 ond police governance, ond Police and Police Scotland. The Audit Scotland report highlights a number of improvements made by the Scottish Police Authority and Police Scotland, while highlighting areas that are required to be addressed. In contrast to previous years, the Auditor Scotland report has not expressed a modified opinion reflecting an encouraging improvement in the quality of accounting records and access to information. That is a key sign of progress. Felly, collectacts yn y provinces iawn dim llawer yang nes�� iddo a'r ddigwetau plwysiau yn yr oddon dod cael llawer. Todi y pleid wird phoen тебяeth a daeth informacol hwn yn d Physiogneu'r Fimentoaf emit tarion i rhagion sydd o wmorinyfau dyd Fame ag oed semfio o un masgrun yn yma meshion ffordd. Rwy'r cyd-refnu'n ysgrifffenol geisd, mae'r botwch yn wc riesaeth yn gael i gyda yn ei trif roedd tyngau popeth no Personal capacidad d הנand, oedd gandd hjôl anghystyfi identified and to ensure that further improvements are made. I expect the SPA to respond to the issues highlighted and to drive improvement to ensure that further issues, similar issues, cannot happen again in the future. As HMICS has acknowledged, the findings of the report were based on a review in February to March 2017. Since then, the joint programme board has made progress in a number of key areas. In particular, it has been agreed that officers and staff will retain their current terms and conditions, including access to their current pension scheme. The board will publish a question and answer briefing for BTP officers and staff in Scotland this week. A progress report on the work of the joint programme board was provided by the Minister for Transport and Ions to the Justice Committee on 31 October this year. Liam McArthur I thank the cabinet secretary for that response. In the report published last week, sadly, just after the Liberal Democrat debate on policing, the Auditor General said that there had been a number of instances of poor governance and poor use of public money in the SPA in Police Scotland. Ms Garner also warned that realising the policing 2026 vision will be, quote, immensely challenging and predicted that the force would face financial trouble for many years to come. Does the cabinet secretary agree with the Auditor General? As I set out my initial question, the Auditor General correctly highlighted a number of areas where performance in the SPA has not been as adequate as it should have been, in particular in terms of the way in which some of its governance operations have been taken forward and ensuring best value. However, the member will also want to acknowledge the significant progress that the Auditor General has identified in improving the overall financial management in the SPA and Police Scotland, which is significant progress on the basis of section 22 that was issued the previous year. Alongside that, the member is correct to say that there will be challenges in taking forward some of the financial aspects that are set out in 2026, but that is exactly why the financial strategy has been broken into key component parts, in particular the three-year strategy, in order to make sure that the organisation gets into financial balance and then the work that will then be taken forward in delivering 2026 over the next 10 years. I recognise our challenges alongside that, but I think that the member will also recognise that any reasonable person in reading the Auditor General's report will also acknowledge that significant improvements have been made in overall financial situation. Liam McArthur I thank the cabinet secretary for that response. I turn perhaps to the issue of pay pay-offs and expenses, and the justice secretary, whom I recall the first minister, told the convener's committee of this Parliament recently. Some very important tests have to be applied. Public confidence is one and value for money and reasonableness are others. It is vital that they run through decision-making. Does Mr Matheson therefore believe that paying £67,000 in relocation expenses and £53,000 in tax liability for one senior officer, spending £345,000 on three appointments who were ironically meant to get the police's finances back in order? A golden goodbye for the chief executive and the same chief executive offering a position to someone against procedures, withdrawing the offer, running an apparently open competition before disqualifying the competitors and installing the original appointee, are in keeping with the tests set out by the first minister. Let me pick up on each of the individual issues that the member has raised. In relation to the relocation expenses that were made to a deputy chief constable within Police Scotland, the member will be aware that they were awarded in accordance with the terms of that individual's appointment, at the time when they joined the organisation. An SPA has already said that it is committed to reviewing the relocation payment procedure in order to ensure that it delivers value for money in the future. That matter has now been referred to the police negotiating board because those relate to terms and conditions for police officers and that the police negotiating board have agreed to review the guidance and procedures relating to removal expenses for police officers. In relation to the matter relating to the