“The 2003/04 Audit of Argyll and Clyde Health Board” We resume the meeting for agenda item 4, which is consideration of the Auditor General for Scotland's section 22 report on Argyll and Clyde NHS Board's accounts for 2003-04.We have with us some new witnesses from the Scottish Executive Health Department: Mrs Julie McKinney, who is the finance manager for the NHS boards in the west of Scotland; and Ms Carmel Sheriff, who is the head of performance management for the boards in the west.