as providing guidance on best practice for business improvements.  They report to the Audit Committee on a regular basis.

Managing the organisation 

The Commissioner has a senior management team responsible for the day to day operation of his office.

Meetings of the senior management team are minuted, and the minutes published.  There are also office policies and procedures which direct how the office is run.  These policies and procedures are currently being reviewed and will be published on the PCCS website shortly. 

Financial performance 

The Director, as Accountable Officer, is responsible for signing the accounts, ensuring the regularity of finances, and that resources are used economically, efficiently and effectively.  PCCS publishes information regularly on business performance and expenditure.