We also expressed concern on the lack of data from Scottish entities which poses a serious impediment to scrutinise all parts of the UK public sector to provide value for money.55 Of the 34 Scottish Central Government entities, 19 (56%) submitted audited data, 10 (29%) submitted unaudited data and 5 (15%) were part of missing data. Of the 35 Scottish Local Government entities, 13 (37%) submitted audited data, 10 (29%) submitted unaudited 49 HMT, Whole of Government Accounts: year ended 31 March 2024, HC 917, 17 July 2025, p 129 50 HC 367, Q 59 51 Q 62 52 Q 71 53 Qq 70-71 54 Q 73 55 Q 72 16 data and 12 (34%) were missing.56 We received written evidence claiming that Scottish local authorities would have had published accounts available but chose not to submit.57