While this may be the case, the experience of the Committee is that many of the section 22 reports it has considered in this session of Parliament have 1 been on smaller public bodies and often two successive section 22 reports have been necessary due to the issues that have been uncovered during the annual audit process. 1 Bòrd na Gàidhlig, The Crofting Commission, Scottish Canals, Commissioner for Ethical Standards in Public Life, National Records of Scotland and the Water Industry Commission for Scotland Contact: Public Audit Committee, The Scottish Parliament, Edinburgh, EH99 1SP.