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There are certainly other factors that we might have taken into account in framing our conclusions, although the information that was released gives me no cause to review the conclusions because, by and large, it confirmed the judgments that the majority of the committee made.
The Further and Higher Education (Scotland) Act 2005 provides that the Auditor General for Scotland may inspect the accounts and accounting records of all institutions funded by the SFC.
We believe that it is appropriate for us to follow suit and lay finally to rest the Scots law offences of sedition and leasing-making, which is what amendment 114 does.
It did not seem that the witnesses’ views were taken into account. I do not know what normally happens, but I certainly saw no evidence that the concerns that were raised by a number of groups from a wide range of civil society were taken into account when the bill was framed and passed.
Another on-going issue is the need for the verification to be followed by a process that takes into account the complexity of the system and the fact that people will have made mistakes.