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Parliamentary questions can be asked by any MSP to the Scottish Government or the Scottish Parliamentary Corporate Body. The questions provide a means for MSPs to get factual and statistical information.

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Question reference: S7W-03216

Asked by: Laura Moodie, MSP for South Scotland, Scottish Green Party
Date lodged: Monday, 14 September 2026
Current Status: Answered by Ivan McKee on 28 September 2026

To ask the Scottish Government, in light of the Scottish Public Pensions Agency's 12-month processing timescale for revising pension awards following retrospective pay settlements, whether it considers this timescale to be acceptable, and what measures are being taken to ensure that retired teachers receive any pension increases and arrears due to them within a reasonable timeframe.

I have asked Stephen Pathirana, Chief Executive of the Scottish Public Pensions Agency (SPPA) to respond. His response is as follows:

The 12-month period represents the maximum processing time for revisions to retired teachers’ pension awards. The SPPA aims to complete revisions arising from retrospective pay settlements, including payment of any increases and arrears due, as soon as reasonably practicable after receiving the revised information from employers.

Question reference: S7W-03217

Asked by: Laura Moodie, MSP for South Scotland, Scottish Green Party
Date lodged: Monday, 14 September 2026
Current Status: Answered by Ivan McKee on 28 September 2026

To ask the Scottish Government how many retired teachers are currently awaiting pension recalculations by the Scottish Public Pensions Agency as a result of retrospective pay settlements, what the average processing time is for such cases, and whether it will set a target to reduce the reported 12-month waiting period.

SPPA has received revised pay information from employers in respect of 202 retired teachers. The oldest outstanding case dates from December 2025, and each recalculation takes around three hours to process. Over the past two years, the average processing time for cases received has been four months.

Current extended waiting times reflect the seasonal increase in workload associated with teacher retirements in August. SPPA will now process the recalculations, and interest is paid on revised pension awards where payment is delayed.

Question reference: S7W-03162

Asked by: Laura Moodie, MSP for South Scotland, Scottish Green Party
Date lodged: Thursday, 10 September 2026
Current Status: Answered by Jim Fairlie on 25 September 2026

To ask the Scottish Government how much funding it has provided to Royal Scottish Agricultural Benevolent Institution (RSABI) since the outbreak of bluetongue disease in August 2026, including how much of that funding has been specifically allocated to supporting farmers and farming families in south west Scotland.

This financial year the Scottish Government has provided RSABI with grant funding of up to £85,000 to provide emotional, practical, and business support to people living and working in Scotland's agricultural community. The Scottish Government has also committed £50,000 to support the delivery of the Farmstrong programme, which promotes wellbeing and resilience within the farming and crofting sectors. These services are available across Scotland, including to farmers and farming families in southwest Scotland.

Question reference: S7W-03176

Asked by: Laura Moodie, MSP for South Scotland, Scottish Green Party
Date lodged: Thursday, 10 September 2026
Current Status: Answered by Jim Fairlie on 24 September 2026

To ask the Scottish Government, in relation to Forestry and Land Scotland, which internal audit reports since 1 April 2019 have received limited assurance, qualified assurance, or any equivalent rating below substantial assurance, and what recommendations for corrective action were made in each report.

As a large operational public delivery body, Forestry and Land Scotland (FLS) undertake regular audit activity to help it further drive improvement. This is recognised with reference to PQ S7W-03177 on 24 September 2026 that outlines that action has been taken on all those recommendations made. The internal audit reports for Forestry and Land Scotland that have received a rating of “limited” or below and the associated recommendations, from the 01 April 2019 are as follows:

FY 19/20
Audit Title:	Recommendation(s)
No relevant reports	Not Applicable

FY 20/21

Audit Title

Recommendation(s)

Health & Safety – Part II

(Limited Assurance)

1. Management should ensure that there is a clear timeline in place to replace all OGBs with SOPs and implement these. This should be formalised with adequate priorities and resources to ensure that effective guidance is in place.

2. Management should ensure that the project to formalise mandatory training for job roles is given high priority, formalised and realistic timescales put in place for completion. Also, ensure adequate evidenced monitoring and reporting procedures are developed and put in place to support this to ensure adequate National Office oversight and actions.

3. Management should ensure that monitoring and management information is consistent and fit for purpose across the organisation, with clear expectations for H&S monitoring being adequately communicated to staff across regions. National Office should maintain an oversight role to ensure that there is compliance and there should be a set frequency for reporting.

4. Management should ensure that the ongoing project to improve H&S roles and responsibilities is prioritised appropriately and given sufficient resources to ensure timely completion.

5. We recommend that Management ensure that the following actions are taken:

?A process should be put in place to ensure that any communications, instruction, and training carried out in addition to the mandatory e-learning is recorded, including the content and recipients.

?The format and content of the competency checklists required by the HAV SOP are identified and communicated effectively to staff.

?There should be additional guidance to ensure a consistent approach by Regional Management on monitoring staff health and implementing PVMPs where required.

?Sufficient controls should be introduced across the organisation to ensure that staff are only operating vibrating tools for which they are trained to use.

?Any assessments should be documented and retained appropriately.

