1st Report, 2008 (Session 3)

Report on Subordinate Legislation

Remit and membership

Remit:

The remit of the Audit Committee is to consider and report on-

(a) any accounts laid before the Parliament;

(b) any report laid before or made to the Parliament by the Auditor General for Scotland; and

(c) any other document laid before the Parliament concerning financial control, accounting and auditing in relation to public expenditure.

(Standing Orders of the Scottish Parliament, Rule 6.7)

Membership:
Claire Baker
Willie Coffey
George Foulkes
Murdo Fraser (Deputy Convener)
Hugh Henry (Convener)
Jim Hume
Stuart McMillan
Andrew Welsh

Committee Clerking Team:

Clerk to the Committee
Tracey Reilly

Senior Assistant Clerk
Joanna Hardy

Assistant Clerk
Rebecca Lamb

Committee Assistant
Katie Packer

Report on Subordinate Legislation

The Committee reports to the Parliament as follows—

1. The draft Companies Act 2006 (Scottish public sector companies to be audited by the Auditor General for Scotland) Order 2008 was laid on 13 February 2008 and is subject to the affirmative procedure.

2. At its 6th meeting on 26 March 2008 the Audit Committee considered the instrument and took evidence from John Swinney MSP (Cabinet Secretary for Finance and Sustainable Growth) and Richard Dennis, Deputy Director of Finance, Scottish Government. The Committee also considered the Subordinate Legislation Committee’s 9th Report 2008 which drew the attention of the Audit Committee to the instrument. The Subordinate Legislation Committee raised a number of questions in relation to the instrument and was satisfied with the explanation provided by the Scottish Government.

3. John Swinney MSP (Cabinet Secretary for Finance and Sustainable Growth) moved motion—

S3M-1391 Jim Mather: Draft Companies Act 2006 (Scottish Public Sector Companies to be Audited by the Auditor General for Scotland) Order 2008— That the Audit Committee recommends that thedraft Companies Act 2006 (Scottish public sector companies to be audited by the Auditor General for Scotland) Order 2008 be approved.