 costs on other bodies, individuals and businesses, other public authorities. In addition to local authorities and bodies falling under the Scottish Administration, a range of other Scottish public authorities will be required to produce and implement BSL plans and, while many, for example, some health boards and government agencies are already very active in tailoring the services to BSL users, it is anticipated that some agencies will incur new costs in developing plans. All bodies are likely to incur the costs of consultation and publication, although the costs associated with publication online are minimal and there is no requirement to have consultations or plans translated into BSL format. As stated earlier, the costs associated with translation are not included in this financial memorandum. Costs will include staff time to develop and consult on a draft BSL plan and publication and distribution of the final plan. Subsequent plans are likely to demand fewer resources since they will be based on previous plans. The total number of listed authorities will vary over time, as, for example, new education bodies come into being or government agencies cease to exist. In the future, the Scottish Ministers may decide to add to the list in the schedule. At the time of writing, the number of bodies described are listed in Schedule 2 is 116, comprising the Scottish Parliamentary Corporate Body, 32 local authorities and 83 other bodies concerned with the key sectors of education, health, justice and policing, six of which belong to the Scottish Administration and for which the costs are set out on Table 2. The Scottish Government brings a total number of bodies affected by the bill to 117. The 77 other public bodies that will be affected by the bill vary in size and function, therefore a wide cost range of £5,000 to £50,000 is provided. A range for the total combined expenditure of all 77 listed authorities is put at £1,540,000 to £2,310,000 to reflect the fact that most authorities will fall somewhere in the middle of the estimated cost range per plan. This range is based on an assumption that the cost of each plan will fall within the £20,000 to £30,000 range. In subsequent years, fewer resources will be required to revise, update and republish plans. Based on an assumption that each subsequent plan will cost in the £10,000 to £20,000 range, the total for all 77 bodies is estimated to fall between £770,000 and £1,540,000. Table 4. Cost estimates per session for other listed authorities.