FY 21/22

Audit Title

Recommendation(s)

Firearms Policy and Practice

(Limited Assurance)

1. Given the potential risks i.e. inequality across staff members, health and associated safety concerns, we would recommend that the use of firearms is subject to the full requirements of the Firearms Act 1968 (i.e. requirement of a Police Firearms Licence which will be subject to renewal in line with the Act, currently every five years, requiring their access to GP records) for all current and future firearm holders.

2. A formal delegation should be in place from the CEO to any officers responsible for authorising the use of firearms within the organisation.

3. Management should create and implement a robust mechanism for recording home security inspection outcomes (e.g. a checklist outlining all storage and safety requirements). This would ensure all storage provisions have been consistently reviewed and provide a higher level of assurance to Management that firearms are being stored appropriately.

4. Management should implement a system for the monitoring of shotguns held within local offices i.e. sign in/out. This would ensure that possession of shotguns is documented and a transparent audit trail in place.

5. Management should implement risk assessments for all current and future firearm holders. These should be conducted on an annual basis, requiring input from Line Managers as well as third party assurance (i.e. from HR professionals), review of intelligence gathered over past year i.e. proficiency tests, accidents, near misses, home security checks, audit results etc. This would ensure that authority to use firearms is regularly reviewed and only continues after a robust risk-based assessment.

6. Any checks carried out in regard to reasonable equipment use (i.e. ammunition use) should be evidenced and reported. This should be outlined within the new SOP or related guidance.

7. Management should improve the guidance and monitoring surrounding mandatory checks, for example:

(a) Documentation requirements should be clear to all staff i.e. a checklist tool requiring sign off for different responsibilities. Subject to implementation of Recommendation 1, inclusion of Police Firearm/Shotgun Licence renewals.

(b) Possession and transfer of firearms should be documented and transparent at all times, including when being disposed of.

(c) Evidenced assurance should be sought that each staff member using a firearm has up-to-date proficiency checks and that these are retained in the correct files with the correct documentation going forward.

(d) Consideration of development of the National Firearms Register should be explored to enhance monitoring and allow periodic checks.

Self-billing

(Limited Assurance)

1. To ensure there is clear, consistent policies and processes in place, Management should:

Establish a formal plan, timescales, and related training to finalise draft policies and guidance.
Ensure that the new Policy provides a robust overview of roles, responsibilities, and accountabilities.
Establish robust procedure or guidance related to debt management, monitoring, escalation routes and write off procedures. These should align to Scottish Public Finance Manual (SPFM) guidance and the FLS Framework Document (i.e. organisational write-off delegations of up to £300,000 and any further internal delegations).
Document procedures/criteria for new and existing customers wishing to enter into a self-billing arrangement. This should be communicated to all existing and potential future timber customers to ensure equality of opportunity.
Ensure all current and future guidance is subject to a regular review schedule to ensure they remain up to date.

2. In order to improve communications and understanding between the M&S Team and Finance i.e.:

When the new policy and related guidance is issued, joint training should be held between M&S and Finance colleagues.
M&S and Finance Management should meet on a regular basis (e.g. bi-annual) to discuss any existing or emerging issues, reconciliations between SRP and eFin and lessons learned.

3. Management should review all Self-Billing Protocols to ensure consistency in approach for all relevant customers and promote transparency, equality, and ease of monitoring.

4. To ensure systems and processes are effective and efficient, management should carry out a thorough review, including a cost-benefit analysis, on the self-billing processes and its supporting systems. This should provide a basis for short-, medium- and long-term improvement options.

5. Management should develop the current audit checks carried out to ensure they are undertaken objectively, regularly and outcomes documented, reported, and scrutinised appropriately.

6. To improve current debt and customer management, Management should:

implement ongoing, documented monitoring for both performance against credit limits and payments due, ensuring reminders and resolution procedures are applied and adhered to
statements should be issued i.e. on a quarterly basis to each customer with a credit arrangement, outlining their current balance.

7. Management should implement a regular review of ongoing credit arrangements for all customers (at least annually) i.e.:

A credit limit review for all customers with an agreed credit limit, taking into account credit worthiness, current timber price against agreed customer volume needs and past payment performance, including any action needed regarding exceeded credit limits.
A performance review for all self-billing customers which takes into account performance information and statistics (i.e. transactional errors; un-invoiced despatches; mismatch transactions and despatch cancellations) to determine continued efficiency of using the self-billing arrangement for each individual customer.

Business Continuity Planning

(Limited Assurance)

1. Management should establish a high-level strategy and related policy which outlines purpose, priorities and high-level guidance related to the BCPs.

2. Management should take the opportunity of the planned consolidation of all BCPs to ensure that all information included is accurate, up-to-date and includes key information such as stakeholder contact details, business critical activities, and provisions for all potential major disruptions (i.e. reduced access to offices). Arrangements should be reviewed regularly to ensure accuracy. Currently we understand that completion of BCP reviews for the consolidation is March 2023. If it is envisioned that there will be a delay to the update of Regional Plans, these should be updated to ensure accuracy in the interim.

3. Management should ensure that testing schedules are established and implemented as business as usual across all BCPs, using proportionate techniques (i.e. paper tests, full scenario testing etc). Results and lessons learned should be recorded and reported appropriately to ensure a cohesive approach, escalation of any issues and encourage information sharing.

4. Management should implement a periodic exercise in which the current list of BCPs is reviewed against internal and external risks. As part of this, a gap analysis should be performed to ensure the appropriateness of BCP coverage and communicated to the Head of Services Delivery and Continuity to facilitate information dissemination to BCP owners for action.

