The Scottish Commission for Public Audit is not formally a parliamentary committee. The Commission 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 to:
(a) examine Audit Scotland's proposals for the use of resources and expenditure and report on them to the Parliament;
(b) appoint a qualified person to audit the accounts of Audit Scotland;
(c) lay before the Parliament and publish a copy of Audit Scotland’s accounts and the auditor's report on them;
(d) appoint three of the five members of Audit Scotland’s board on such terms and conditions as the SCPA determines;
(e) appoint one of these three members as chair of Audit Scotland’s board.
Audit Scotland's Budget Proposal 2014/15
Audit Scotland's Autumn Budget Revision 2013/14
Audit Scotland's Annual Report and Accounts 2012/13