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The key document that the committee will be familiar with is the Scottish Government’s consolidated accounts, which gather up all the central Government and NHS spending.
First, she has told us that every penny at her disposal has been accounted for. Of course, we have heard that exact line from her former boss, year on year.
On that point, would it not be less difficult to maintain the BTP’s functions but have more accountability to and scrutiny by either the Parliament or the SPA?