5. A full training and awareness plan should be established prior to issue of the revised BCP arrangements to ensure training is delivered, communicated, and periodically refreshed to all relevant stakeholders. In our opinion, this should include, but not be limited to roles and responsibilities, and management of interdependencies.

6. Management should establish a communication plan to ensure that there is ongoing communication to key stakeholders and staff regarding BCP updates. In our opinion, this should include:

General BCP guidance/communication (e.g. storage provisions)
Planned updates and testing.
Testing results and lessons learned

FY 22/23
Audit Title:	Recommendation(s)
Asset Management (Limited Assurance)	1. Management should establish and implement, for all categories of assets, live and appropriately cross referenced (embedded links to associate documents): One high level, overarching Asset Management Strategy. One Policy which includes asset definitions e.g. capital/tangible/intangible etc, priorities and high-level direction. One set of guidance with key controls and processes set out. Separate but co-ordinated Asset Plans by area of responsibility that support the delivery of the overarching corporate objectives. Ideally this should be communicated as one, along with relaunch awareness/training sessions for all relevant staff. However, it should also be held on the intranet (see Recommendation 4). 2. To ensure clarity, Management should document accountability, roles and responsibilities throughout the asset management lifecycle applicable across the organisation should be clear and documented, including escalation lines and “expert” points of contact. These should be communicated appropriately to all members of staff. 3. Management should: Gather information regarding all categories of assets and retain these in a centralised record to encourage consistency and dynamic communication across the organisation. Implement consistent policy and guidance regarding management, monitoring and safeguarding of assets below the value threshold, including an appropriate audit trail. Ensure a consistent approach to management of assets not covered by National Office processes. Guidance on processes should be established to ensure regions’ assets are recorded, monitored, and checked regularly. 4. Management should create a short-term centralised information base (e.g. a checklist) to improve consistency until the wider long-term procedures can be rolled out, including: One set of guidance and templates Reconciliation/physical checks of assets requirements. Minimal consistent reporting to Regional Senior Management and National Office. Contact details of appropriately trained staff members within each area. Appropriate communication and training.
Contract Management (Limited Assurance)	1. (a) Management should put in place a formal procedure to: Encourage and receive feedback from all staff involved in contract management activities (including a lesson learned exercise) to identify areas where contract management guidance is not appropriate e.g. small contracts. Assess the success of the e-Learning (e.g. quiz completion rate/tries) following full implementation. (b) Management should then consider whether SOP or training content requires refreshment to ensure buy-in and applicability of procedures to different functions. 2. Management should streamline health and safety guidance specific to contract management to include within the Contract Management SOPs to ensure consistency, clarity and reduce duplication of effort. 3. Management should ensure that roles and responsibilities relating to the differences between “Contract Managers” and “Contract Delivery” are clearly communicated to all staff members. Additionally, further processes should be implemented to ensure that Local Contract Managers, who take forward contract delivery activities, have access to the information required to take forward their role appropriately (e.g. internal handover). 4. Following implementation of the SOPs, Management should ensure periodic monitoring is conducted for all contract files to ensure a full audit trail is retained. This should be taken forward in a consistent manner (e.g. implementation of a checklist for completion including all elements which should be included in contract files). 5. Management should implement procedures to ensure that: Monitoring of key areas such as spend, performance and health and safety (where applicable) is taken forward and recorded consistently including what the monitoring entailed and the results (whether positive or negative) Reporting requirements are implemented and clearly outlined including what should be reported and where. This should include reporting from Local to National Contract Managers (where applicable i.e. for Framework Contracts), collation and comparisons to eFin information and reporting into the Executive Team where appropriate.
Data Governance and Management (Limited Assurance)	1. Management should: Review all related policies to ensure they remain relevant and up to date. Finalise and implement the Retention Policy and include detailed guidance on disposal of data. Ensure policies and procedures are communicated effectively to staff. 2. Management should ensure that: Detail surrounding the application of responsibilities is documented and communicated to ensure consistency across the organisation. Staff with related responsibilities are aware of processes required to ensure responsibilities are being fulfilled. 3. Management should implement specific training for all staff with information management responsibilities (wider than that of general responsibilities). 4. Management should ensure that the revision of records management system include: Provisions to drive consistency of filing conventions and practices across the organisation. Appropriate controls over file management including deletion and full audit trails of access and amendments to ensure integrity of information. Capability to monitor files held and extract reports on activity etc. 5. Management should introduce guidance and requirements to responsible staff to monitor user access on a regular basis to ensure no unauthorised or out of date access permissions exist. 6. Management should: Introduce an Information Asset Register to ensure awareness of all data assets held by the organisation. Implement processes to ensure that information is recorded and monitored regularly to ensure integrity and compliance with regulatory requirements.

