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The issue of best practice was touched on earlier. Are you finding that best practice is being shared? Is the practice in areas that are doing things better than others even beginning to be rolled out in other areas?

Following on from that, do you think that enough is being done to integrate human rights into policy development for alcohol and drug services?

On that point, what needs to be done to tailor the requirements of the services to individuals and particular regions?

Auditor General, I think that the report is good and highlights exactly the job that the Government has to do to try to make people aware of what is required and get the service working to its maximum.

The problem that we are addressing is a historical one and every political party in Scotland has struggled badly with it. However, this morning, we have not mentioned at all the fact that drug policy is a reserved issue, which means that it is more difficult for the Scottish Government to do things than it necessarily should be. We had to fight tooth and nail to be able to establish safe consumption rooms, which Cornilius Chikwama mentioned earlier. I am not asking you to say what should be done, but there has to be a recognition that, at times, things are a bit more difficult for the Scottish Government than they necessarily should be.

Earlier, the rise in cocaine use was mentioned—I think that the convener brought it up, and it is in the report. Is that not just down to the fact that cocaine went from being a drug that was for a certain niche of society to being cheap enough for almost anyone to be able to use it?

Stephen Boyle mentioned public sector reform in response to a question, I think, from Jamie Greene. I have a couple of questions on that. To what extent have the updates from the Scottish Government provided a clear road map for the design and delivery of Scottish public services?

That is great. Your report talks about VAT recovery, which would reduce the initial cost of the project from £65.5 million to £58 million. What is the process for securing that VAT recovery? Is there any risk that it will not materialise or be at a lower value than is assumed in the accounts?

Stephen Boyle, those questions are probably for you.

Okay—thank you.

Between now and that work being finalised, what detail would you like the Scottish Government to provide on the progress of the reform programme, including in the upcoming budget?

Are you convinced and comfortable that the Government is taking public sector reform as seriously as you would like it to and as is required?

You have kind of answered a question that I was going to ask about your understanding of the outcome of the actions. Your understanding seems to be that the outcome has not been clear enough yet. Is that a fair description of what you think the Government has done?