ANY Scottish equivalent of the Office of Budget Responsibility must be accountable to the Parliament rather than Government, according to a report by MSPs.
Holyrood's Finance Committee has said that a Scottish Financial Commission to act as an independent forecasting body is a good idea, but that its membership should be subject to recommendation by the committee to Parliament.
Finance Secretary John Swinney had suggested the body will be needed to help forecast new tax responsibilities coming to the Scottish Parliament with the creation of Revenue Scotland.
The Finance Committee considered the plan and offered its support in a report.
Convener Kenneth Gibson welcomed the proposals for an independent SFC.