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
Report detail
Background
Authority staff undertake an annual review of the corporate governance framework. As part of this process, we review and consider if any changes are required to the financial regulations.
Staff have also worked with Scottish Government (SG) Justice colleagues to review the delegations provided from SG to the Authority.
Further detail
Changes to the financial regulations have been proposed arising from:
a. SG review of delegated limits to the Authority; and
b. updates identified from colleagues within the service.
The delegated limits provided to the Authority have not changed in several years. A review was undertaken by the SG Sponsorship Team of the delegation levels. Increases to delegations have been agreed by SG “on the basis of improvement in financial leadership, governance, management and capability within the SPA and Police Scotland”.
Other changes have been proposed within the service which primarily aim to add clarity and ensure efficient governance.
The effect of implementing changes have been incorporated into the financial regulations with a full updated version included at appendix A.
Resources Committee were provided with more detail of all changes. These were considered and the Committee has recommended the changes to the Authority for approval. In line with the SG review, all changes will be effective from 1 April 2026.
