To ask the Scottish Government, regarding the application of the principles in the Scottish public finance manual, what its position is on whether the reported estimated cost of £3.56 million—that is £3,560,000—for refurbishment to decarbonise the procurator fiscal’s office in Elgin represents value for money, in light of the property being valued at just £275,000 in March 2022. (S6O-03562)