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I reassure the committee that I am committed to delivering the registration process and, as I said, I will keep the committee up to date with progress.My position on amendment 106, in the name of Elaine Murray, is similar to that which I outlined in respect of amendment 105.
As has been said, a 16-year-old can go off and fight a war for us, so I think that they should be able to vote in health board elections. What about the date of the elections? It would help with the issue of perception that you mentioned if they were held on the same day as council elections.
We would have to consider much more detailed dispersion modelling studies to try to determine the results of the predicted impacts. That has not been done to date and further work would definitely be required.
Our removing the shackles of more than 60 ring-fenced funds will allow local authorities to tackle local priorities more effectively—without 60 little piggy banks to administer, to do bookkeeping for, to make journal entries for and to account for.
Also, for the first time, we have incorporated an accrual for holiday entitlement, as the international financial reporting standards require that to be reflected in the balance sheet.
My letter to Mr Welsh, Convenor of the Finance Committee, dated 5 August 2010, provided full details of these matters at the time, a copy of which was placed in Scottish Parliament Information Centre (Bib. number 51458).