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Where the money goes

David Henderson reports on the implications for mainstreaming of the findings by HMI and Audit Scotland

* Ramps and handrails - pound;500 to pound;8,000.

* Chairstair lifts at entrances - pound;12,000 to pound;15,000.

* Installation of new lift - pound;43,000 to pound;100,000.

* Widening each door - pound;1,000 to pound;1,500.

* Disabled toilet - pound;1,480 to pound;11,000.

* Disabled toilet and medical room - pound;19,500.

* Soft play area - pound;3,000 to pound;15,000.

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