The overarching Scottish Government Directorates were preceded by similar structures called "Departments" that no longer exist (although the word is still sometimes used in this context).[3]
As an overarching unit, the Finance Directorates incorporate the:
Scottish Procurement and Commercial Directorate - Director: Alistair Merrill
Legal Services Directorate - Director & Solicitor to the Scottish Government: Murray Sinclair
^"Reporting on 100 Days: Moving Scotland forward" Scottish Government. Retrieved 15 August 2009. "A new structure for Scotland's Government has been put in place, transforming the Departmental structure, moving from nine Heads of Department, to a Strategic Board with the Permanent Secretary and five Directors General (DG), with each DG having responsibility for driving one of the Government's strategic objectives. Directors-General focus on the performance of the whole organisation against the Government's purpose. The new structure means that the old Scottish Executive Departments no longer exist. Instead, each DG supports and manages a number of Directorates headed by a Director, with these Directorates leading, presenting and developing policy for Ministers."