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The Scottish Commission for Public Audit was established under Section 12 of the Public Finance and Accountability (Scotland) Act 2000 and is made up of 5 MSPs.
The main areas of responsibility of the Commission are:
(a) to examine Audit Scotland's proposals for the use of resources and expenditure and report on them to the Parliament;
(b) to appoint a qualified person to audit the accounts of Audit
(c) to lay before the Parliament and publish a copy of Audit Scotland’s accounts and the auditor's report on them.
On dissolution the previous convener of the Audit Committee continues to hold office as a member of the Commission until a new convener of the Audit Committee is appointed following the general election.
Session 2 members of the Commission were Margaret Jamieson (Convener), Cathy Peattie, Mr Andrew Welsh, Mr Brian Monteith (ex officio, as Convener of the Audit Committee) and Margaret Smith.
For membership of the Commission during Session 1 of the Scottish Parliament, see ‘SCPA 1st Report 2003, Report on the Functions of the Commission’.
The Commission expects to meet 4 or 5 times a year. It is responsible for determining its own procedures. Meetings are held in public and the transcripts of meetings are published as annexes to the reports of the Commission. Commission agendas, papers and minutes of meetings are also published:
The budgeting process agreement between the Scottish Commission for Public Audit and the Finance Committee
Protocol between the Scottish Commission for Public Audit and Audit Scotland
Reports of the SCPA
In accordance with Section 11 of the Public Finance and Accountability (Scotland) Act, the SCPA examines and reports to the Parliament on Audit Scotland's proposed use of resources and expenditure for each financial year.
17 November Audit Scotland 3Es Review 2005-05 Fees and Charges, Haines Watts Report to the Scottish Commission for Public Audit – Examination Under Section 25(4) of the Public Finance and Accountability (Scotland) Act (SP Paper 675)
31 January 2007 Response from Audit Scotland to the 1st Report 2006
10 November 1st Report, 2005 Audit Scotland’s Expenditure Proposals 2006-2007
Reports 2003Reports 2002 Reports 2001 Reports 2000
Audit Scotland's Accounts and the Auditor's Report
Audit Scotland's annual accounts for previous financial years are provided below. The accounts also contain the independent auditors’ report on them. (All files pdf.)
To contact the Commission, email: email@example.comAudit Scotland
Audit Scotland provides such assistance and support as the Auditor General and the Accounts Commission require in the exercise of their respective functions.