Find out more about our finances and current contracts.
- SPSO annual accounts 2023-24
- SPSO annual accounts 2022-23
- SPSO annual accounts 2021-22
- SPSO annual accounts 2020-21
- SPSO annual accounts 2019-20 (PDF, 1.07MB)
- SPSO annual accounts 2018-19 (PDF, 2.48MB)
- SPSO annual accounts 2017-18 (PDF, 2.7MB)
- SPSO annual accounts 2016-17 (PDF, 2.5MB)
- SPSO annual accounts 2015-16 (PDF, 2.8MB)
- SPSO annual accounts 2014-15 (PDF, 1.1MB)
- SPSO annual accounts 2013-14 (PDF 2.6MB)
- SPSO annual accounts 2012-13 (PDF 2.8MB)
- SPSO annual accounts 2011-12 (PDF 1.2MB)
- SPSO annual accounts 2010-11 (PDF 220KB)
- SPSO annual accounts 2009-10 (PDF 277KB)
- SPSO annual accounts 2008-09 (PDF 364KB)
- SPSO annual accounts 2007-08 (PDF 220KB)
- SPSO annual accounts 2006-07 (PDF 200KB)
- SPSO annual accounts 2005-06 (PDF 205KB)
- SPSO annual accounts 2004-05 (PDF 206KB)
- SPSO annual accounts 2003-04 (PDF 80KB)
- Audit Scotland annual audit report on SPSO 2023-24 (PDF, 254KB)
- Audit Scotland annual audit report on SPSO 2022-23 (PDF, 273KB)
- Deloitte annual audit report on SPSO 2021-22 (PDF, 1.1MB)
- Deloitte annual audit report on SPSO 2020-21 (PDF, 1.4MB)
- Deloitte annual audit report on SPSO 2019-20 (PDF, 953KB)
- Deloitte annual audit report on SPSO 2018-19 (PDF, 840KB)
- 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)
- 2013-14 (PDF 245KB)
- 2012-13 (PDF 188KB)
- 2011-12 (PDF 309KB)
- 2010-11 (PDF 200KB)
- 2009-10 (PDF 157KB)
- 2008-09 (PDF 146KB)
- 2007-08 (PDF 138KB)
- 2006-07 (PDF 76KB)
- 2005-06 (PDF 118KB)
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.
After the end of each financial year (1 April - 31 March), the Ombudsman must publish statements for that year on:
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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:
- Statement of expenditure 2023-24 (PDF, 102KB)
- Statement of expenditure 2022-23 (PDF, 120KB)
- Statement of expenditure 2021-22 (PDF, 121KB)
- Statement of expenditure 2020-21 (PDF, 164KB)
- Statement of expenditure 2019-20 (PDF, 164KB)
- Statement of expenditure 2018-19 (PDF, 298KB)
- Statement of expenditure 2017-18 (PDF, 146KB)
- Statement of expenditure 2016-17 (PDF, 195KB)
- Statement of expenditure 2015-16 (PDF, 192 KB)
- Statement of expenditure 2014-15 (PDF, 193KB)
- Statement of expenditure 2013-14 (PDF 189KB)
- Statement of expenditure 2012-13 (PDF 177KB)
- Statement of expenditure 2011-12 (PDF 77KB)
- Statement of expenditure 2010-11 (PDF 37KB)
Contracts