The Mental Welfare Commission for Scotland is an independent organisation with a range of duties under mental health and incapacity law. It enquires into cases of alleged ill treatment or deficiency of care or treatment, with investigations that include visits to alleged victims in hospitals and community settings. The commission are accountable to the Scottish Government Health and Social Care Directorates for their statutory duties and how they spend public money. As such it is required to follow NHS accounting rules and meet NHS financial targets.