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I would not presume to offer advice to the Executive, but I reassure you that local authorities are working together. Following Audit Scotland's report of 2004, SCOTS came together and produced a follow-up report.
Among other issues, the report raised the possibility of a good-practice guide, which we have taken forward in conjunction with the Convention of Scottish Local Authorities and following concerns raised by the Education Committee.
Fraudsters do not make their activities clear so that auditors can follow the trail. Should we not operate on the basis that there is possibly activity that must be dealt with?
It sits at great length on the Friday before every council meeting, which means that it sits virtually every Friday; it considers the issues that will come up at the following week's council meeting; and it gives the minister a mandate.
You make the reasonable point about all the terms and conditions being the same throughout Scotland, but it does not necessarily follow that provision should therefore be made by subordinate legislation.