FY 23/24
Audit Title:	Recommendation(s)
Governance (Limited Assurance)	1. Management should remove the unapproved Framework from the web site; create a plan to fully update the document including key tasks and timelines and re-publish once approved. 2. Management should ensure that discussions, decisions, and actions are all clearly documented for each of the governance groups in operation. 3. Management should create formal Terms of Reference for all governance groups, including whether they are advisory or decision making and the applicable escalation routes and implement appropriate forward planning to ensure that they align and these Boards meet regularly to ensure appropriate high-level oversight. 4. Management should formalise the review requirements of the ICC to address the lack of consistency in the detail provided across the Regions/Directorates and ensure that evidence is linked as well as a narrative to provide comfort to Directors and the Chief Executive that Regions can support their assessments of control. 5. Management should introduce a consistent minimum standard of governance documents and record keeping for all governance groups to ensure that a full audit trail is maintained and formally record any points to note. 6. Management should conduct an organisation wide review to ensure that forward job plans align with job descriptions or formal agreement to changes to roles is documented and that objectives are created in line with guidance. 7. FLS should review their underpinning basis for granting DFA/DPA and re-issue authorities ensuring that documented segregation of duties is maintained. 8. Management should update the organisational Communications Strategy. 9. Where formal Business Partner roles are in place a Terms of Reference, agreed with client areas, should be created and implemented to ensure that roles and responsibilities are clearly documented. 10.Management should review and update risk guidance to include: Guidance on how to write a risk and the basis for prioritisation. The requirement for an independent review of local process in place to ensure these align with the Framework. The requirement to formalise risk escalation as well as documentation of the consideration of risks and risk registers. 11.National Office should implement a review of the Information Management section of the ICC and consider the inclusion of Compliance and Review sections to ensure that the scope of assessment of the ICC is sufficiently wide. 12.To allow a centralised/independent assessment of the quality of responses management should consider requiring evidence in support of the assessments to be attached to the ICC. Additionally, Management should provide guidance/clarification/training to regions, and other cost centres if appropriate, on the roles and responsibilities related to access controls, and any other areas highlighted by Management review, to ensure that appropriate assurance is provided by the Regions.
Health & Safety: Civil Engineering (Limited Assurance)	1. Management should implement formal documented and ongoing monitoring/reporting of compliance with CDM Regulations and risk mitigations including H&S by the contractor to ensure that FLS, at all levels, are aware of all possible risks to contract, finances, reputation, and achievement of objectives. 2. Management should review documentation requirements to ensure that unnecessary duplication is avoided and identify the "single source of truth" to substantiate compliance with procedures and this is clarified and communicated to staff. 3. Management should ensure that all staff on site are fully trained and/or adequately supervised to ensure compliance with Regulations and avoid accidents or possible financial penalties and reputational damage. 4. Management should introduce a mandatory formal process where FLS are timeously aware of any H&S issues to ensure that risks are managed appropriately by the contractor and risk to reputational damage is minimised. 5. Management should expand the Standard Operating Procedure (SOP) to clarify the change process to be implemented where H&S issues require improvements to be implemented. 6. Management should re-enforce the requirement to fully complete AIRS with Managers who review/approve entries ensuring that all information is completed on the system.
Procurement (Limited Assurance)	1. Management should: Facilitate update of the Strategy including key development activities such as stakeholder engagement in order to remain compliant with the Procurement Reform (Scotland) Act. When establishing the refreshed strategy, consider outcomes and actions to support other areas of the Corporate Plan and Performance Framework. 2. Management should update the ToR and other relevant governance documents and guidance surrounding the Procurement Pipeline and ensure that current arrangements are outlined and reflected to formalise decision making powers. 3. Management should: Review the current Delegated Limits of Authority. In our opinion, basing these limits on individual role and responsibilities would provide greater control around the appropriateness of authorities allocated. Implement tighter controls surrounding DPA including number of staff with DPA (i.e. creation of a DPO role or similar) and providing descriptions surrounding what this entails. 4. Management should introduce the requirement to carry out due diligence checks on all preferred suppliers following the evaluation stage. 5. Management should implement independent monitoring and sample checks for all non-regulated activity to ensure that: There is sufficient justification for procurement activity or NCAs. Decisions made throughout the process are fair and clearly documented, including any variations/extensions etc. Decisions are made and/or approved by appropriate members of staff (e.g. Cost Centre Managers) There is no disaggregation in respect of NCA activities. 6. To show appropriate transparency and scrutiny over information reported, Management should ensure a record is kept (i.e. minutes) of the discussions held at the Quarterly Procurement Pipeline Meetings.
Business Sustainability (Insufficient Assurance)	1. Management should develop and implement a strategy underpinned by a short-, medium- and long-term plan to support financial recovery and growth. This should include governance arrangements that provide clarity of roles and responsibilities, budget authority, decision making and any associated tolerances across the organisation. The strategy and associated plans should include, as a minimum, scenario planning which considers: Dependencies across the organisation. Robust financial projections, taking into account previous year outturn and inflationary increases; and historical market trends and analysis. Optimum financial targets, including income, and how these align and impact on operational activities and targets. 2. Management should develop and implement recovery plans; including how progress will be managed and monitored against the recovery plan and future plans; and how the use of reserves is required to improve and invest in the business and its sustainability. 3. Management should develop and implement a robust and consistent range of appropriate data to effectively support processes and monitoring and reporting requirements. 4. Management should ensure that once plans have been developed and implemented and that effective and timely monitoring and reporting is undertaken roles and responsibilities are clearly defined to enable flexible and prompt responsive actions to ensure targets are being achieved/exceeded. 5. Management should ensure that the organisation has access to adequate skills and expertise through development of a workforce strategy and plan. This should include commercial business knowledge and be appropriately positioned in the organisation to meet the needs of the business.

