The body also has a role in reviewing decisions made regarding applications to the Scottish Welfare Fund. The Ombudsman is funded by the Scottish Parliament Corporate Body, although it functions independently of the SPCB. sets out the SPSO’s The Scottish Public Services Ombudsman Act 2002 powers and duties which cover three distinct areas of statutory functions: • The final stage for complaints about most devolved public services in Scotland including councils, the health service, prisons, water and sewerage providers, Scottish Government, universities and colleges; • Specific powers and responsibilities to publish complaints handling procedures, and monitor and support best practice in complaints handling; • Independent Review Service for the Scottish Welfare Fund (SWF) with the power to overturn and substitute decisions made by councils on Community Care and Crisis Grant applications.