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On balance, Children 1st believes that a rights-based approach to this is needed, taking into account a child’s evolving capacity, in line with the United Nations Convention on the Rights of the Child.
Across the sector and the incorporated colleges, we will be looking at 20 sets of accounts. Plus the forecasts? Plus the forecasts, yes, but the underlying position is that we look at the statutory accounts.
For a while, I have been having a conversation with Government about what it is accountable for. Clearly, in narrow terms, it is not accountable for what the 32 local authorities across Scotland do.
However, our report recommends a custody-focused prevention and early intervention framework that explicitly integrates mental health and substance use services from admission right through to release. Integration is essential.On accountability, the Government indicates that existing reporting structures will provide updates.
That will require us to think about co-location and where things are done, taking account of patterns of home and office working, which have changed since Covid.
They are part of “Running Costs”. I see. You do not produce accounts for that— We do not show it in the schedule, but we produce separate statutory accounts for the shop, for tax purposes, to demonstrate that it is not making a profit.