appointment of three individuals to key posts within the SPA and Police Scotland, those were interim appointments that the SPA has now addressed by making sure that they are taken forward as permanent appointments in order to address the very concerns that have been raised by the Auditor General in their report. In relation to the package that was offered to the former chief executive of Police Scotland, the SPA, former chief executive, retired under the terms of the SPA's early retirement scheme that covers all SPA's staff rather than through any individual settlement agreement. Of course, that has to comply with the Scottish Public Finance Manual, and the new chair of the SPA has sought to learn the lessons from the way in which that matter has been handled. However, the member should recognise that those were matters that were taken forward in relation to the former chief executive's package in relation to the SPA's existing early retirement scheme. The Scottish Government promised in 2012 that police reform would achieve greater scrutiny of spending, since then Audit Scotland has reported for five years in a row on the poor use of taxpayer money, most recently £53,000 on paying in individuals' taxes. Why does the Government cut waste, such as those highlighted by Liam McArthur, rather than hiking the public's taxes? The member may wish to reflect on the nature of his question, because the matter in relation to relocation expenses is issues of terms and conditions for police officers. If the member is suggesting that we should basically tear up the terms and conditions of police officers, that is another matter. That is why the SPA referred the issue to the police negotiating board, which is the body that we established here in Scotland to consider those matters through due process, unlike in England and Wales, where it was abolished and they no longer have a negotiating forum for that procedure. That is why—what the member should also recognise is that, when he mentions that this is for five years under the SPA in the creation of Police Scotland, is that the Auditor General and the report that was published last week highlights the significant progress that has been made over the course of the last year in improving the financial management within Police Scotland and within the SPA, so that there is greater transparency and accountability around that particular process. I would have thought that something that the member would wish to welcome. Thank you, Presiding Officer. The Auditor General has said that our audit identified a number of instances of poor governance and poor use of public money. That is unacceptable. There is no doubt following the report that John Foley has been rewarded for failure and with significant additional payments having been made. Can I ask who agreed the payments and can those payments be challenged at this stage? As I have already mentioned, the SPA former chief executive retired under the terms of the Scottish Police Authority's early retirement scheme, which ran through an individual settlement. That was an agreement that was reached between the employee and the employer, that is between Mr Foley and the Scottish Police Authority, and it has to be approved by the board as such that the Scottish Government had no role in the authorisation of the terms of the package. Stuart Stevenson, does the cabinet secretary agree with me that the addition of substantial public service experience and indeed of government to the SPA will greatly enhance the oversight that it has over its responsibilities? In particular, will he expect of the new chair that improvements will continue throughout the term of office and that quick fixes are to be suspect? It is worth reiterating the point that the report that we came from Audit Scotland last week has already demonstrated significant progress that has been improved around overall governance and financial accountability within the police budget and the SPA budget. That is the first time that it has not modified its accounts. It recognises the progress that has been made in its accountability and transparency in that process. As the new chair of the SPA has already set out that she intends to address the issues that have been raised by Audit Scotland in her report to ensure that they drive forward further improvement around the issues and to learn the lessons where they can be learned. I have no doubt that Susan Deacon in her appointment will bring considerable leadership to the organisation and skill that she has gained from her term within this Parliament and also within the public sector and within the private sector over recent years. Alongside that, Kenneth Hogg, as the new chief officer within Police Scotland or within the Scottish Police Authority, brings considerable experience from the public sector and transformation of public agencies. I have no doubt that both of them will bring considerable leadership to the organisation and members should be reassured by their commitment in order to learn the lessons and to address the issues that have been highlighted in this year's Audit Scotland report. I thank the cabinet minister and all members for their participation. The next item of business is a debate in the name of Marie Todd, motion number 9498. We'll just take a few moments for ministers to change seats.