The Dundee-based body responsible for overseeing more than 23,000 charities has warned more budget cuts could impact on its work.
OSCR, the Office of the Scottish Charity Regulator, has already seen its funding cut by 16% over the past three years to £3 million.
It spends £2 million a year on staff costs and is hoping to invest in more digital services for charities.
But in its new three-year corporate plan OSCR, which is based in Riverside Drive, said it did not know how much money it would have in the second and third years.
The timing of the government’s comprehensive spending review and its own corporate planning process meant it had a provisional financial allocation only for the first year of the corporate plan period.
“As a consequence, we may need to review the work programme during 2014-15,” it said.
OSCR keeps the official register of charities and ensures all charities complete annual returns on their finances and meet the rules necessary to maintain charitable status.
It said it wanted to be a “light-touch, progressive regulator” supporting and encouraging charity trustees.
Its new targets include making it easier for the public to get information about charities, increasing the number of charities that send in their accounts on time and cutting the number of charities members of the public complain about.