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More often than not, councillors act in the best interests of all their constituents.Our issue is just with officers’ accounting processes, which leave it very unlikely that we will ever get to the bottom of the housing revenue account.
However, 85 per cent of Scottish agricultural land is classed as being within a less favoured area, which takes into account the challenging geographical conditions that face many of Scotland’s farmers and crofters.
In our view, the board’s being drawn from the pool of assessors would not really deliver the democratic accountability that we envisaged for the commission.
There is a clear role for this committee and other parliamentary committees in holding to account the audit bodies, which are accountable to the Parliament.