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We do that for all 200 audited bodies for which Audit Scotland has responsibility for me and the Accounts Commission. NHS Lothian, for obvious reasons, is one of the bodies that we are keeping a close eye on at the moment.
I said that the rural nature of Aberdeenshire was probably the cause but that the economic diversity between Aberdeenshire and Glasgow perhaps accounted for some of the difference, too.
It is delivered by local authorities but, as you said, it is underpinned—if that is the right word—or governed by national guidance, which has just been amended slightly to take account of some of the early experience of the fund’s implementation.
Any organisation that works with a partner and that is accountable for the delivery of a service will be anxious that the partner is contributing and will separately be held accountable for performance.
However, we cannot have a hard and fast rule, which we apply everywhere, to call matters to account simply because crofters are not present, although the land is being managed.
The local authorities should be held to account for that by the Government. If the Government will not hold them to account, the Convention of Scottish Local Authorities should do so.
At the moment, it still does matter, because, ultimately, the board is accountable for its budgets and the social services are accountable for their budgets.