Freedom of Information (FOI)
Class 4: What we spend and how
Information about our strategy for, and management of, financial resources.
- Financial statements, including annual accounts
- Financial statements, required by statute
- Financial policies and procedures for budget allocation
- Budget allocation to key policy / function / service areas
- Purchasing plans and capital funding plans
- Financial administration manual / internal financial regulations
- Expenses policy
- Senior staff / board member expenses at category level (provided on request)
- Board member remuneration other than expenses
- Pay and grading structure
Customer Services Contacts
- Opening Hours: Mon, Tues, Thurs, Fri 8.30-16.00 Wed: 10.00-16.00
- Edinburgh Tel: 0845 607 0161
- Edinburgh Fax: 0131 200 3932
- Glasgow Tel: 0845 607 0164
- Glasgow Fax: 0141 306 1721
- Email: customer.services@ros.gov.uk


