Find out more about our finances and current contracts.

Annual Accounts

Access our annual accounts using the links below.

Annual Audit Reports

Deloitte annual audit report on SPSO 2017-18 (PDF, 976KB)

Deloitte annual audit report on SPSO 2016-17 (PDF, 443KB)

Audit Scotland annual audit report on SPSO 2015-16 (PDF, 437KB)

Statements of Expenditure

From April 2011 the Ombudsman has new legal obligations to provide information on certain types of expenditure, and on how he/she has exercised his/her functions. Part 3 of the Public Services Reform (Scotland) Act 2010 sets out details of certain annual statements that the Ombudsman must publish. The Ombudsman will also publish quarterly expenditure statements on the categories of expenditure set out below.

After the end of each financial year (1 April - 31 March), the Ombudsman must publish statements for that year on:

  • expenditure on public relations, overseas travel, hospitality and entertainment, and external consultancy
  • details of any individual payments made that are over £25,000
  • numbers of staff who receive remuneration of over £150,000

View statements of expenditure:


Details of SPSO current contracts (PDF, 25KB)

Governance Risk and Finance Handbook (contains procurement policy)

Updated: December 2, 2018