starting with governmental fund and starting with the general fund, which is one out of five. This is the primary operating fund for a government entity. It covers the day-to-day activities and services. Simply put, here's what's going to happen. Government, the general fund is anything that's not special purpose, capital, debt or permanent. Anything that's not dose is the general fund, but usually what you're going to have in it is the day-to-day activities and services of the government. Now, how do they generate revenue? And don't worry, we're going to have a whole session about governmental fund. This is just an overview. Well, they get the revenue through general tax, which is basically taxing people, different various type of taxes, property sales, so on and so forth. And other unrestricted resources means somebody giving you the money. Example of the general fund expenses or expenditure include salaries for government employees, maintenance of public facilities, public safety services like police and file department. And here I used a general fund expenses, but when it comes to government, we're going to use the term expenditure and we're going to have a whole session explaining this concept. Now, I mentioned governmental funds use modified accrual. What does that mean? All what you need to know for now for modified accrual, which we'll define later. I know we're going to say we're going to define this later because you're going to see we have to expend on this. This is a course by itself, so we're going to have to build up your knowledge slowly. So every time I say modified accrual, and I'm going to repeat this on several slides, it means the fund don't keep track of long term assets. Don't keep track of long term liabilities. What does that mean exactly? Don't worry for now. We're going to look at actual examples later on. But this is all what it means for now, as far as the balance sheet is concerned. Before we proceed any further, I have a public announcement about my company, farhatlectures.com. Farhat accounting lectures is a supplemental educational tool that's going to help you with your CPA exam preparation, as well as your accounting courses. My CPA material is aligned with your CPA review course, such as Becker, Roger, Wiley, Gleam, Miles. My accounting courses are aligned with your accounting courses broken down by chapter and topics. My resources consist of lectures, multiple choice questions, true, false questions, as well as exercises. Go ahead, start your free trial today. The second type of governmental fund is the special revenue funds, and we could have many of them here. It's where the funds are used specifically for a purpose, and that purpose is either legally restricted or committed. And that purpose is other than that service or capital project, because we're going to have special funds for those. An example will be a state gas tax. Basically, you're imposing when you fill out your car with gasoline, you pay a specific tax. That tax is specifically used for the transportation infrastructure or for maintaining the highway. Therefore, it will be put in a special revenue fund. An example will be a highway trust fund where it's funded by gasoline taxes and used to finance transportation project. Again, governmental fund, as I mentioned, they use modified accrual. The third type of governmental fund is capital project fund, which is fund. We are keeping track of our funds. Notice it's capital project fund, not keeping track of our assets. These funds are used to account for financial resources, money, not building. Remember, governmental funds use modified accrual. Therefore, when you think about capital project, you're thinking about buildings. You're not keeping track of the building itself because we don't keep track of our long-term assets because building is a long-term asset in governmental fund. We are keeping track of the money. Funds are used to account for financial resources that are designated for the acquisition, construction, or improvement of capital asset, building, roads, bridges, infrastructure project for the government. So the city might establish a capital project fund to finance the construction of a new public library or the renovation of the park. Again, modified accrual. It's a governmental fund, no long-term assets, no long-term debt. So hold on a second. How am I going to be doing this from an accounting perspective? Just hold on. We're going to have a whole separate session about capital project funds. The fourth type of governmental fund is debt service funds, and we could have many of those. Again, these funds are used to account for the accumulation of resources. Again, keeping track of the money for what purpose? For the payment of principal and interest. So we put money in this account for the sole purpose and keep track of it for paying our long-term debt such as bonds and loans when the government borrows money. For example, a school district might issue a bond, borrow money, to do what? To finance the construction of a new school building. Well, and use the debt service fund to repay the bondholders over time. So we'll have an account keeping track of that money that's going to pay back the bondholders and pay the interest. Once again, we use modified accrual. So how are we using modified accrual and keeping track of the bondholders that don't worry, we'll look at that later. The fifth governmental fund is a permanent fund.  Now, so how useful is it? Why are we keeping track of it? We don't care about the fund itself. We're gonna use its revenue. Permanent funds will generate investments revenue, like interest dividend. Permanent funds are type of funds used by government or other organization to account for resources that are restricted. So here's what happened. You have an individual that contribute a million dollar to the government says, I want this million dollar to maintain the park, but you cannot touch the million dollar. So how good is it? So here's what's gonna happen.  And from the investment, you're gonna get interest, you're gonna get dividend, whether you invest in stocks or bonds, you can spend, you can spend the earnings to maintain the park, but not the million dollar. You cannot touch the million dollar. It's called a permanent fund. So the primary objective is to generate continuous source of income from this money to support the designated activity maintaining the parks or a program without depleting the original amount. So the original amount will be there for generation to come. What's gonna happen is the money generated from that ink from that principal amount from that original amount can be used. Another example will be an endowment. For example, a university, a wealthy individual might contribute money to university. University might receive a donation to create an endowment fund, which is a form of a permanent fund for scholarship. So how am I helping if I said, don't touch the amount? Well, don't touch the principal, invest the money and the earnings from the investment can be used to help students with their education, provide scholarship. Another one could be what's called a trust fund. Again, another wealthy individual may create a trust fund to support local museum or maintaining the park. So the principal amount is invested and only the investment income can be used. So be careful about the permanent fund. You can only use the interest or the revenue from that fund. You cannot use, you cannot touch the original principal amount. What type of accounting do we use for this? Modify the cruel, no long-term assets, no long-term debt. We'll look at those later.


Kremlin, Black Sea grain deal is terminated. The agreements underpinning the controversial Black Sea grain deal has been terminated, the Kremlin announced. Spokesman Dmitry Peskov said that Russia will immediately return to the arrangement when all parties concerned implement the previously agreed steps. Speaking at a press briefing, Peskov said the Black Sea agreements effectively ceased to be in effect on July the 17th. According to the Kremlin's spokesman, as soon as the Russian conditions are met, the Russian Federation will return to the deal. The grain deal has come to a halt. Peskov stressed that the other signatories have yet to honour some of the points of the agreement with respect to Russia. Russian Foreign Ministry spokesperson Maria Zakharova stated that Moscow has officially notified Turkey, Ukraine and the UN that it will not renew the agreement. Russia and Ukraine are among the world's top grain exporters and their conflict, as well as a Russian blockade of Ukrainian Black Sea ports sent food prices soaring across the globe. The Black Sea initiative has allowed Ukraine to export nearly 33 million metric tons of corn, wheat and other grains. Russian officials, however, say there are no grounds for extending the pact, claiming their demands to improve Russia's own grain and fertiliser exports have not been met. Moscow has also complained that not enough grain has reached poor countries.


