It admitted that the issues under consideration, including the merits of a Finance Bill, are "quite tricky, so I think that the Working Group would probably be best served with political leadership".Official Report, Finance and Public Administration Committee, 20 September 2022 When asked whether they supported the idea of an annual Finance Bill, the Auditor General for Scotland (AGS) noted there may be other options to achieve the same aims Official Report, Finance and Public Administration Committee, 27 September 2022, while the Deputy First Minister said he was "not persuaded that we need more legislation to do that".