Remit

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
Scotland;

(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’.

Procedures

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:

Protocols

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

Legacy paper

Session 2 legacy paper

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.

Reports 2006

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)

9 November 1st Report, 2006 Audit Scotland’s Expenditure Proposals 2007-2008

31 January 2007 Response from Audit Scotland to the 1st Report 2006

Reports 2005

10 November 1st Report, 2005 Audit Scotland’s Expenditure Proposals 2006-2007
18 May Mazars report to the Scottish Commission for Public Audit - Examination under Section 25 (4) of the Public Finance and Accountability (Scotland) Act (SP Paper 362). Laid on 25 May 23 2005

Reports 2004

Scottish Commission for Public Audit; 1st Report 2004: Audit Scotland’s Expenditure Proposals 2005-2006

Reports 2003

Scottish Commission for Public Audit: 1st Report, 2003 (Session 2): Audit Scotland’s Budget 2004-2005

Scottish Commission for Public Audit: 1st Report 2003: Report on the Functions of the Commission

Scottish Commission for Public Audit: 1st Report 2002: Audit Scotland Budget 2003-2004

1st Report 2001: Audit Scotland Budget 2002-2003

2nd Report 2000: Audit Scotland Budget 2001-2002

1st Report 2000: Audit Scotland Budget 2000-2001

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.)

Audit Scotland Annual Accounts 2005-2006 (470KB pdf posted 15.09.06)

Audit Scotland Annual Accounts 2004-2005

Audit Scotland Annual Accounts 2003-2004

Audit Scotland Annual Report and Accounts 2002-2003

Audit Scotland Annual Report and Accounts 2001-2002

Audit Scotland Annual Report and Accounts 2000-2001

Contact

To contact the Commission, email: scpa@scottish.parliament.uk

Audit Scotland provides such assistance and support as the Auditor General and the Accounts Commission require in the exercise of their respective functions.