The SCPA was established by the Public Finance and Accountability (Scotland) Act 2000, which gave it powers to examine Audit Scotland's proposals for the use of resources and expenditure, and to report on those proposals to the Parliament; to appoint a qualified person to audit Audit Scotland's accounts; and to publish and lay before the Parliament a copy of Audit Scotland's accounts and the auditor's reports on them.Members are aware of the work that Audit Scotland undertakes in the public sector.