Ten years from now when I'm looking back at my time at Purdue, the main thing that I'm going to remember are all the faculty, staff and friends that I've met. The faculty here really helped shape me into becoming a better person, not only academically, but work ethic-wise in all areas of my life. The one individual that has been the biggest influence to me is my research PI, Dr. Jennifer Freeman. Not only is she a woman in STEM, but just seeing how well-rounded she is, she has a family, she's involved in so many levels of academia, she's taking trips to DC for her work, so she just set a bar so high for us in terms of work ethic and never giving up that she's really inspired me to pursue the goals that I have in life so far. Since we do work in toxicology, she shows how our work can actually impact the lives of others and make lives better as well. So I will be graduating this May and my next giant leap is to attend Indiana University School of Medicine, so I'm sorry Purdue, but I had to move on. In terms of my future profession, I am most passionate or grateful about being there for patients. They aren't doing their best health-wise, so it's just a privilege and honor to be there for them to improve their lives and provide more clarity about their health. High five! Thank you!


I fantastic. Before I turn to the first question, I just advise members that I've had the opportunity to ask all the party leaders—to be in touch with all the party leaders—to ask for shorter questions and answers this week. That will give more space for backbenchers to make contributions. I hope that it will also make for snappier and more effective contributions. I live and hope that my exhortation is adhered to. ac yn nhw, Jackson Carlaw. That lengthy introduction, Presiding Officer, has brought thousands of Scots in Edinburgh and Glasgow across central Scotland every day. Could the First Minister explain to them why a car park tax imposed on them by a local authority whose politicians they do not elect and in whose region they do not live is a good example of local decision making? Of course, that would be a discretionary power for councils, a power that, under a Tory Government, councils in England already have, and the kind of localism that Tories have been demanding in this chamber for some time. I noted that Jackson Carlaw launched a campaign in Edinburgh this morning, and he has mentioned Edinburgh in his question, which I thought was really interesting. Just a few months ago, there was a motion passed at the Transport Committee of Edinburgh City Council that said this, to note the merits and principle of pursuing the power for Edinburgh to introduce a workplace parking levy. It was tabled by Councillor Nick Cooke, Conservative, seconded by Councillor Scott Douglas, Conservative and voted for by Councillor Graham Bruce, Conservative. Will Jackson Carlaw care to explain how I can put this delicately in consistency? Jackson Carlaw, the First Minister wants to talk about Edinburgh City Council. Tory councillors noted the need for an economic assessment, First Minister. What the entire country has noted is that you want to impose a £500 car park tax on them with no assessment whatsoever. Do I support a back-of-the-fag-packet policy that threatens low workers with a regressive tax? No, I do not. Does the First Minister not understand what this means to ordinary people across Scotland? This is the equivalent to many people's monthly rent. I assume from the First Minister's answer that she is now the cheerleader-in-chief for people being punished for going to work with no say, far less a vote over that decision. The SNP's position on the car park tax is more confused than that. On Wednesday, SNP Minister Kate Forbes said this. A key principle born of Adam Smith is that taxis should be proportionate to the ability to pay. Can the First Minister explain how this entirely admirable principle, which has so rightly inspired Kate Forbes, is even remotely met if a call centre worker earning less than £20,000 a year has to pay the same car park tax as a company director earning five times as much? The First Minister Mr Carlaw well knows that the SNP Government would not impose anything on anybody. This is a discretionary power that councils in England already have. It would be a proposed levy that councils could propose on employers not employees. This is what the Tories used to believe. We believe that decisions should be taken as locally as possible and that powers should lie with politicians elected as locally as possible. I am not sure when they changed their minds on that. I have been wondering if there was a reason other than naked hypocrisy for the Tories' position on this. I wonder if it might be something to do with this. Just at the end of last year, the Tories on Angus Council introduced car parking charges at 33 public car parks in Cernostey, Arbroath, Forfer, Ciri Muir, Breakin and Montrose. On Easton-Bartonshire Council, last year, the Tories increased car parking charges and scrapped free parking. In Argyll and Bute Council, the Tories imposed on car parks in Arakar an 800 per cent increase in car parking. There we have it, Presiding Officer. The Tories do not want to give powers to councils because clearly the Tories do not trust Tory councils. Jackson Carlaw. So it is the Henry McLeish defence. It was, namely, a councillor of what done it. But you are responsible, First Minister, because you and the SNP MSPs are going to vote for it this afternoon. Every single Scottish Conservative council group leader has now emphatically said that they will not support a car park tax in their area. Every single Scottish Conservative MSP will oppose the car park tax in their constituency or region. What about the First Minister? She is a constituency MSP in Glasgow. What is her view? If as a result of powers voted for by SNP MSPs, the SNP leadership of Glasgow City Council proposed charging hundreds of pounds each year for workplace parking, would she support them, yes or no? That is up to local councils to do the assessment and to make the case. That presumably is what you mean by decisions taken as locally as possible and power lying with politicians elected as locally as possible. I just want to get to the heart of the Tory position here. The Tory position, as I understand it, is that if the SNP Government devolves a tax to councils and councils decide to use that power, that becomes an SNP Government tax. Can I ask Jackson Carlaw, is it the case that, given that the Tory Government devolved income tax powers to the Scottish Government, is the Scottish Government's use of those powers a Tory tax? That sounds ridiculous, but that is the logic of the Tory position. This afternoon, in the budget debate, I look forward to all of us calling the income tax decisions of this Scottish Government a Tory tax. That is the logic of Jackson Carlaw. So bluntly it sounds as if the First Minister does not know if she is in favour of her own policy being imposed on her own constituents by her own SNP council. We will oppose the budget deal when it comes before Parliament this afternoon. Frankly, SNP members should too. As it breaks their own manifesto promises on both the council tax and on the basic rate of income tax, as we learned earlier this week, it risks precious tax revenue that pays for our schools and hospitals being lost to Scotland as people take their money elsewhere. Worst of all, it is a tax that says to people across this country, trying to do the right thing, trying to juggle school drop-offs with work, trying to keep Scotland going, and in many cases working unsociable hours when there is no public transport provision, that they are to be punished. All week, we have seen SNP ministers desperately distance themselves from the car park tax, and now even the First Minister will not say whether she backs it or not. It is a simple question. If they do not back it, why should anybody, why should we? First Minister. I back councils having the power to decide, because we do not just preach localism and empowering councils, we practice that principle. A discretionary power that councils could use to help to tackle pollution, cut emissions and invest in public transport. I say again exactly the localism that Tories have been demanding, and exactly the power that a UK Tory Government allows councils in England to already have. Is not it the case, Presiding