A REVIEW of spending by Scottish civil servants totalling more than £14 million has resulted in a number of recommendations being made to tighten up rules around their use of electronic purchase cards (ePC).

The review was ordered after details emerged last year involving 58,751 payments made by Government officials between September 2019 and August 2022 amounting to £14.2 million.

Senior Government staff are issued with the credit-style cards to buy goods and services with a value of up to £5000 per transaction.

A breakdown of ePC spending obtained by Scottish Labour last year included VIP air travel for the former first minister, Nicola Sturgeon, and her staff over the three-year period costing £9898.

READ MORE: BBC Scotland issues correction on its own correction in double blunder

Purchases by senior staff also included yoga classes, nail polish and hotel accommodation at the five-star Gleneagles Hotel in Perthshire for a women in sports event.

The cards were also used to pay for a staff member’s driving theory test, China crockery for a meeting room and “wellington boots for inspections” worth £272.

Further details revealed bowling and pottery lessons were paid for as part of “away days” team building exercises for civil servants costing a total of £32,995.

First Minister Humza Yousaf announced last August he would instruct permanent secretary John-Paul Marks – the Scottish Government’s most senior civil servant – to conduct a review into the spending.

The Government said an internal audit team reviewed 194 transactions that had been the focus of previous reporting and found all but one were appropriate under the current ePC policy.

A spokesperson said the single inappropriate transaction was not made by the cardholder and was identified via banking system controls as fraudulent, then refunded.

The full spending review has now been published recommending improvements to policy and guidance, including enhanced monitoring and reporting, as well as a further review of card usage and limits as well as categories of exclusions and out-of-scope expenditure.

The National: Humza Yousaf is to give the first in a series of speeches on the economy

The permanent secretary has also indicated that corporate guidance should be reviewed and updated to reflect the principle that all staff “away days” should be carried out within public sector venues, with any exceptions requiring senior approval of an appropriate business case.

The Government said an on-going review of the number of card holders has already resulted in a reduction of just under 10% since last summer, while mandatory training and follow-up refresher training will also be given to everyone with ePC responsibilities.

Public finance minister Tom Arthur MSP said: “The Scottish Government is focused on delivering the best value for money for taxpayers – something that is particularly important during a cost-of-living crisis, where both household and public sector budgets are tight.

“That is why the First Minister commissioned a review into ePC spending to ensure we have the right procedures in place.

“It is reassuring that the review concludes that the transactions audited were all appropriate under the current ePC policy, with the only exception being a fraudulent transaction carried out by a third party.

“I welcome the recommendations which aim to strengthen processes, including reviewing what may or may not be purchased through ePC, as well as improved monitoring and mandatory training.

“The use of ePC is standard practice across governments and it is vital that policies and guidance on usage remain as robust and transparent as possible.

“This will ensure civil servants can continue to carry out their daily duties effectively while maintaining the best use of public funds.”