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Those powers, which we estimate will cost about £440,000 per annum, do not appear to have been taken account of and are not referred to at all in the memorandum.
You say in your supplementary evidence that EARL has taken account of all of those components. How have you taken into account quality, comfort and travel environment benefits?
We have drawn these up in consultation with the drugs field, the Scottish Advisory Committee on Drug Misuse and with MSPs.In developing targets and standards we have had to take into account the availability of data to measure success.
The change reflects discussions with Audit Scotland on the accounting for the schemes, which will no longer be covered in the Executive's consolidated accounts.
We have asked questions about accountability, but it is unclear who is accountable for the figures that are before us today and those that have been presented previously.