Previous exercises have taken place using auditors’ implied powers to access information at audited bodies, but that proved a stumbling block to getting as much information as we would like.The Criminal Justice and Licensing (Scotland) Act 2010 gave Audit Scotland explicit data-matching powers to obtain the information to run exercises such as this. It is the first one under the new powers, which is why we have been able to bring in a number of central Government bodies this time, including the Scottish Government.