Accountancy Services Mr. Bercow To ask the Secretary of State for Scotland what the total cost to her Department was for accountancy services in 2002. [101857] Mrs. Liddell Accountancy services to my Department are provided, when required, by the Scottish Executive and separate costs are not available. The Scotland Office has not used other external accountancy services. Mr. Bercow To ask the Secretary of State for Scotland what the total cost to her Department was for accountancy services in 2002–03. [109495] Mrs. Liddell I refer the hon. Member to my answer to his earlier question of 7 March 2003, number 101857.