NO-ONE bats an eyelid if a politician takes gifts to foreign leaders, but the action is certain to raise a quizzical eyebrow when the recipient isn't a prime minister or a president but a cute corgi in a tartan dog collar.

Buried among the latest financial disclosure statements of California governor Jerry Brown is a listing for a gift for the "First Dog" which was bestowed by First Minister Alex Salmond.

The canine in question is Sutter Brown, a Welsh corgi who has a dedicated following of fans on social media and has even been drafted by his owner – a veteran Democratic politician – to help on the campaign trail. Two years ago he was officially unveiled as "First Dog of California".

Now it has emerged that Salmond, a known dog lover, presented the corgi with an offering when he met Brown – and Sutter – during a trip to California last year to attend the premiere of the film Brave.

A spokesman for Brown's office confirmed: "Sutter was the recipient of a very smart tartan dog collar. He'll no doubt be wearing it to his next ceilidh."

It is listed among 25 gifts declared in Brown's financial disclosure statements, ranging from dinners and White House cufflinks to a bottle of tequila and tickets to a Los Angeles Lakers basketball game.

The newly published records note Salmond was the source of "gifts for the First Dog" and a bottle of whisky for Brown. The total value of the gifts was $156, or £102.

The unusual gift was remarked upon by commentators in the US. In the Los Angeles Times, Patt Morrison wrote: "Somebody must think the way to a governor's heart is through his ... dog?

"Sutter Brown, California's first canine, got unspecified gifts from Scotland's First Minister, Alex Salmond, and I'd love to know what they were – haggis jerky? Smoked salmon treats?"

He went on to note that as a boy, Salmond had a cairn terrier named Shadow, adding: "Maybe if Sutter had been a cairn or a Scottish deerhound and not a Welsh corgi, Salmond would have been even more generous."

Sutter, who accompanies California's first couple to work every day, has his own Facebook page, an official page on the governor's website and about 5000 followers on "his" Twitter account.

Commentators have noted that the dog has boosted the image of his owner, who served as governor of California between 1975 and 1983 before clawing his way back from political obscurity to be re-elected as governor in 2011.

Last year, Sutter hit the campaign trail for Prop 30, a $6 billion package drafted by Brown that aims to fund education by increasing taxes on the wealthiest citizens in the state and California's sales tax. It was successfully passed.

Even his master's political rivals are said to have warmed to the canine, with Senate Republican leader Bob Dutton remarking: "Sutter and I have developed a relationship. I met him down at the governor's conference room. As we got to talking, I noticed there was a fur ball under my seat. I think he was looking at me to be a protector of the taxpayers' dollars."

It seems that Salmond, who has spoken of Shadow's "loyal affection" and bravery, has also fallen for Sutter's canine charms.

A Scottish Government spokesman said: "The First Minister is a dog lover and on his trip to California last year he didn't want Sutter, the Governor's well-known companion, to feel left out as gifts were exchanged."