Officer, that I have a wealth of evidence, I have gone through some of it here today, that the Tories do not oppose giving this power to councils in principle, they only actually oppose it when it is the SNP proposing it. It is, Presiding Officer, to coin a phrase, hypocrisy on stilts. I hope that Jackson Carlaw had more success when he used to sell second-hand cars than he will have in peddling that line. 2. Richard Leonard. Richard Leonard's order, please. Presiding Officer, just yesterday, school pupils across Argyll and Bute took to the streets to protest against cuts to local youth services. They understand the impact that £230 million worth of cuts to Scotland's councils will mean. Does the First Minister? The First Minister. As we saw last week, I always applaud young people taking an interest in the decisions that affect their lives, and that applies to young people in Argyll and Bute, as it does to young people campaigning for greater action on climate change. Richard Leonard is just wrong when he talks about cuts to the local government budget. This afternoon, in the budget, we will propose a budget that increases the resources that councils have to spend. We will ensure that councils have more resources in revenue terms, more resources in capital terms, more resources overall. In addition to that, we will give councils, we have just been debating, more flexibility in the revenue that they raise. I think that that is a good thing. It is incumbent on Richard Leonard when he did not bring forward a single proposal for any changes to the budget to say why he will vote against that this afternoon. Richard Leonard. The First Minister talks about more resources for Scotland's councils. Let us examine what more resources for Scotland's councils look like on the ground. Later today, SNP Run Dundee Council will propose a budget that will cut children's education in the city, that will mean cutting education resource workers, cutting pupil support workers, cutting primary and early years assistants, even cutting 26 teaching posts from the city's primary schools, all of this at a time when school roles in the city are rising. Can the First Minister explain why she stands up in this chamber claiming that education is her top priority and then sets a budget, that out in the real world means cuts, cuts to teachers and cuts to education? The First Minister. Let me just, here again, give Richard Leonard the facts. The budget proposed that Parliament will vote on this afternoon increases local government day-to-day spending for local revenue services, including education, of £287.5 million, an increase in capital spending of £207.6 million, and greater flexibility to raise revenue. Those are the facts, but I will give Richard Leonard a final opportunity. The First Minister. The final vote on the budget will take place at 5 o'clock today, so he still has a few hours. If he wants us to spend more on local government, which line in the budget should we take that money from? Should it be health, social care and waiting? He has the opportunity now to do it. Let's hear what his proposal is. Richard Leonard. Here is a fact. It is not just Dundee where cuts to council funding are hitting children's education. In SNP run-clack management, Scottish Government cuts are so deep that council officers propose closing both Colesnaughton and Fish Cross primary schools. Only a campaign led by parents stopped them, but children in clack manager still face cuts. School transport is being axed, class sizes are being increased and two and a half hours is being cut from the school week. Nicola Sturgeon came into office promising to cut class sizes, but 12 years on, too many children will be in bigger classes because of her budget and they will be spending less time being taught in those classes because of her budget. First Minister, if education is your defining mission and young people are your sacred responsibility, why are you imposing £230 million worth of cuts on Scotland's councils? To put it bluntly, we are not. I guess if we wound the clock back to round about this time last year, Richard Leonard would be standing up again claiming that education budgets across the country were going to be cut. Here is what happened in this financial year. Local authorities set education budgets this year that were 3.8 per cent higher than the budgets that they set the year before. That is a 2.3 per cent real-terms increase in their planned spend on education. Those are the facts. No matter how hard Richard Leonard tries, he cannot negate those facts. Again, one last chance. Before 5 o'clock today, if he wants us to spend more on local government, he has an opportunity to come forward and say where that will come from. The only proposal that came from Labour benches was ruled out by Richard Leonard. He has no credibility in asking for more money if he won't say where that money is going to come from. David Torrance has a number of constituency questions. Yesterday, I was laundry announced a closure of its factory in Cacoddy by the beginning of April with an anticipated loss of 86 jobs. Can the First Minister please advise what the Scottish Government can do to support employees who face redundancy? I was very concerned that Ellis Laundrie had announced the closure of its factory in Cacoddy with the potential loss of many jobs. I understand that the proposals at the site will close at the end of March, and the business will transfer to in Shinnon. The PACE partnership has already engaged with Ellis Laundrie and has worked with the employees affected over recent weeks. I can assure David Torrance that the partnership will continue to provide the support that employees need to help them at this very difficult time. Murdo Fraser, to be followed by Monica Lennon. A constituent in Highland Perthshire has asked me to raise concerns about ambulance cover in the area. On 20 January, a 999 call for an ambulance in a life-threatening situation took one hour and 46 minutes for a rapid response unit to attend and two hours and 14 minutes for an ambulance to follow up. Fortunately, the patient in question has recovered, but does the First Minister consider that those timescales are acceptable and what steps will be taken to improve the level of ambulance cover in rural Perthshire? I am grateful to Murdo Fraser for raising that. Can he please pass my good wishes back to his constituent? Our ambulance service does an excellent job, and I am sure that members across the chamber would want to recognise that. I do not know all the details of that particular case, but from what Murdo Fraser has narrated, that kind of response time does not appear to me to be acceptable. However, I will ask the health secretary to look into the circumstances to discuss them with the Scottish Ambulance Service and to write to Murdo Fraser when she has more information. Monica Lennon, to be followed by Brian Whittle. First Minister, after the clinical waste company healthcare environmental services limited ceased its services to the NHS, boards continued to pay the company and it has been reported that boards still owe HES £450,000. Meanwhile, HES workers still have not been paid their final wages after they were let go at Christmas. Does the First Minister agree with me that any outstanding payments from the NHS boards to HES should be used to create a special fund for HES staff who cannot afford to be out of pocket any longer? I understand the sentiment behind her question and I think that we would all share the sense of anger when any employees are treated less than ideally, which is certainly the case here. On the issue of the payments, my understanding is that any payments that were made to this company were for services that had already been delivered before the companies went into its administration and therefore health boards were contractually legally obliged to make those payments. I am sure that Monica Lennon can understand that position. We will continue to do everything that we can to help the employees concerned. I am sure that the health secretary would be happy to talk to Monica Lennon further about the further actions that the Scottish Government is able to take. Brian Whittle, to be followed by Rhoda Grant. I wonder if I could draw the First Minister's attention to the Tobolton landfill site, which has now gone 250 days since the company that was running that site went into liquidation. Since