To ask the Scottish Executive, further to the answer to question S3W-1356 by Richard Lochhead on 31 July 2007, whether it uses management accounts internally to monitor expenditure; whether such accounts are available to budget managers on a monthly basis or more frequently; whether any such accounts are at budget level 3 or 4 or both; whether such management accounts are monitored centrally by the strategic board and, if so, at what intervals, and whether the Executive considers that such management accounts are sufficient and accurate enough to allow effective in-year management of expenditure by budget holders and by the Executive as a whole.