FY 24/25

Audit Title:

Recommendation(s)

HR: Recruitment & Retention

(Limited Assurance)

1. Management should create workforce planning policies and procedures that document the process and clearly link the process to approvals, budget setting and succession planning and implement a formal monitoring process to ensure that the policy and procedures is having an effective impact.

2. Management should introduce a WFP that provides a medium and long-term outlook across the full organisation, assessing skills gaps and requirements and identifies and embeds the approval process for agreeing and advertising vacancies.

3. Management should ensure that a full audit trail, in line with retention policy, is maintained which supports decision making and ensures compliance with policy and procedures and legislation.

4. Management should re-visit the decommissioning of probationary periods, requesting more robust evidence to substantiate the decision to ensure that FLS are operating in line with best practice and evidenced policy.

5. To ensure that FLS are operating efficiently and effectively management should review retention policies and procedures to ensure these are fit for purpose, effective and cost efficient.

6. Management should complete the corrections required for these two allowances and create a report for senior management on the human and financial impacts.

7. Management should complete a review all of the allowances to ensure that they are all in accordance with guidance, legislation and calculated accurately.

8. Management should expand the review of reports to ensure that information is complete and accurate and use these reports as the basis for reporting trends and analysis to senior management including data on exit interviews.

Regional Management

(Limited Assurance

1. Management should identify all processes across FLS and ensure that appropriate policies, consistent procedures, and guidance are documented and communicated/disseminated. Steps should also be taken to ensure that these are received and understood and that they:

ensure that roles and responsibilities are clearly defined, including any transferred from NO or senior staff. This should also clearly set out NO leadership role and oversight.
embed a consistent approach to work undertaken and ensure that a full audit trail is maintained.

2. Processes should be implemented to ensure that LMPs updates are timeous and co-ordinated to facilitate planning and ensure only approved coupes are included in timber plans. In addition, to provide clear information for stakeholders all LMPs should follow a consistent format and be published on the web site.

3. Management should establish a consistent calculation methodology for targets and budgets. This should be clearly defined and implemented taking account of all local factors, which we acknowledge may result in a nil entry for some areas. Finance should continue to work with the Regions to identify a consistent approach to forecasting (phasing) that can provide a realistic basis for measurement of success across the year for programme budget lines.

4. To ensure and facilitate effective management and monitoring: Finance should consider, in conjunction with Region representation, if the BMR is fit for purpose for the Regional clients and can be utilised without FBP support; provide training in support of the guidance providing examples of appropriate detail to support checklist assessments and NO should take steps to carry out quality checks on submitted returns; raise awareness of existing risk management guidance, provide refresher training and ensure that escalation requirements are clearly defined in guidance.

FY 25/26

Audit Title:

Recommendation(s)

Payroll

(Limited Assurance)

1. Management should:

Strengthen the timeliness of payroll updates by enforcing deadlines for HR notifications and introducing a reconciliation process prior to payroll cut-off.

2. Management should:

Introduce a formal debt recovery and write-off policy which can be consistently applied for each case, with clear timelines for escalation to Finance and management approval for non-recoverable amounts.
Update the Learning & Development policy to include clear rationale and guidance for cases where training or learning loans are issued, including the conditions under which repayment will or will not be recovered when an employee leaves.

3. Management should:

Introduce regular reconciliation between HR records and payroll updates to confirm that all starters are processed before payroll cut-off.
Require mandatory retention of start-date documentation and signed contracts within employee folders to support a complete and auditable record.
Issue quarterly ELT-endorsed reminders to line managers about payroll responsibilities, especially for leavers and maternity returners.

4. Management should:

Deliver the planned EHP automation in iTrent with system-enforced caps so that all payments are processed through the tool.
Complete the exercise to back-pay the ~£90k owed to eligible staff, with ELT oversight.
Strengthen interim spreadsheet checks, including a second independent review of calculations each month on the entitlement hours.

5. Management should:

Rationalise roles in iTrent to enforce least-privilege access, removing Cleardown rights from HR staff not operationally responsible for payroll.
Apply expiry dates for temporary access and maintain a segregation-of-duties override register, documenting the rationale and planned end date for any conflicts arising from resourcing constraints.
Retain evidence of historic access outside iTrent until system functionality is enhanced to provide historic access reporting.

6. Management should:

Introduce a reconciliation process between Edenred files and other key third parties providing reporting on deductions and FLS’s internal employee participation lists before deductions are processed. Document discrepancies and corrections noted.

7. Management should:

Reinforce the maker–checker process for court order payments by standardising the evidence of approval, for example, by requiring either a signed payment sheet or a formal email from the Payroll Manager explicitly confirming that checks have been completed and payments are approved.
As a quick improvement, require that the authorising email explicitly states the check has been performed (e.g., “checked and approved for payment”) to provide clear evidence of review.
Establish periodic monitoring by the Payroll Manager to confirm the control is completed consistently and evidence is retained.

8. Management should:

Transition all overtime claims into iTrent.
Provide affected staff with clear notice (e.g. three months) that manual claims will no longer be accepted.

9. Management should:

Enforce consistent use of the input/checked template or formally designate the monthly spreadsheet as the primary evidence of review for bank account changes.
Introduce monthly spot-checks, tracing payroll changes back to original employee forms and completed checklist, to strengthen assurance.

