We entirely endorse the views of the Accounts Commissionand Audit Scotland that occupancy levels alone should not determinewhat councils do and that an occupancy level of below 60% should not automaticallytrigger consideration of a school’s closure.Those views were setout in a letter of 24 January 2007 from the Accounts Commissionto the Convener of the Parliament’s former Education Committee, which can be foundon the Scottish Parliament website at:http://www.scottish.parliament.uk/business/committees/education/papers-07/edp07-06.pdf.