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So it is more about the arrangements that are made between providers and local authorities.

How do you see the Scottish Government’s budget being able to facilitate what you are asking for?

Would Graham O’Neill or Gordon MacRae like to comment briefly on that?

I will start with Bill, but anyone else can come in on it. What does the Scottish Government need to do to take a human rights-based approach to the 2024-25 budget?

There is quite a lot that I would like to come back on in normal circumstances, but, given the time restrictions and that I am scared of the convener, I will pass back to her.

Thank you, convener. This question is for SCOSS. Do the regulations as laid accurately reflect the Scottish Government’s policy intentions?

Do you think that that is a realistic plan, given the financial and time pressures involved in preparing the budget?

Okay. Thank you very much for that.

I have a question for Dr Hosie. The Scottish Human Rights Commission has made suggestions about how the committee could practically take a rights-based approach to budget scrutiny. Will you outline the main points that the committee should consider in taking that approach?

That’s me told. Thank you, convener.

The committee recently received evidence that highlighted concerns about the transparency of the budget. Have any improvements in transparency been made? What more needs to be improved in the budget process? I will start with Emma Congreve.

Okay. So, at this stage, you are not quite sure whether it is completely tied up.

This question is for you and the other witnesses. Are there any other issues with the regulations that you wish us to highlight for discussion with the cabinet secretary when she comes next week?