These memoranda are freely availableon the Parliament’s website.By way of comparableinformation actual initial set up costs and annual costs for the year 2005-06in the same categories as the Financial Memoranda is as follows. Actual Executive Local Authorities Other Set Up Annual Set Up Annual Set Up Annual £1,234,063 £156,739 NIL NIL NIL NIL The following is a corrected answer (published on 6 December 2007); see below Fiona Hyslop: The Standing Orders of the Scottish Parliament require all Executive Bills on introduction to beaccompanied by a Financial Memorandum which sets out the best estimates of theadministrative, compliance and other costs to which the provisions of the billwould give rise, best estimates of the timescales over which such costs wouldbe expected to arise, and an indication of the margins of uncertainty in suchestimates.