then, the pumps have been switched off and there has been no flaring. There is increasing evidence of contaminants leaching into the ground and into the air and into the water. At a recent stakeholders meeting, it was unclear where the responsibility lay for that health and safety. I wonder if I could get the opportunity if the First Minister could tell me where those lines of responsibility lie in keeping that site safe. I am not able to give all that information to Brian Whittle right now. I will undertake to raise this with the environment secretary and to come back to him as quickly as possible about our understanding of where lines of accountability are and also the action that the Scottish Government can take to try to reach a resolution of what certainly seems to be a deeply unsatisfactory situation. I can understand that people in the local area will be very concerned about any prospect of contamination and it is absolutely necessary that all relevant agencies and organisations respond as quickly as possible. A woman in Caithness has bravely shared her experience of giving birth under the current maternity provisions. She was pregnant with twins when she went into labour at 30 weeks. She went to the Caithness general hospital to be told after examination that she would be transferred by road to Inverness, over 100 miles away on a two and a half hour drive. Halfway into that journey, they had to stop at a community hospital in Galsby, where the first twin was born, Breach. The air ambulance was then tasked, but because it would take two hours to arrive, the first twin would be sent by road to Inverness. The helicopter could not land, another air ambulance was tasked, but that would take too long. Therefore, a second ambulance resumed the journey to Inverness, where the second twin was born. Thankfully, after a prolonged stay in hospital, all are now doing well. However, it begs the question, why was the air ambulance or emergency retrieval team not tasked initially air lifting the mum from Caithness? Will the First Minister investigate that, and will she make sure that the air ambulance treats situations like that as a priority? Yes, I will investigate that specific question. First, I can ask Rhoda Grant to convey my good wishes to the family in her constituency. As Rhoda Grant knows, mothers about to give birth would be transferred from Caithness only when that was considered to be in line with patient safety. Why the air ambulance was not immediately tasked in this case is not something that I have the information on now in the chamber, but I will ask the health secretary to look into that this afternoon and come back to Rhoda Grant, both with an explanation of that and any further consideration that we think is required in light of that to ensure that where possible the right method of transferring mothers is tasked at the earliest possible opportunity. 3. Willie Rennie New information suggests that John Yew could have survived if the police had responded to an emergency call in time, but we know that he and Lamarra Bell died when they were left at the side of the M9 motorway for three days. The accident happened four years ago, but there is still no fatal accident inquiry, and they are not alone. Our research has found that families across Scotland wait for up to eight years for a fatal accident inquiry into the death of their loved ones. Can the First Minister tell those families why on earth it is taking so long for them to get the answers that they deserve? I thank Willie Rennie for raising that issue. I would take the opportunity, given that he had raised the issue, of once again placing on the record my deepest sympathies to the families of John Yew and Lamarra Bell. What happened in that case was unacceptable. There has been a great deal of investigation and lessons learned that will be applied for the future. On the specific issue of fatal accident inquiries, I absolutely understand the frustration that families will often feel about the length of time for fatal accident inquiries to begin. I do hope that Willie Rennie understands that point, and I am sure that he will. The decision to hold a fatal accident inquiry but also the timescale for initiating the inquiry is a matter entirely for the Lord Advocate. In that capacity, the Lord Advocate operates independently of Government, so it would be wrong for me to seek to second-guess that decision-making process, depending on the circumstances of a case. I am not talking about any particular case here. A death investigation can be complex, technical, and it can often involve a number of different agencies. I know that the Crown Office is committed to prompt investigations, but I also know that it accepts that, in some cases, the time taken to complete an investigation has been too long. Finally, the Government has made additional funding available to the Crown Office, and they are using some of that to allow the Scottish Fatalities Investigation Unit to try to reduce the time that is required to complete investigations. I hope that that is helpful in the way of an answer. I hope that Willie Rennie is assured that that is an issue that both the Crown Office and the Government take seriously. I understand that, but how can any lessons be learned when it takes years to get the answers? It may be that the failure to maintain experienced call handlers in the Bilston Glen Police Service Centre is one of the lessons from the M9 crash, but mistakes are about to be made again at Bilston Glen, alongside other centres in Motherwell and Govan. Police staff on night and back shifts are about to lose thousands of pounds a year in changes to their shift allowances. I am told that morale is at rock bottom. We cannot afford to drive experienced call handlers out of the police, so can the First Minister step in to prevent those damaging changes? That is a change that is still under discussion. The majority of police staff will see an increase, but nevertheless, those are important issues that the Government must properly consider. On the points about fatal accident inquiries, I have answered that as fully as I can. I will not repeat what I have already said. It is in the interests of everyone that investigations and inquiries take place as quickly as possible, but it is also important that the right processes are followed. We know that the average number of days to complete fatal accident inquiries is reducing. That is of no comfort to any family who is still waiting for one to start. Those are issues that we take seriously and continue to work with the Crown Office to address. That is the case in terms of the other changes that Willie Rennie has mentioned. The First Minister may be aware that the Conservative Party's spokesperson on social security this morning stated that there is no such thing as the bedroom tax. Given that the Scottish Government provides an average of £650 in bedroom tax relief for over 70,000 families in Scotland, is the First Minister concerned, as I am, that the Tories would take away the support for families in Scotland because they would believe that the tax does not even exist? I am aware that I have not seen the details myself, but I am aware that Michelle Ballantyne, the Tories' social security welfare spokesperson, said at a committee this morning that the bedroom tax does not exist. I think that that will come used to the many people that are subject to the bedroom tax or would be subject to the bedroom tax, but for the mitigation action that the Scottish Government has taken to make sure that nobody in Scotland has to pay the bedroom tax. Perhaps Michelle Ballantyne, later on this afternoon, will want to explain her comments. I would hope that Jackson Carlaw would want to take a very close look at her comments, but it does not augur very well if the Tories do not even understand the basics of what people across the country are experiencing in terms of their welfare policies. What chance do we have of persuading them to change them? It is an appalling comment if, indeed, it was made, and I hope that Michelle Ballantyne will retract it at the earliest opportunity. Anas Sarwar, to be followed by Lee MacArthur, Anas Sarwar. Presiding Officer, discrimination is more than just about hate crime. It impacts life chances and outcomes. Today, with the support of SPICE, a publisher report that shows that Scotland's diverse minority communities are