Finance and Governance


The Police Investigations & Review Commissioner (PIRC) is a non-departmental public body and is funded by the Justice Department of the Scottish Government. The Commissioner is appointed by Scottish Ministers.

The Commissioner's functions include undertaking investigations into the most serious incidents involving the police and reviewing the way complaints by the public have been dealt with by police bodies operating in Scotland. They also include a remit to drive up standards within police complaints handling across Scotland.

PIRC funding
The PIRC is funded by the Scottish Government. The Commissioner's annual approved budget for the financial year 1 April 2014 to 31 March 2015 is £2.731m. 

The Commissioner is answerable for how the public money provided is used to carry out the PIRC's functions. This section explains how this works and describes the arrangements that are in place to scrutinise the Commissioner's management of public resources. 

The Director of Corporate Services is the designated Accountable Officer and is responsible for signing the accounts, ensuring the regularity of finances, and that resources are used economically, efficiently and effectively. The PIRC publishes information regularly on business performance and expenditure, click here to view the latest monthly expenditure reports

The Commissioner's Senior Management Team
The Commissioner has a senior management team responsible for the day to day operation of her office. 

Meetings of the Senior Management Team are recorded, and a record of the meetings is published on our website. 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 website in the coming months. 

View the Senior Management Team's Register of Interests
View our previous register of interests

The Senior Management Team's Register of Hospitality and Gifts is currently being updated and will appear here shortly.

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

View the Governance and Accountability Framework document drawn up by the Scottish Government in consultation with the PIRC. 

Audit & Accountability Committee
The Audit & Accountability Committee advises on the arrangements in place for corporate governance, managing risk and auditing of the 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. 

External Audit
The Auditor General for Scotland has appointed Audit Scotland to act as PIRC 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
The PIRC has appointed an external auditing firm (RSM Tenon) to fulfill the function of Internal Audit for the PIRC. 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. 

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. 

PIRC conduct procurement practices in compliance with the PIRC Procurement Manual and the Scottish Public Finance Manual (SPFM).

Current invitations to tender
There are currently no invitations to tender.