Explanatory Notes

Background to the Act and Summary

Finance Committee inquiry

11.In March 2006, the Finance Committee launched an inquiry into accountability and governance in relation to the independent, regulatory and investigatory bodies. The initial locus of interest was specifically the officeholders and bodies supported by the Parliamentary corporation. The Committee also considered budget arrangements for the Auditor General. The inquiry was prompted by concerns around increasing costs, perceived shortcomings of budgetary accountability and lack of governance arrangements.

12.Following its inquiry, the Committee reported in September 2006.(2) Its recommendations related to:

• the independence and financial accountability of officeholders;

• alternative accountability and governance models;

• the Scottish Commission for Public Audit’s scrutiny of the Auditor General and Audit Scotland; and

• future criteria for establishment of additional commissioners and Ombudsmen and Scottish Executive bodies.

13.The report was debated and approved by the Parliament in December 2006.