SP Paper 272. 3 NCS Bill Financial Memorandum, p4 4 Audit Scotland (2016) Social Work in Scotland 5Audit Scotland (2022) Social Care Briefing.p.11. 66 Audit Scotland (2016) Social Work in Scotland. - The bill will terminate what remains of direct public provision of social care by introducing a commissioning model with a purchaser provider split and by transforming local authorities into contractors. - The bill will deliver an NCS which retains profit from care, despite the well evidenced association between poor care quality and private ownership.