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The language that we have used is important, because it has legal effect, and the Scottish Government can be held to account—and has been, in the past—because of the use of that particular language.
Written authority
The Committee notes that under the terms of the Public Finance and Accountability (Scotland) Act 2000, there is a statutory duty on the Principal Accountable Officer and designated Accountable Officers to obtain “written authority” from Ministers before taki...