The damning report into governance failures at the Water Industry Commission for Scotland (WICS) by the Scottish audit regulator, Audit Scotland, followed the fallout from the resignation of former chief executive of the regulator last year over the expenses scandal.

A deep-dive audit of WICS accounts found a series of expenses claims made by former CEO, Alan Sutherland, who had been head of the regulator since it was set up in 1999.

There were weaknesses in the financial control of expenses, with claims made without receipts, as well as excessive subsistence claims and alcohol purchases.