The FinancialMemorandum must distinguish separately such costs as would fall upon (a) the ScottishAdministration, (b) local authorities and (c) other bodies, individuals and businesses.These memoranda are freely available on the Scottish Parliament’s website.By wayof comparable information estimates of the actual initial set up costs and annualcosts for the year 2005-06 in the same categories as the Financial Memoranda isas follows...