chronically underrepresented in the civil service and public sector bodies. Only 1.8 per cent of civil servants are from a diverse background. Only 10 of the most senior posts are from a diverse background, and two thirds of local authorities employ less than 1 per cent from a diverse background. Will the First Minister commit to a full and regular audit of Scotland's public sector? Will she support the implementation of the Rooney rule, which means that at least one ethnic minority is shortlisted when a vacancy arises? Will she agree to expand the very welcome general representation on public boards act to ensure that a public sector bodies reflect Scottish society? I absolutely agree with the sentiments behind Anas Sarwar's question. In terms of the specifics that he has asked me there, I will ask the permanent secretary to consider all of them and I will be happy either myself or ask the permanent secretary to write to him on how we will take forward all the specific points there, but let me assure him and the entire chamber that the Scottish Government as an employer is absolutely determined to increase the numbers of ethnic minorities working within the organisation. They are underrepresented in the Scottish Government right now, as will be the case for many organisations and employers. Just as it is important that we redress that imbalance in gender, it is also vital that we do so for ethnic minorities and the Scottish Government as an employer is absolutely committed to doing so and committed to encouraging other employers to take similar action. Liam McArthur will be filled by Annie Wells. The First Minister will recall that the Saltire prize for marine energy was first launched in 2008 by her predecessor Alex Salmond amid characteristic fanfare. Mr Salmond then went on to relaunch the prize on a regular basis over subsequent years before it was quietly then abandoned and unclaimed in 2017. Given the role that tidal energy needs to play in our future energy mix, as well as in meeting our climate change targets, what assurance can the First Minister give that the latest version of the Saltire prize is actually winnable and not simply an exercise in window dressing? First Minister. I think that this is a legitimate question for Liam McArthur to have raised. The reason that we have recast this prize is to make sure that it matches developments in tidal energy. The Saltire prize was not doing that. That was nothing to do with the situation when that prize was launched. The developments of tidal energy have not developed in a way that people then thought, so we are determined to ensure that this recast initiative helps those who are seeking to develop tidal energy. I, over the past couple of weeks, as I have been promoting Scotland internationally, have spoken to a number of people active in renewable energy. Certainly some of them that I have spoken to were warmly welcoming of those changes because they thought it better reflected the work that they were doing. Hopefully, Liam McArthur can be reassured about that, and we can all get behind renewable energy generally in Scotland, but tidal energy in particular. Thank you. On Saturday, another shooting took place in Glasgow in Springburn, the area where I live. That was almost a year after the victim's brother was shot in the same street in one of the many shootings that I have taken place in Glasgow over the last two years, something that I have raised in the chamber before. Can I ask the First Minister what action will we take to reassure residents that steps are being taken to clamp down on gun crime? That is primarily an operational matter for Police Scotland. I know from the discussions that I have with Police Scotland that gun crime and gang-related crime in the city of Glasgow is a real priority for them. For the Government's part, we have a duty to support Police, which is why we are increasing the revenue budget of Police Scotland to enable them to do the job that they are tasked to do. The justice secretary and I are regularly briefed by Police Scotland on developments around serious and organised crime. That is an issue that I am sure will continue to be one of great priority, because I think that that is required in order to give the reassurance to people living in Glasgow, which is where I live and where my constituency is, and that is an important point to have raised. First Minister, will you provide an update on our recent visits to Canada, the United States and France? In the face of Brexit, it has never been more important to demonstrate that Scotland is an open, outward-looking country and that we are open for business. I visited the US, Canada and France markets that are worth more than £8 billion to Scotland's economy to promote us as an attractive place to invest, visit, work and live. During my visits, I opened new hubs in Canada and France, part of our programme for government commitments to grow our relationships with other countries, and hosted events to promote Scottish food and drink. I met companies such as Marriott, Accor, Morgan Stanley, IBM and BNP Parba, all important stakeholders in some of our key economic sectors. I also spoke at an event at the UN, hosted by the Assistant Secretary General for Human Rights, to discuss Scotland's commitment to gender equality and human rights. First Minister, I agree that by promoting trade and investment and launching new innovation in investment hubs in Auto and Paris, the Scottish Government is working to show Scotland as an attractive place to invest, visit, work and live and that Scotland is building positive international relationships as we are taking it of the European Union against our will instead of taking the isolation's view of the parochial Tories who quibla any attempt by Scotland to raise its profile on the international stage even as we strive to attract investment and jobs into Scotland. First Minister. It's always been important for First Ministers to represent and promote the country abroad. By coincidence, when I was going to France on Monday, I ran into Jack McConnell, who was reminding me about how important it was when he was First Minister. It's even more important now because of Brexit, so I make no apology. I will continue to do everything that I can to promote Scotland abroad. Interestingly, the Tories have been criticising it. I know that the Secretary of State for Scotland seems to agree with me rather than with them. In the last couple of years alone, David Mundell has visited Iceland, the USA, Uruguay, Chile, New Zealand, Hong Kong, Japan, Norway, Paraguay, Argentina, Germany, Belgium, Myanmar and Singapore. Do you know what I back him to do it? I think that the only question is why nobody noticed that he was gone. To ask the First Minister what the Scottish Government's responses to reports that alterations have been made to ScotRail's satisfaction targets over the last two years. The Government puts the interests of the passenger first, which is why the franchise contract includes requirements to meet passenger satisfaction targets. Only a few rail franchises require that. The Government holds ScotRail to account for matters within the franchisee's control, but it is only reasonable and required contractually that we also take account of impacts beyond the control of the franchisee. The targets for overall satisfaction have been adjusted as required by the contract for two reasons. First, to take account of a change in survey methodology by passenger focus, and secondly, to take account of increased disruption levels from extended route closures due to track renewal works in the Queen Street tunnel and delayed electrification works, so the extent and impact of the disruption was not known at the time of the bids for the ScotRail franchise. Jamie Greene ScotRail's contractual satisfaction target is 88.5 per cent, but over the past two years, the Scottish Government dropped those targets to 84 and 85 per cent and, surprise, surprise, the operator met the newly lowered targets, thus avoiding triggering an event of default. We also know that ScotRail is unlikely to meet its PPM performance targets perhaps for months if not years to come. The First Minister told this chamber in December that services were unacceptable and she apologised to passengers for dismal performance. What message does the First Minister think it sends to any franchise holder that moving the goalposts and