The FinancialMemorandum must distinguish separately such costs as would fall upon (a) the Scottishadministration, (b) local authorities and (c) other bodies, individuals and businesses.These memoranda are freely available on the Parliament’s website.By way of comparable information the actual initial set up costs andannual costs for the year 2005-06 are as follows: Actual Executive Local Authorities Other Set Up Annual Set Up Annual Set Up Annual 1,347,000 1,109,000 Not Held Centrally Not Held Centrally 12,000 603,000 The actual costs incurredby the Scottish Executive exclude those falling on the Scottish Court Service.