We would expect that this would include any estimates prepared using information obtained by virtue of the powers proposed. 3 Appendix: Links to relevant audit reports Social security: Implementing the devolved powers - May 2019 Social Security Scotland 2018/19 Annual Audit Report - September 2019 The 2018/19 audit of Social Security Scotland - September 2019 Social Security Scotland 2019/20 Annual Audit Report - October 2020 The 2019/20 audit of Social Security Scotland - December 2020 Social Security Scotland 2020/21 Annual Audit Report - October 2021 Social Security: Progress on implementing the devolved benefits - May 2022...