lowering the targets is how this Government will deal with it not meeting its contractual obligations? Given that satisfaction is at 15-year low, passengers have had repeated apologies from this Government. What is the First Minister's message to passengers today? First, as I said a moment ago, the ScotRail franchise is one of just a very few rail franchises to actually require them to meet passenger satisfaction targets. That is a good thing. In terms of amendments or adjustments, I am not sure if Jamie Greene is seriously proposing that ScotRail should be held to account for factors that are outside of its control—factors that are down to the failure of Network Rail, for example, which is not devolved to this Parliament. Thirdly—and finally, we continue to hold ScotRail to account. The results of the national rail passenger survey led to a formal remedial plan notice being issued by Transport Scotland on 8 February, requiring them to submit a remedial plan. We have robust arrangements in place in the Scottish Government that will do what requires to be done to ensure that ScotRail is held to account against them. Given the indication of what proportion of any delays are linked to Network Rail, will the First Minister agree that it is high time that Opposition members, MSPs and this Parliament join in the call for the full devolution of Scotland's railways? The Opposition does not like that, but Richard Lyle's question is absolutely on the money, because the KPI target for overall satisfaction was adjusting to take account of increased disruption caused by the delay to Network Rail's electrification works. The adjustment also took account of the delay to track renewal works in the Queen Street tunnel. Again, that is the responsibility of Network Rail. Those issues are out with ScotRail's control, they are out with the control of the Scottish Parliament, given responsibility for Network Rail is not devolved. Overall, more than half of the delays on the network over the past year have been the responsibility of Network Rail. If the Opposition wants us to be able to do more about that, it needs to get behind our calls to devolve Network Rail to this Parliament. Mike Rumbles First Minister, there is no good blaming Network Rail. Half of the problems of Network Rail are down to weather, and they do not change. We have heard that customer satisfaction rates have dropped to a 15-year low. That is the customer. Performance indicators are still well below the level where financial penalties should have been levelled by the Government, and they provide an unacceptable service still. Will the First Minister accept that the public has lost confidence and ability as the operator of the £7 billion ScotRail franchise and the franchise should be ended at the first breakpoint in the contract? First Minister Firstly, ScotRail should be held to account where it fails, and it is held to account that ScotRail is fined where that is appropriate for failures in its performance. Secondly, in terms of the franchise, it is only down to the actions of this Government. That was opposed for a long time by the unionist parties in this Parliament. We now have the power to ensure a public sector bid for franchises in future. Mike Rumbles is not seriously suggesting, as I think he was there, that when more than half of the delays on the network are the responsibility of Network Rail, we should not blame Network Rail. Let us hold ScotRail to account when it is their failures to blame, but let us hold Network Rail to account when it is their failures to blame, and let us give ourselves the ability to properly hold them to account by devolving responsibility to this Parliament. To ask the First Minister what steps the Scottish Government plans to take to help vulnerable energy consumers. We are disappointed that the UK Government continually fails to create an energy market that serves consumers fairly, particularly the most vulnerable. As the member knows, fuel costs are the biggest driver of fuel poverty and not one that we have power over. When we do have powers, we are taking action, including bringing forward the fuel poverty bill and our energy efficiency route map. We are pleased of GEM's latest findings to show that no customers were disconnected in Scotland in 2017, and fewer Scottish customers are repaying energy debts, but I still believe that more should be done. That is why we have recently written to the CEOs of the big six energy companies, urging them to build on that and inviting them to engage with us on how we can support more people. Almost one-quarter of people are already living in fuel poverty, but on April 1 more than 1 million households in Scotland are looking at an average £110 increase a year rising their bills after the energy watchdog of GEM increased the cap for those on the default, otherwise known as the variable tariff. It questions whether or not you can argue that there is a cap any longer, but the energy companies are supposed to have a priority services register, but there is currently no standard qualifying criteria for a vulnerable household. I am pleased that the First Minister has said that she has written to the big six companies. Will she further pressurise them to ensure that they have a strategy for vulnerable customers and try to force to take them on the highest tariffs to protect their interests? First Minister, I agree with Pauli McNeill. I agree with her point about the cap. The cap is controlled by the UK Government. We do not have control over that, but we will continue to engage with the energy companies to persuade them to do everything that they can to help vulnerable customers. We will take whatever other action we can within our power to help vulnerable customers because the increases that she has referred to are completely and utterly unacceptable. 7. Ross Greer Thank you to ask the Scottish Test First Minister what the Scottish Government's response is to the youth strike for climate. The threat of climate change can sometimes seem overwhelming, but we should all be optimistic about Scotland's record and almost halfing our emissions and the actions of young people last week. Given the impact that climate change will have on young people, it is essential that we listen to them carefully. I would certainly be happy to meet the students and I have asked my officials to work with them to try to facilitate that. The targets proposed in our climate change bill mean that Scotland will be carbon neutral by 2050. Last week, the Committee on Climate Change informed us that its next advice on targets will be published on 2 May. If they say that we can now responsibly and credibly set a date to achieve net zero emissions of all greenhouse gases, then we will do so. Ross Greer I thank the First Minister for that answer and for her words of support for the young people who took strike action, both on the day itself and today. However, as the First Minister herself has previously acknowledged, we will be on the point where words are sufficient to deal with this crisis. The young people that I was with in Glasgow on Friday had one key demand, keep it in the ground. On their behalf, can I ask the First Minister if she acknowledges if the Scottish Government acknowledges the indisputable scientific reality that the overwhelming majority of all-in-gas reserves in the North Sea and elsewhere must stay there unburnt? We certainly understand the importance of the transition from fossil fuels to a carbon neutral economy, and we support that in so many different ways. At the heart of our proposals, of course, is the concept of just transition, to make sure that workers in one industry are not left behind as we make that transition. I absolutely hope that all members in this chamber would understand the importance of getting that balance right. However, absolutely, in terms of tackling climate change, there is no bigger priority that Scotland is already leading the way, and we want to make sure that we continue to do so. Thank you very much. That concludes First Minister's questions. I thank the First Minister and most of the contributors for their brevity. We are going to move on to members' business in the name of Jamie Greene on delivering sustainable and renewable transportation for Scotland, but we will just take a few moments. In fact, we will have a short suspension while the member administers and the gallery changes.


