A watchdog’s report indicates that Scotland’s water regulator, which has faced controversy, allocated over £105,000 to the exit arrangements of its previous chief executive. Furthermore, Audit Scotland highlighted issues regarding nearly £75,000 of spending by the Water Industry Commission for Scotland (Wics) that failed to adhere to Scottish government regulations. The same report also pinpointed an additional £20,355 spent on business class air travel and meals; while this spending conformed to existing policies, it “does not appear to represent value for money”. Stephen Boyle, the auditor general, observed that no “non-compliant” expenditure had occurred since his previous report in December 2023, and that the public organization had put into effect a 21-point improvement strategy. Alan Sutherland relinquished his position as Wics chief executive, effective immediately, on New Year’s Eve 2023. This resignation came after disclosures that Wics had expended over £77,000 on a course for a senior executive at Harvard Business School in the US, alongside significant spending on flights, meals, and gifts. Mr. Sutherland himself had accumulated £130,000 in expenses since April 2019. Audit Scotland’s findings indicated that subsequent to his resignation, he was paid £86,26

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