The 2002 SPSO Act  provides for the Scottish Parliamentary Corporate Body (SPCB - also referred to as the Parliamentary corporation) to pay the salary and expenses of the Ombudsman and any expenses incurred in the exercise of the Ombudsman’s function. 

The Ombudsman provides an estimate for funding for the next financial year to the SPCB, within a prescribed template. The SPCB is required to provide a provisional expenditure plan to the Parliament’s Finance Committee and the Scottish Government by 1 March each year and in the first week of November each year puts forward a further expenditure plan reflecting any changes. The Finance Committee will consider the SPCB’s provisional expenditure plans and produce a report for Parliament, which can be debated. The SPCB’s final expenditure proposals (including the Ombudsman’s budget) will then appear in the annual Budget Bill which will be voted upon by the Parliament.