Memorandum of understanding between HM Chief Inspector of Prosecution in Scotland, the Lord Advocate and the Scottish Government's Director, Justice

Financial provision

The expenditure of the IPS is met from relevant Scottish Government budgets approved by the Scottish Parliament.

Financial delegation

The financial delegations to the Chief Inspector are set out in Annex A. The Chief Inspector will review these limits regularly and propose amendments where these would assist the IPS in discharging its functions.

The Chief Inspector will be responsible for ensuring that relevant financial procedures are followed and may delegate functions in writing in accordance with the SG Scheme of Delegation.

Annual Report

The Annual Report will set out the main objectives, tasks and priorities of the IPS over a two to three year period. It will assess the external factors which influence its strategy and put forward its planned strategy, output and resource requirements for the period. 

Once agreed by the Lord Advocate the Annual Report will form the basis for judging the performance of the IPS.

Should policy or circumstances change significantly in the course of the year, the Lord Advocate or the Chief Inspector may propose revisions to the proposed programme, including changes to targets and financial resources. Any revisions will be subject to approval by the Lord Advocate after consultation with the Chief Inspector.

Internal Audit

The Scottish Government Internal Audit Division will be responsible for the internal audit of the IPS.

Risk Management

The Chief Inspector will ensure that a formal assessment of business risks is undertaken and is periodically reviewed in accordance with the Scottish Government's approach to risk management.