This recommendation has been taken forward in the following way: the Scottish Government has set out available funding and spending plans in the Budget and Budget revisions, directly in additional information provided to Finance Committee and in response to parliamentary questions and FOI requests; the Scottish Government published detailed information on Covid-19 spend, for Financial Year 2020-21 in an FOI release, in summarised form in the Scottish Government Consolidated accounts, and more recently for 2021-22 to the Finance and Public Administration Committee as part of the Spring Budget Revision process, information that was then updated in the Provisional Outturn statement to Parliament in June; A further update will also be reported in the Scottish Government Consolidated Accounts 2021-22 in due course.