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I talked about a minister challenging—

At ministerial level, does the finance secretary sign off the financial memorandum for a bill?

So, before we received this, it will have been signed off by the Deputy First Minister, who is the Cabinet Secretary for Finance and Local Government.

Cabinet secretary, you have long experience—17 years or so—of being in the Government. Has the process changed during that time?

No, of course not, but you are proposing that a commissioner model would improve outcomes, and I am saying that I do not see the evidence that that has been the case with other commissioners. Given that you are advocating that model, I assume that you have seen the basis on which outcomes have improved for a set of people somewhere.

I understand the technical need for people such as freedom of information commissioners and standards commissioners to oversee Governments and politicians. It is absolutely right and necessary that those people keep an eye on politicians. However, if this is about influence, will there be a conflict in the power structure if we ask politicians to do something and we have lobbyists being held to account on their lobbying? Will that improve outcomes?

My understanding is that there was a significant revision to the process around the time of the Creative Scotland Bill and that additional gateways were introduced. I am keen to understand whether the process has changed since then. It would be useful if that information could be provided.

There is a recurring theme for the committee. We have at least four financial memorandums in front of us that are deeply inadequate and that do not seem to have been properly signed off or scrutinised by Government. As part of our stewardship of the public finances, the committee is keen to understand why that continually happens. Do you have any observations about that recurring theme?

At what level in the civil service would the financial memorandum be signed off?

That would be both in the policy department—

How do other colleagues feel about whether your role is democratic or supports democracy in Scotland?