On 3 March 2026, the Committee received notification of a Written Authority in relation to the purchase of Ardrossan Harbour from the Chief Executive of Transport Scotland, as Accountable Officer for the Scottish Government's purchase of Ardrossan Harbour.

The letter also contained a copy of the Written Authority request to the Cabinet Secretary for Transport, along with the Cabinet Secretary's response which provided the written authority and a copy of the notification letter sent to the Auditor General for Scotland.

What is a written authority?

The Scottish Public Finance Manual, issued by Scottish Ministers to provide guidance on the proper handling and reporting of public funds, states that the essence of an Accountable Officer is:
“a personal responsibility for the propriety and regularity of the finances under their stewardship and for the economic, efficient and effective use of all related resources. Accountable Officers are personally answerable to the Parliament for the exercise of their functions”.

Under Section 15(8) of the Public Finance and Accountability (Scotland) Act 2000 (the Act), an Accountable Officer can obtain Written Authority from Scottish Ministers if they consider that an action they are required to take is “inconsistent with the proper performance of the functions” they carry out.

The Accountable Officer is required to provide copies of the request for the Written Authority and the Authority itself to the Auditor General for Scotland and the Clerk to the Public Audit Committee.

Related work

The Committee has undertaken work in the following related areas:

Accountable Officer Written Authority: Completion of vessel 802

New vessels for the Clyde and Hebrides: Arrangements to deliver vessels 801 and 802

The 2021/22 audit of Ferguson Marine Port Glasgow (Holdings) Limited

The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited

The 2023/24 audit of the Scottish Government Consolidated Accounts

The 2024/25 audit of the Scottish Government Consolidated Accounts