Mr Swinney says the roll out of superfast broadband is essential for all of Scotland.

Image source, Thinkstock

He says he is keen to see that commitment fulfilled and it would be easier to fulfil if the obligation was put on providers.

Mr Swinney says there is "real uncertainty" over the Crown Estate.

"When I signed up to the Smith Commission, I thought I was doing so to the full Crown Estate and all of it's interests to Scotland. We now realise that that may not be the case," he says.

Mr Swinney adds: "I think this is, at best, confusing and at worst, it undermines the whole principle that the Smith Commission signed up to."

Image source, PA

He adds that he is reluctant to accept that there is a "continuing role" for the Crown Estate in Scotland.

"You wrote to the Director-General, Tony Hall, on 9 March. I am replying as Chairman of the BBC Trust, since it is the Trust that ultimately approves the BBC's Annual Report and Accounts.

"The UK Government made it clear that it expected to deliver the commitments made in response to the Smith Review, as they relate to the BBC, through a Memorandum of Understanding (MoU) between the UK Government, the Scottish Government and the Trust.

"We are currently in discussions about the exact form and content of the MoU.

"Our expectation is that the BBC will provide exactly the same Annual Report and Accounts to be laid in Scottish Parliament as is laid in the Westminster Parliament.

"The most recent Annual Report can be found here:"

Rona Fairhead

Chairman

Mary Scanlon raises the point that the suggestion is that the BBC will provide exactly the same annual report and accounts to the Scottish government as it currently does to Westminster.

Ms Scanlon asks whether that is acceptable in terms of appropriate and robust arrangements.

Mr Swinney replies saying: "The process seems acceptable but what is essential is the information the report contains and the room for scrutiny."

He adds that it would be right for the BBC to provide "a fuller amount of information", as is provided by BBC Alba as the content the BBC needs to provide, does need to be "developed".

The deputy first minister says the UK secretary of state for Scotland can hold consent from the Scottish government on some clauses, which is not true devolution.

Mr Swinney says this is a "substantial concern", adding the Scottish government awaits the publication of the Scotland Bill.

Former Scottish Labour leader Jack McConnell has described the Smith Commission as a "shambles".

Lord McConnell, who was first minister from 2001 to 2007, said the plan for further devolution should now be scrapped and replaced by a constitutional convention.

He also gave qualified support to Jim Murphy, saying he should remain leader of the Scottish Labour party "for now".

But he added that a radical policy overhaul was needed.

In Thursday's election the SNP swept to a landslide victory in Scotland, taking 56 of Scotland's 59 seats, leaving Labour with just one.

Mr Swinney says it is important Ofcom can be held to account by Holyrood's committees.

Glenn Campbell
Political correspondent, BBC Scotland

A Holyrood committee has found that the UK government's draft legislation to give effect to the Smith Commission agreement on further devolution "falls short" in some "critical areas".

MSPs are calling for big revisions to make sure the package of extra powers is delivered in full.

Watch BBC Scotland's political correspondent Glenn Campbell's full report from 14 May, here.

Mr Swinney talks about the ability of the committees at Holyrood to scrutinise the BBC in Scotland.

He says there have been discussions on this issue between the UK government and the Scottish government.

Mr Swinney says the review of the audit arrangements will monitor the use of powers and what is spent on them.

Mr Swinney gives an opening statement to the committee.

The finance secretary says this committee session is timely as we await the publication of the Scotland Bill.

He says there is some way to go to make the draft clauses achieve the spirit and substance of the Smith Commission.

Committee convener Paul Martin introduces Finance Secretary and Deputy First Minister John Swinney.

Plans for new Holyrood powers fall short of recommendations made by the cross-party backed Smith Commission, a report by MSPs has said.

Image source, Getty Images

The Devolution (Further Powers) Committee said the UK government's draft legislation did not meet the "spirit or substance" of Smith.

It added that parts of the plan required "extensive redrafting".

A Scotland Office spokesman responded by saying there would be a full parliamentary discussion to follow.

Following the "No" vote in September's referendum, the then Conservative/Liberal Democrat coalition government appointed Lord Smith of Kelvin to look into more devolved powers for the Scottish Parliament.

The Public Audit Committee is taking evidence from Finance Secretary John Swinney on accountability, audit and the further devolution of powers.

Image source, PA

The committee will then take evidence on the section 23 report from Audit Scotland - The Scottish Fire and Rescue Service, external.

Auditor General Caroline Gardner will give evidence, alongside Angela Cullen; Mark Roberts, and Mick Duff from Audit Scotland.

MSPs will then quiz Scottish Fire and Rescue Service chair Pat Watters and chief officer Alasdair Hay.

The committee will then consider consider a further response from the Scottish Government to the Committee's report entitled "Report on Reshaping care for older people"., external

The Reshaping Care for Older People is a Scottish Government initiative aimed at improving services for older people by shifting care towards anticipatory care and prevention.

The Public Audit Committee, external will take evidence from Finance Secretary John Swinney on 'accountability, audit and the further devolution of powers'.

Then Auditor General Caroline Gardner will give evidence on Audit Scotland's reports on the Scottish Fire and Rescue Service and then take evidence from the Scottish Fire and Rescue Service.

Image source, Science Photo Library

After portfolio questions, which this week focuses on finance, the constitution and the economy, the Assisted Suicide (Scotland) Bill will be debated by MSPs.

That will be followed by Labour MSP Hanzala Malik leading a debate on growing Islamophobia in Scotland.

Good morning and welcome to BBC Scotland's Democracy Live coverage of the Scottish Parliament on Wednesday 27 May 2015.

Image source, Getty Images