That the Parliament notes with disappointment the findings from the National Audit Office (NAO) review of the Department for Work and Pensions’ (DWP) benefit sanction regime, which states the DWP is not doing enough to find out how sanctions affect people on benefits; understands that sanctions on benefits have a high opportunity cost, not only for those who are dependent on those benefits if sanctions are applied, but for the efficient use of public resources; further understands that the report finds that jobcentres’ monthly sanction referral rate for Jobseeker’s Allowance claimants rose to 11% in March 2011 then fell to 3% in December 2015; notes that the findings suggest that there are many reasons for this variation but that it cannot be fully explained by changes in claimant behaviour; acknowledges the NAO conclusion that it is likely that management focus and local work coach discretion have had a substantial influence on whether or not people are sanctioned; further acknowledges the response of Mark Serwotka, the general secretary of the civil service trade union, PCS, “We have said time and again that benefit sanctions are cruel and counterproductive”, and recommends that the Scottish Government explores potential avenues to protect people in Scotland from what it sees as this unjust regime.