The Scottish Public Services Ombudsman (SPSO) is a free and independent complaints handling service for people who have an unresolved complaint about a public service in Scotland. Organisations the SPSO can take complaints about include councils, the NHS, housing associations, prisons, most water providers, colleges and universities, the Scottish Government, Scottish Parliament and most Scottish public authorities. The SPSO also looks at reviews of decisions for te Scottish Welfare Fund (SWF) and in 2021 will become Independent National Whistleblowing Officer. The SPSO also has a statutory role in improving complaints handling in public services. Its Complaints Standards Authority (CSA) has developed simplified and standardised complaints procedures across most areas of the public sector. The CSA also provides support through guidance and training and shares good practice across and within sectors. The SPSO is accountable to the Scottish Parliament.