The purpose of this Financial Memorandum is to set out: • best estimates of the administrative, compliance and other costs to which the provisions of the Bill would give rise, as well as likely efficiency savings; SP Bill 60–FM 1 Session 5 (2019) This document relates to the Forensic Medical Services (Victims of Sexual Offences) (Scotland) Bill (SP Bill 60) as introduced in the Scottish Parliament on 26 November 2019 • best estimates of the timescales over which such costs would be expected to arise; and • an indication of the margins of uncertainty in such estimates. 5.