Health & Safety: Work Equipment

(Limited Assurance)

1. Management should:

a.Standardise regional HS&W Forum ToRs to ensure key elements are captured (such as purpose, membership, quorum, escalation/reporting routes, annual review date) and implement within all regions.

b.Retire all legacy regional HS&W policies and ensure they are replaced with local HS&W arrangement documents that clearly reference and align with the National HS&W policy. Update relevant SOPs, including the Risk Assessment & Risk Management SOP, to reflect the current policy structure, and communicate these changes to all regions to ensure consistent understanding and application.

2. Management should:

a.Establish a formal review arrangement for the National HS&W Policy and all associated SOPs to provide greater assurance that they are reviewed on a timely and consistent basis.

b.Implement a mandatory governance step whereby all draft policies and SOPs are reviewed by the National HS&W Committee prior to approval, ensuring appropriate consultation.

3.a. Management should embed and communicate the new Direct Purchase (below £10k) SOP requirements, ensuring consistent HS&W/MES Team involvement in all relevant sub-£3k purchases, and conduct a review of its effectiveness once the SOP has been in place for a suitable period.

b. FLS should establish or reassign a cross regional equipment specification forum (either by reinstating the former Machinery Working Group or designating an existing governance forum) to support consistent decision making, share good practice, and maintain an agreed standard equipment list aligned to operational and safety requirements. This will help ensure joined up specifications and reduce variation in procurement standards across regions.

4. Management should:

a.Ensure all regional risk registers include key health and safety risks relating to staff, contractors, and members of the public, and require alignment with the Corporate Risk Register to support consistent escalation.

b.Update and reactivate the Land Management & Regions risk register, ensuring it is current, complete, and subject to a defined review cycle so that emerging health and safety risks are routinely identified and monitored and align and inform the Corporate Risk Register.

c. Issue clear guidance to regional managers on minimum health and safety risk categories, expected update frequency, and the escalation route to the corporate level to support consistent risk governance across all regions.

5. Management should continue to develop and implement a coordinated, policy owner/National Office led approach to monitoring regional compliance with Health & Safety SOPs, to provide greater organisational visibility and assurance over consistent application of requirements.

6. Management should ensure all assets are consistently tagged and accurately registered in TranSend before being placed into service, with clear ownership for timely updates when asset condition or status changes.

7. a. FLS should introduce mandatory data-completion checks of the AIRS reporting system to prevent the closure of incomplete entries. This should form part of the assurance work performed by National Office and this requirement should be reinforced through targeted reminders and guidance to staff and managers to ensure consistent and timely data entry.

b. Management should consider whether the current configuration and use of iTrent provides sufficient visibility of work-related absences and supports reliable monitoring and assurance at an organisational level. Clear guidance should also be issued requiring managers to select the “work-related accident” category in iTrent when logging an absence where appropriate, supported by updated user instructions.

FY 26/27
Audit Title:	Recommendation(s)
No relevant reports	Not Applicable

All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers.

Question reference: S7W-03175

Asked by: Laura Moodie, MSP for South Scotland, Scottish Green Party
Date lodged: Thursday, 10 September 2026
Current Status: Answered by Jim Fairlie on 24 September 2026

To ask the Scottish Government, for each financial year since 2019-20, which 10 suppliers received the highest value of payments from Forestry and Land Scotland, and what the total amount paid to each supplier was in each year.

The ten suppliers that received the highest value of payments from Forestry and Land Scotland (FLS) in each year, since FY 19/20 are as follows:

FY 19/20
Supplier Name	Aggregate Spend
Duncan Wemyss Ltd	£2,619,919.81
Elliot Henderson Ltd	£2,610,585.48
M.A.M Contracting Ltd	£2,381,173.45
Dick Brothers Forestry Ltd	£1,818,663.92
Castleview Plant	£1,728,676.12
G S Campbell (Contractors) Ltd	£1,708,456.90
Knight Frank LLP	£1,665,909.55
GTR Contracts Ltd	£1,614,654.03
AMD Contract Services Ltd	£1,422,436.69
Speyside Harvesting Ltd	£1,149,994.48

FY 20/21
Supplier Name	Aggregate Spend
Harper Macleod LLP	£5,056,688.83
Castleview Plant	£3,375,818.05
Elliot Henderson Ltd	£2,628,062.36
Dick Brothers Forestry Ltd	£1,773,982.91
G S Campbell (Contractors) Ltd	£1,762,390.78
Blacklock Harvesting Ltd	£1,701,583.26
Knight Frank LLP	£1,666,364.70
Duncan Wemyss Ltd	£1,546,874.14
Forest Research	£1,466,258.92
Christies (Fochabers) Ltd	£1,422,499.15

FY 21/22
Supplier Name	Aggregate Spend
Castleview Plant	£4,375,448.22
M.A.M Contracting Ltd	£3,461,651.63
Dick Brothers Forestry Ltd	£2,517,135.53
Elliot Henderson Ltd	£2,507,798.73
G S Campbell (Contractors) Ltd	£2,386,407.38
Harper Macleod LLP	£2,192,899.30
Duncan Wemyss Ltd	£1,823,729.42
Knight Frank LLP	£1,668,234.61
Jim Wilmer and Sons Timber Harvesting Ltd	£1,538,346.53
Blacklock Harvesting Ltd	£1,536,012.98

