Report Summary
This report provides members of the Scottish Police Authority with an overview of the Authority’s financial regulations including recommended updates.
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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
Strategic Alignment
Strategic alignment to strategic police plan and other key enabling strategies: Strategic Police Plan – SO5 – Policing is sustainable, adaptable and prepared for future challenges. SPA Corporate Strategy – SO3 – Resourcing requirements are based on evidence, need and best value.
The financial regulations are key to the efficient functioning of policing as well as ensuring compliance with Government financial rules and good governance practices.
The annual review of the financial regulations delivers on a milestone within the SPA Corporate Strategy.
Alignment to risk register and risk appetite: SR03/04 – SPA accountability for PS / Forensics, SR05 – SPA financial, SR06 – SPA governance
The financial regulations are key to ensuring robust as well as efficient oversight of all areas of policing by the Authority. The regulations set the financial rules of the Authority as well as providing levels of delegation or pre-approval to areas of policing.
The annual review is a key step to test that the rules are operating as expected. Whilst this does not further reduce risk, it is a key control that ensure the probability of these risk does not increase.
Prior governance: Approved by Chief Executive (8 January 2026). Recommend by Resources Committee (17 February 2026)
The proposals have been approved within SPA Resources team and the Authority’s Chief Executive prior to Resources Committee.
The Resources Committee was provided with further detail on all the changes. These were considered by the Committee which recommended the proposed changes to the Authority for approval.
Stakeholder engagement
Stakeholder engagement Extensive engagement with SG, SPA corporate and Police Scotland including finance, quality assurance, estates and legal.
There has been ongoing engagement between policing and SG justice colleagues to review the financial delegation from SG to the Authority. SG has reflected on the financial maturity of the service and level of risks when agreeing to increase the level of delegation to the Authority.
For other changes within the discretion of the Authority, SPA corporate and Police Scotland staff consider any issues arising throughout the year and take the opportunity during the annual review to discuss revisions to the regulations.
The changes proposed have been discussed with the relevant business areas and considered by both PS and SPA legal teams.
