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That was brought home to me last Friday when I visited a school in Aberdeen. Groups of children had to give a presentation on an issue and one little boy—he was in primary 6—talked about midwifery services.
From memory, I cannot recall seeing a big local government underspend within the totals. The latest figures for local authorities show a considerable underspend.
Are you saying that negotiations for every two-for-one deal start from scratch and that you do not use guidelines about who should pick up the tab for the promotion? There is no rule book on promotions.