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It is unusual for public funds to be used for gifts. Do you know when that practice first began and whether it was ever highlighted to management as part of the previous audit work?

Was that a result of a lack of skill or training in the organisation? Whoever was giving out the gift vouchers should have known that there would be a tax implication.

Paragraph 13 of the report states that the commission’s 2022-23 annual report and accounts state:

“There have been no governance issues identified ... However, during the year, some weaknesses were identified in relation to WICS’ travel and expenses policy.”

It then mentions

“a revision of the policy in January 2023”.

Was the spending on the course, the gift vouchers, the meals and so on identified as an issue in January 2023? When was that first highlighted?

The chief executive officer did not resign until 31 December 2023. If the commission highlighted the problem in January 2023, why was he allowed to stay in position for a whole year?

Cabinet secretary, in your response to the convener, you talked about building something “from the ground up” in relation to the sexual offences court and, in your reply to Pauline McNeill, you said that the new court will be built “from the ground up”. What will the difference be between the sexual offences court—which we know will not be built from the ground up; it will use the estate that we already have—and the High Court, which will be required to operate in accordance with trauma-informed practice following the passage of the bill?

Will you be able to make all the adjustments? The victims groups that we have heard from have said that they want separate entrances, exits and areas, so that the accused do not come into contact with victims. Will you be able to provide for that in the current estate?

I would like to scrutinise the detail about the pilot, but we do not have that detail.

I am sure that we will have more conversations on that.

Will those who will be working in the sexual offences court get more training than what is set out in part 2 of the bill?

You mentioned the budget earlier. One of my concerns, in relation to the financial memorandum, is how much money the provisions will cost and whether we will allocate enough money. The Lord Advocate also raised doubts about financing. She said that the Crown Office struggles for finances presently and that it possibly will do in the future. How is the Scottish Government considering how it will finance the Crown Office more appropriately?