Report Summary
This report provides members of the Scottish Police Authority with an overview of the Authority’s financial regulations including recommended updates.
To access the full document please open the PDF document above.
To view as accessible content please use the sections below. (Note that tables and some appendixes are not available as accessible content).
Meeting
The publication discussed was referenced in the meeting below
Meeting of the Scottish Police Authority - 19 February 2026
Date : 19 February 2026
Location : Clayton Hotel Glasgow, 298 Clyde St, Glasgow, G1 4NP
Implications detail
Equalities & Human Rights Financial
Health, Safety & Wellbeing
Legal
Workforce
Whilst there are implications from this papers there will also be broader implications when the financial rules are applied.
Financial - The application of these ‘financial rules’ has wide ranging financial implications on the Authority. Applying these rules ensures compliance with the delegations from Scottish Government and the Scottish Public Finance Manual (SPFM).
Workforce - These regulations set the roles and responsibilities of key persons within the Authority and all employees’ financial responsibilities.
Legal - The basis for delegation has been subject to discussions with agreement reached on the approach between SPA and PS legal teams. The regulations also set out the authorisation and delegated authority to settle ‘special payments’ as defined by SPFM. This would include any out of court settlement agreed.
