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 on such terms and conditions as the SCPA determines
(e) appoint one of these three members to preside at meetings of Audit Scotland.
Audit Scotland's Annual Report and Accounts 2013/14
Audit Scotland's Budget Proposal 2014/15
Audit Scotland's Autumn Budget Revision 2013/14