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About the Scottish Parliament

Scottish Commission for Public Audit (SCPA)

The Scottish Commission for Public Audit (SCPA) is made up of 5 Members of the Scottish Parliament. The SCPA is not a parliament committee.

The Commission is responsible for:

  • looking at Audit Scotland's proposals for the use of resources and spend, then reporting on them to the Parliament
  • appointing a qualified person to audit the accounts of Audit Scotland
  • presenting and publishing a copy of Audit Scotland’s accounts and the auditor's report on them
  • appointing 3 of the 5 members of Audit Scotland under terms and conditions agreed by the SCPA
  • appointing 1 of these 3 members to be the chair of Audit Scotland

It was set up under the Public Finance and Accountability (Scotland) Act 2000 (Section 12).


Written agreement between SCPA and Audit Scotland

Next meeting

 

Meeting details are not yet available. They will be published here in due course.

Get in touch

If you want to get in touch, you can contact the secretary, Sarah Robertson.

Address: The Scottish Parliament, Edinburgh, EH99 1SP

X (previously known as Twitter): @scotparl

Members

Members of the Scottish Commission for Public Audit

Current Members

Party: Scottish National Party

MSP for: Midlothian North and Musselburgh (Constituency)

Sharon Dowey

Deputy Chair

Party: Scottish Conservative and Unionist Party

MSP for: South Scotland (Region)

Party: Scottish Labour

MSP for: Edinburgh Southern (Constituency)

Party: Scottish Labour

MSP for: Central Scotland (Region)

Mark Ruskell

Member

Party: Scottish Green Party

MSP for: Mid Scotland and Fife (Region)

Work of the Scottish Commission for Public Audit

SCPA reports

Quality of Public Audit in Scotland

Accessibility

We aim to make sure all PDFs are fully accessible. However, when documents are sent to us by an external organisation this is not always possible. If you need this document provided in an alternative format, please contact the secretary of the SCPA. Further information can be found in our accessibility statement.

 

Audit Scotland Annual Report and Accounts

Audit Scotland Budget Proposals

Correspondence

National Fraud Initiative: Follow up from Auditor General for Scotland, January 2024

Correspondence to the Chair from Stephen Boyle, the Auditor General for Scotland and Professor Alan Alexander, Chair of Audit Scotland, 9 January 2024


Audit Scotland Budget Proposal 2024/25 Follow up information from Audit Scotland, December 2023

Correspondence to the Chair from Stephen Boyle, the Auditor General for Scotland and Professor Alan Alexander, Chair, Audit Scotland, 20 December 2023


Audit Scotland Budget Proposal 2024/25: Follow up by SCPA, December 2023

Correspondence from the Chair to Stephen Boyle, the Auditor General for Scotland, 13 December 2023


Audit Scotland Budget Proposal 2024/25

Correspondence to the Chair from Stephen Boyle, the Auditor General for Scotland, 29 November 2023


Audit Summary Report 2022/23

Correspondence to the Chair from Alexander Sloan, external auditors to Audit Scotland, 13 June 2023


Audit Scotland Budget Proposal 2023/24: Accounts Commission, December 2022

Correspondence to the Chair from Dr William Moyes, Chair, Accounts Commission, 20 December 2022


Audit Scotland Budget Proposal 2023/24: Audit Scotland, December 2022

Correspondence to the Chair from Stephen Boyle, Auditor General for Scotland and Prof Alan Alexander, Chair, Audit Scotland, 20 December 2022


Audit Scotland Budget Proposal 2023/24

Correspondence from the Chair to Stephen Boyle, the Auditor General for Scotland, 15 December 2022


Audit Scotland's Budget Proposal 2023/24

Letter to the Chair from Stephen Boyle, Auditor General for Scotland, 2 December 2022


Audit Scotland's Budget Proposal update

Letter to the Chair from Stephen Boyle, Auditor General for Scotland and Prof Alan Alexander, Chair, Audit Scotland, 4 February 2022


Audit Scotland's Budget Proposal 2022/ 23

Letter to Stephen Boyle, the Auditor General for Scotland from the Chair, 14 January 2022


Audit Scotland Spring Budget Revision 2021/22

Letter from Chair to Convener of Finance and Public Administration Committee, 14 January 2022


Audit Scotland's Spring Budget Revision 2020/21 and Budget Proposal 2022/23

Letter to Chair from the Auditor General for Scotland, 15 December 2021


Audit Scotland Management Contingency update

Letter to the Chair from the Auditor General for Scotland and Chair of Audit Scotland, 8 December 2021


Annual Reports and Accounts: Follow up Information

Letter to the Chair from Stephen Boyle, the Auditor General for Scotland, 4 October 2021


Annual Reports and Accounts

Letter from the Chair to the Auditor General for Scotland, 6 September 2021


Audit Scotland Budget 2021-22

Joint letter from the Chair of the Board and the Auditor General for Scotland to the Chair of the SCPA, 25 August 2021


Audit Scotlands Budget Proposal update 2021 22


Official Reports

Official Reports

Meeting date: Monday, December 11, 2023

Scottish Commission for Public Audit

Decision on Taking Business in Private, Audit Scotland Budget Proposal 2024-25

Meeting date: Wednesday, June 28, 2023

Scottish Commission for Public Audit

Decision on Taking Business in Private, Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts

Meeting date: Wednesday, December 14, 2022

Scottish Commission for Public Audit

Decision on Taking Business in Private, Audit Scotland Spring Budget Revision 2022-23, Audit Scotland Budget Proposal 2023-24

Meeting date: Wednesday, June 22, 2022

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: Wednesday, December 22, 2021

Scottish Commission for Public Audit

Decision on Taking Business in Private, Audit Scotland Spring Budget Revision 2021-22 Budget Adjustment, Audit Scotland Budget Proposal 2022-23

Meeting date: Wednesday, September 1, 2021

Scottish Commission for Public Audit

Interests, Chair, Deputy Chair, Decision on Taking Business in Private, Audit Scotland Annual Report and Accounts for the Year Ended 31 March 2021 and Auditor’s Report on the Accounts

Meeting date: Friday, January 15, 2021

Meeting of the Commission

Decision on Taking Business in Private, Spring Budget Revision 2020-21 (Budget Adjustment), Spring Budget Revision 2020-21 (International Accounting Standard 19: Pension Costs), Budget Proposal 2021-22

Meeting date: Monday, June 22, 2020

Meeting of the Commission

Interests, Decision on Taking Business in Private, Audit Scotland Annual Report and Accounts for the Year to 31 March 2020

Previous sessions

Previous session information is held on the archive website.

Session 5

Session 4

Session 3

Session 1 and 2