FY 22/23
Supplier Name	Aggregate Spend
Castleview Plant	£4,880,770.66
Duncan Wemyss Ltd	£3,427,696.11
G S Campbell (Contractors) Ltd	£3,299,225.57
M.A.M Contracting Ltd	£3,190,591.42
Dick Brothers Forestry Ltd	£2,400,858.41
GTR Contracts Ltd	£2,077,870.47
Blacklock Harvesting Ltd	£2,050,453.19
Alltec Construction Ltd	£1,911,556.91
Robertson Construction Group Ltd	£1,782,127.30
Maelor Forest Nurseries Ltd	£1,690,450.71

FY 23/24
Supplier Name	Aggregate Spend
Dick Brothers Forestry Ltd	£10,244,235.52
Morgan Sindall Construction & Infrastructure	£4,435,697.24
Castleview Plant	£4,178,967.51
Duncan Wemyss Ltd	£3,109,423.43
GTR Contracts Ltd	£3,101,975.44
G S Campbell (Contractors) Ltd	£3,043,373.35
Kerr & Smith (Cumnock) Ltd	£2,659,843.85
M.A.M Contracting Ltd	£2,362,772.75
Eric Boyd Forestry Ltd	£2,339,249.98
Maelor Forest Nurseries Ltd	£1,943,260.95

FY 24/25
Supplier Name	Aggregate Spend
Tilhill Forestry Ltd	£17,525,048.09
Morgan Sindall Construction & Infrastructure	£17,398,509.49
Duncan Wemyss Ltd	£4,060,878.24
G S Campbell (Contractors) Ltd	£4,030,747.01
Castleview Plant	£3,217,363.43
AMD Contract Services Ltd	£2,433,337.28
Eric Boyd Forestry Ltd	£2,090,741.12
Bjorkemar Construction & Consulting Ab	£1,928,308.24
M.A.M Contracting Ltd	£1,842,713.33
GTR Contracts Ltd	£1,691,860.50

FY 25/26
Supplier Name	Aggregate Spend
Tilhill Forestry Ltd	£15,361,021.41
G S Campbell (Contractors) Ltd	£4,426,643.20
Duncan Wemyss Ltd	£3,906,186.93
Castleview Plant	£3,213,201.36
Eric Boyd Forestry Ltd	£2,451,220.46
M.A.M Contracting Ltd	£2,132,007.39
GTR Contracts Ltd	£1,755,036.33
DFFC Ltd	£1,753,625.80
Molplant Construction Ltd	£1,697,929.58
Alltec Construction Ltd	£1,594,462.12

Question reference: S7O-00332

Asked by: Laura Moodie, MSP for South Scotland, Scottish Green Party
Date lodged: Wednesday, 23 September 2026
Current Status: Due to be taken in the Chamber on 1 October 2026

To ask the Scottish Government, following the Town of Culture 2028 bidding process, how it will further support local authorities in the South Scotland region to use culture to tell stories about their communities.

Question reference: S7W-03063

Asked by: Laura Moodie, MSP for South Scotland, Scottish Green Party
Date lodged: Wednesday, 09 September 2026
Current Status: Answered by Mairi McAllan on 22 September 2026

To ask the Scottish Government whether it plans to provide emergency scholarship funding, or equivalent financial support, for students from Gaza who hold offers from Scotland's universities for the 2026-27 academic year, including support sufficient to enable them to meet the financial requirements for a UK Student visa.

The Scottish Government remains deeply concerned about the devastating humanitarian catastrophe in Gaza and the impact it continues to have on civilians, including students whose education and future prospects have been profoundly affected by conflict and displacement.

Power over immigration is reserved to the UK Government and this includes decisions regarding safe and humanitarian routes to the UK for students in conflict settings. We welcomed the introduction in 2025 of the scheme enabling students from Gaza to travel to Scotland for study. The initiative supported 27 students on fully funded scholarships to take up places at Scottish universities during academic year 2025-26.

Scottish Ministers pushed the UK Government to continue these arrangements and it is welcome that they have resumed for academic year 2026-27.

We are urgently working with the UK Government and Scottish universities to make sure as many students as possible who meet eligibility criteria can begin their scholarships in Scotland.

Scottish universities, including Universities of Sanctuary, remain committed to supporting students affected by conflict and displacement. Together, we are providing humanitarian support to the people of Palestine and have already committed to explore how we can further support students from Gaza, including through the development of a new postgraduate Scottish Gaza Scholarship Programme.

Question reference: S7W-03179

Asked by: Laura Moodie, MSP for South Scotland, Scottish Green Party
Date lodged: Thursday, 10 September 2026
Current Status: Answered by Jim Fairlie on 22 September 2026

To ask the Scottish Government how many contracts awarded by Forestry and Land Scotland since 1 April 2019 have subsequently been varied to increase either their value or duration and, in each case, by what percentage the contract value or duration was increased.