That icon or that is virtual square is a team of developers studying the frontiers of virtuality. I lead the group. The group was created in Bologna. I don't know 16, 17 years ago and we have done several, several projects. Our most famous process is VDE, virtual distributed Ethernet, which is a virtual Ethernet supported by many virtual machines like KVM, KMO, VirtualBox, or UserMod Linux. Today I'm talking about actually an awesome fully qualified domain name, DACP. We are dealing with Internet of Threads. So our idea is that it's anachronistic to give IP addresses just to interfaces of machine. Maybe each process in the future can have its own IP address. We need stacks, networking stacks as libraries. And we need IPv6 because given that we want to address each process, we need a great number of IP addresses available. Which is the problem with IPv6? From one side is that you have to write down 128 bits each time you want to write an address. It means I think 32 extra decimal digits. So it's a procedure, very prompt to error. Yeah, and the second is that you have to deal with a DNS addressing this kind of nodes. So I think the dream that a maintainer, a sysad working with DNS, the dream that this kind of person has is to be able to add a new node just by writing those two lines over there. So I created this seminar in a circular way. First of all, I want to show you which is the goal of the topic of this seminar. And then we are going to see how to achieve that goal. So I want to add to the interface.d or interface file in the ATC network just those two lines. If it's here, top zero is just an example. The interface is you want to give an address and just the name. And everything must be configured in an auto magical way. We want this to configure the actual IPv6 address of the machine, the DNS for the direct and the DNS for the reverse resolution. How can it be done? Why? Because IPv6 adoption is urgent, not only for our Internet of Triads processes or virtual machines, but even for real machines in late November, last late November, Ripe in Europe emitted a warning saying that they ran out of IPv4 nets. The first idea is to use the ACP so for in IPv6 terminology, stateful auto configuration. There is an NFSC 4702 that says that the queries can include a fully qualified domain name, but this fully qualified domain name is usually added in order to update the DNS once the IPv6 has been calculated by the DCP server. So the DCP is responsible for generating the IPv6 address. And then that fully qualified domain name is used to push the pair name address to the DNS. We have extended the idea of this field, of this option. When the DCP server gets a query, including a fully qualified domain name, it asks the DNS, which is the IP address for that name, and the answer from the DNS is used to give the actual IPv6 address to the node. So you can just give the name and provide that the DNS is able to give an address to that name. The game is completely closed. So we have achieved this result. But there is another point. There is the standard way. This is how a fully qualified domain name, the ACP, works. The client makes a query, but instead of the DCP returning the address, it asks the DNS server for the name resolution. The second row is the same set of actors, but in order not to put too many errors, they are repeated. So the answer path is from the DNS server, the IP address that is forwarded to the client. But this is not enough, because in this way you can give the name of the host, you can use the two lines, but you have to configure your DNS server in order to write your address. So we need a second idea, hash-based IPv6 addresses. So instead of having long and boring tables in the DNS server, we generate the low 64 bits of the IPv6 address as a hash of the name. So given the prefix of that network, you can just catenate the prefix and a tail, which is computed as a hash out of the name, and you have an IPv6 address. It means that this kind of DNS server, if it has been created for a Rome MyCorp org, is able to resolve any name ending in RomeMyCorp.org. Maybe the DNS server generates an IP address which belongs to no one. So you have the DNS server which is able to translate anything that ends in .RomeMyCorp.org. So the idea is that now we have to say to the DNS server the prefix we have reduced the complexity of the problem, but still we have to provide the DNS server with the prefix. Actually, the prefix can be computed by the DNS server itself. So let us see step by step how the resolution process has been carried out. A client somewhere in the world want to talk with WQB hash MyNameOrg, and it asks to the closest DNS the resolution. So there is the recursion of the name server. At the end, the query reaches the DNS server of MyDomain.org. There is an error, obviously it was MyName.org. The main server, which is a standard bind server, because there is a delegation, forwards the query to the htns server, who asks to the DNS server which is the base address in order to have no configuration at all in the htns server, which can handle many sub-domain of MyName.org. Now the main DNS server replies with the base address. Actually, the complete address that is returned to the client. So in this way, I have just to put a line saying which is the base address in the standard DNS server, and everything can be done without further configuration, but baptize your new node, give it a name. So now we can use the two technologies together. We can have the node asking the DNS, asking the DHCP server its address. The DHCP server asks the htns the address, and in this way, everything converges and just by the name, giving the name, you can have the three goals, the IPv6 address, DNS forwarded solution. What about the DNS reversal solution? htns takes a cache of the recently solved names, and there is a configuration. You can force this cache to store all the resolution, but in such a case, you can have out-of-memory attacks. Somebody will want to resolve many, many names that can fill in your cache. Or you can, by an option, set the DNS server to store the request coming from the same net, so the local request. You can say, if you give IPv6 address 64 of the IPv6 address by hash, you can have collisions. Yes, that's true in theory, because if you use some statistics, there's an application case of the birthday paradox. So computing the number of possible hash, if you are dealing with a net of 1,000 nodes, the probability of hash collision is less than 10 to the minus 14th. So it's quite low. In case it happens, you can just change the name instead of W cube web or something like that, and the probability drops even more. If you have more collisions, it means that you have a clock, and so you need to take some countermeasure about luck. OK, demo scenario. Given that the talk is not so extensive, I decided to give you a virtual demo. So there is the scenario, and there are slides in which you can see the sequence of comments and the sequence of comments and expected output. The scenario has been carried out on a VD network, but as the picture may make evident, it should be on a real network, too. So everything applies to real or virtual networks. In the local data network, we have the hash DNS, we have the fully qualified DHCP server, and I have a client on the same net. And somewhere I have the DNS server primary for, this is one of our domains, v2.cs.unibot.it. OK, let us follow the slides. Can you see the cursor? It's a bit black, but here, in this part of the slide, I've copied some lines from the bind 9 delegation. So whatever is hash v2.cs.unibot.it, it is dedicated to that DNS server named hash DNS, which has an IPv4 and IPv6 address. The next line, hash v2.csunibot.it.map, without a final dot, so it means that it resolves hash v2.csunibot.it is the base address for that subnetwork. And for example, I use a C name to show that you can, one question that may arise is that the names are related to the local data network. So if you want to give sibling names in different local data network, you will need to have different base address. But you can use C names. So I have the name related to the physical position of the host. The name is