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The people who are carrying out the audits are Audit Scotland employees, who are a separate group of people from those who are reviewing our annual report and accounts. We publish the accounts anyway, but it is our intention to publish the lessons learned as a separate document.
The fourth point is that financial accounting and reporting remain sound. Audit qualifications are rare—only Shetland Islands Council's accounts were qualified last year.
In today’s meeting, Parliament begins the real work of holding the Government to account for the next five years. That task has never been more important.
Recourse to the minister is a long-standing feature of the system, and the minister is democratically accountable. Who is he democratically accountable to?