In a letter of 2 November 2016, the Permanent Secretary wrote to the Public Audit and Post-Legislative Scrutiny Committee, in advance of her attendance at the Committee on 10 November: http://www.parliament.scot/S5_Finance/PAPLS_Papers_10_November.pdf Work has continued to develop this new output but it has been challenging to accommodate this additional project with existing and new priorities, alongside overcoming the many technical challenges associated with consolidating data from a significantly expanded number of organisations, some operating to different accounting standards.