§ Mr. WelshTo ask the Secretary of State for Scotland how many councils are currently subject to investigation by the Audit Commission; what is the nature of these investigations; and if he will list the councils concerned.
§ Mr. StewartI assume the hon. Member has in mind the Commission for Local Authority Accounts in Scotland—the Accounts Commission. The commission is responsible for the audit of all local authorities in Scotland. Information about the commission's detailed activities is not held by the Scottish Office.