To ask the Scottish Executive whether any financial irregularities or budgetary losses were identified during the annual audit of departments and divisions in each of the last four years; if so, in which department or division each such loss or irregularity was identified, and what the amount involved was, also expressed as a percentage of the division or department's annual budget. The accounts of the Scottish Executive for 1999-2000 and 2000-01, together with the associated audit reports, have been laid before the Parliament and are available in the Parliament's Reference Centre.