It has been prepared by the Scottish Government, does not form part of the Bill and has not been endorsed by the Parliament. BACKGROUND 3. Of the new provisions introduced to the Bill at Stage 2, the only ones identified as being likely to give rise to additional costs over those set out in the Financial Memorandum at introduction are (a) three new sections requiring local authorities and the other ‘relevant’ bodies set out in the Bill (the ‘CWB partnership’) to prepare various plans and reports and (b) two new sections requiring the Scottish Ministers to conduct and publish findings from reviews.