Background to the Act and Summary

Audit Scotland report 2006

9.Following consideration by the Finance Committee of the 2006-07 public spending budget process and its concerns about rising costs, the Parliamentary corporation requested that Audit Scotland undertake a review of the opportunities for commissioners and the SPSO to share services, including the associated issue of office location. Audit Scotland also reviewed the processes for scrutinising the budgets of the SPSO and commissioners, including an examination of the then existing lines of accountability and how this worked in practice.

10.Audit Scotland made a number of recommendations in its report(1) including: