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We also want to better understand how the governance, accountability, budget-setting arrangements work in practice and whether any improvements can be made.
Subsection (2) sets out that for each financial year, the authority must credit the account with the money received under the scheme and debit the account with the expenses of operating the scheme.
Those are, like peat, outside the accounting system. We would like the accounting system to take more account of things that have an impact—positively or negatively—on greenhouse gas emissions and, hence, on climate change.
By May, more than half of the adult population of Scotland will have received protection. That will account for more than 90 per cent of preventable mortality from Covid-19 in Scotland.