related to the physical position of the host, which is the one generated from the hash table. And the name, the short name has a C name to the hash generated name. OK, that's only the delegation. Then I have connected my switch to a switch connected to the internet. In the real world, this means I've connected one plug to the switch and the other plug to the router. I've started on one host here on the virtual network, but you can do it in a real network. I've started the hash DNS. And which are the arguments of hash DNS? This is, now this is a proof of concept. This is a proof of concept. Working proof of concept, we are in this time rewriting the code base in a more completed or commented way. But the hash DNS is the common connected to the virtual network. This is the name, the suffix to have the base address. So this is a hash DNS. If you square it for cache, v-square, blah, blah, it search in the DNS cache, v-square, c-s, unibrowit, map, v-square, c-s, unibrowit. So you have the IPv4 address with the default gateway. IPv6 address with the default gateway. And that's enough for the hash DNS server. No more configuration. Full qualified domain in the NTSCP is even simpler because you can just start the server saying which is the interface of the virtual network it has to run in. So let us try some experiments, virtual experiments. One experiment is use this infrastructure to give addresses to namespaces because vD now has namespaces. If you just type vDNS, vD.slash, vD.slash is a kind of URL in which you can use different kind of technologies. vD is a legacy technology of vD, but you can have vxvd or many others, zirp if you want. Now, unfortunately, the AC client does not have an option in common line to, say, send a fully qualified domain name. So the only way is to create a temporary configuration file to save just that option. So I created this temporary configuration file with this command, just a single line of configuration. And then I asked by the AC client to give an address. And just using this, the whole infrastructure gives to this namespace an IPv6 address and forward reverse configuration. If you have a KVM machine, that's the common to start with KVM machine connected to vD, you can just add in the interface.t file the two lines of the first slide. And now I'm sorry for these two lines. It is explained in the next slide, because I've taken, as you can see, Phoenix. So a city-based well-known image. So to show you there is nothing else in the system, but that configuration and the files generated by the script, these two files are the scripts to use a fully qualified domain name, the ACP, in if up, if down, which are general, not related to this specific address of this specific node. So given you add these two files to give, if up, if down, the rules to apply in order to take an interface up and down. And I fulfilled my premise and the premises. And in this way, I've given the IP address forward the reversal resolution into lines. One more point. I told you for the reversal resolution that there is a cache of the recently resolved names to have the reversal resolution. One may say, but after a while, this kind of cache can expire. But given the ACP that from time to time is renewing the address, the ACP is also renewing the reversal solution. So everything seems to be in harmony. So if you have a question or for further info, you can have a look of our Wiki site where there is the list, the long list of our projects, or obviously you can contact me by email. Thank you. Thank you, Renzo. Any questions for Renzo? Andre. Hi, this is Andre from ISC. So my question is, and I might have missed it, who is the target audience for this? Because it breaks quite a lot of assumptions about the IPv6, like privacy, or who configures the IP address? So who is the end user? So who would use your technology? So that's my question. Manteniors of DNS or the sign of DNS that want to add this feature, or maintain of DNS who are too busy to add useless IPv6 addresses. So these features could be integrated in future DNS servers. Or the community of DNS development can help us to provide a final solution, a final implementation of these ideas in the most effective way. Dimitri, hold on, give you a mic. For many highly available servers, it is common to assign multiple IP addresses to multiple hosts which serve the same fully qualified domain name. Since, by definition, you will have the hash collision. How do you resolve that when you want to serve archive.abuntu.com from many servers which all should have IPv6 addresses? Good question. Don't you give those machines also IPs per service? They run at a given time? Normally you do, but if you want to use this, then all of them will get assigned the same hash and the same IP, right? I think we have two different kind of users. If you have a huge web server supplying, managing hundreds of millions of queries per second, you need that kind of solutions and you have not so many of them, so even writing the address is not a problem. But if you have every switch in your room having an IP address and you want to query that, so you want the address of that, in such a case, writing down the 128 bits for each of them is quite a daunting procedure. I think that the first thing they have said is that we want to give the address to processes. So in such a case, one address is enough. Okay. One more quick question for Renzo. Let's do. Start here. Be quick. Is encryption something which is also of interest for DNS? Hashing is one thing, but do people want to encrypt their DNS as well? Because once you've hashed it, I was thinking the next step would be to make it so other people can't snoop. Is that not how it works, or is that not an option? I don't think that's in this scope. But we're having a couple of talks about it later. Stick around. So, Erwin, last question. And you can do it to solve that. What about IPv6 privacy extensions in this context? Actually, this substitutes the privacy extension because one problem out there, the status of the configuration is that you give your MAC address. This is just related with the name. So you don't have any problem with your self-generated IPv6 address. Nobody can see it. Okay. Thank you, Renzo. Thanks to you.


At the urging of Viewfort South MP, Dr. Hon. Kenny D. Anthony, officials of the Ministry of Youth Development and Sports held open discussions with St. Lucia's southern sporting community. While revealing that he has had lengthy discussions with the Minister about sports in Viewfort, Dr. Anthony says a different approach is needed to play sports on the proper footing. We need to rethink, revitalise, re-energise and to handle sports in a different way. I'm really very concerned about the lack of resources. Very little resources have been invested in the sports in Viewfort in the past couple of years, so there really is very urgent need. Sports Minister Kenzen Kazeme, in acknowledging prior consultation with the Viewfort South MP, said he anticipated the need for equipment, financial and infrastructural support for the southern sporting community. However, the Minister says that the issues are deeper and also require the participation of community leaders. I think clubs, we have to provide some support to the club structure. We have to incentivise them. We may have to see to clubs once you can show us some of what the social interventions you are undertaking in the communities that we may be able to provide some additional support for you. And I think when we do things like that, we can get clubs to buy into the development of the community off the field and off the courts. And so we are committed to meeting with most stakeholders from the south and ensuring that we do our part to deal with the scourge of crime. Other concerns highlighted at the meeting involved, the current condition of sporting facilities and the quality of maintenance, the decline of traditional sports, such as netball, and the need to re-engage local horse racing. Several sports organisations were represented at Wednesday night's meeting, including the recently-installed Viewfort Youth and Sports Council for the Ministry of Youth Development and Sports. I am Randy Joseph, reporting.