Since the 1 April 2019, the following Regulated contracts awarded by Forestry and Land Scotland (FLS) have had an unplanned value and/or time variation:

Description	Original Total Value	Revised Total Value	Value Increase %	Start Date	Original End Date	Revised End Date	Time Increase %
Contract for Ground Maintenance & Vegetation Management - Cowal	£54,824.00	£56,219.36	2.55	01-Apr-19	31-Mar-21	31-Mar-23	51.06
Contract for Ground Maintenance & Vegetation Management - Scottish Lowlands	£224,276.00	£226,376.00	0.94	01-Apr-19	31-Mar-21	31-Mar-23	51.06
Contract for Ground Maintenance & Vegetation Management - Lochaber	£93,512.00	£97,283.00	4.03	01-Apr-19	31-Mar-21	31-Mar-23	51.06
Contract for Ground Maintenance & Vegetation Management - Trossachs	£80,340.00	£87,123.28	8.44	01-Apr-19	31-Mar-21	31-Mar-23	51.06
Wide Format Printers (Plotters)	£53,595.36	£140,713.64	162.55	01-Apr-19	31-Mar-22	29-Feb-24	38.60
Multi-functional device (MFD's)	£41,825.34	£163,701.47	291.39	01-Apr-19	31-Mar-22	01-Apr-23	25.53
ArcGIS Licence Requirements	£595,800.00	£628,975.97	5.57	01-Apr-19	31-Mar-22	N/A	N/A
Low Loader Moves Moray & Aberdeenshire	£72,000.00	£76,800.00	6.67	01-Apr-19	31-Mar-21	N/A	N/A
Low Loader Moves Galloway	£127,000.00	N/A	N/A	01-Apr-19	31-Mar-21	31-Dec-23	58.93
Land Disposal	£122,400.00	£123,600.00	0.98	15-Apr-19	14-Apr-23	N/A	N/A
National Fencing Framework	£4,846,500.00	£5,789,297.00	19.45	01-Jun-19	31-May-22	29-Feb-24	36.36
Car Park Machine - Maintenance ONLY (NCA)	£73,767.52	N/A	N/A	01-Jul-19	30-Jun-20	30-Jun-21	52.17
Re-Stock Ground Preparation and Mechanical In-Crop Drains Maintenance - Re-Stock Ground prep East Region South Aberdeenshire	£168,110.00	£169,297.50	0.71	01-Jul-19	30-Jun-21	N/A	N/A
Re-Stock Ground Preparation and Mechanical In-Crop Drains Maintenance - Re-stock Ground Prep for Galloway North	£425,968.00	£443,161.64	4.04	01-Jul-19	30-Jun-21	N/A	N/A
Re-Stock Ground Preparation and Mechanical In-Crop Drains Maintenance - Re-Stock Ground Prep North Region Central	£235,850.00	£326,850.00	38.58	01-Jul-19	30-Jun-21	N/A	N/A
Berryburn Integrated Contract	£231,808.00	£414,648.20	78.88	15-Jul-19	01-Sep-25	N/A	N/A
Harvesting and Extract of Timber - North Region (Thinning)	£668,250.00	£908,250.00	35.91	17-Jul-19	16-Jul-22	31-Jan-23	14.63
Harvesting and Extract of Timber - East Region - Huntly	£800,085.00	£976,067.00	22.00	26-Aug-19	25-Aug-22	30-Nov-22	7.89
Harvesting and Extract of Timber - East Region - Durris	£718,503.80	£987,873.80	37.49	26-Aug-19	25-Aug-22	N/A	N/A
Car Parking Machines	£360,504.03	£530,878.06	47.26	09-Sep-19	08-Sep-22	08-Sep-23	25.53
Forest Management - MTC's - Mid Aberdeenshire	£270,000.00	£337,500.00	25.00	01-Oct-19	30-Sep-21	31-May-22	25.81
Forest Management - MTC's - Highland Perthshire	£550,000.00	£651,824.65	18.51	01-Oct-19	30-Sep-21	31-May-22	25.81
Forest Management - MTC's - Central Region South West	£500,000.00	£513,741.08	2.75	01-Oct-19	30-Sep-21	31-Aug-22	32.35
Forest Management - MTC's - Crianlarich & North Trossachs	£250,000.00	£279,257.20	11.70	01-Oct-19	30-Sep-21	31-Aug-22	32.35
Forest Management - MTC's - Ardgartan & Lochgoilhead	£250,000.00	£284,966.74	13.99	01-Oct-19	30-Sep-21	31-Aug-22	32.35
Forest Management - MTC's - Central Region North East	£225,000.00	£269,695.92	19.86	01-Oct-19	30-Sep-21	31-Aug-22	32.35
Forest Management - MTC's - Central Region North West	£500,000.00	£571,393.76	14.28	01-Oct-19	30-Sep-21	31-Aug-22	32.35
Forest Management - MTC's - Central Region South East	£225,000.00	£311,901.62	38.62	01-Oct-19	30-Sep-21	31-Aug-22	32.35
Forest Management - MTC's - Glenbranter, Strathlachlan & South Cowal	£550,000.00	£649,397.08	18.07	01-Oct-19	30-Sep-21	31-Aug-22	32.35
Forest Management - MTC's - Central Region East South	£350,000.00	£469,120.02	34.03	01-Oct-19	30-Sep-21	31-Aug-22	32.35
Forest Management - MTC's - South Aberdeenshire	£385,000.00	£456,688.62	18.62	01-Oct-19	30-Sep-21	N/A	N/A
Woodland Establishment DPS Lot 1	£9,000,000.00	N/A	N/A	01-Nov-19	31-Oct-24	31-Oct-29	50.42
Woodland Establishment DPS Lot 2	£3,500,000.00	N/A	N/A	01-Nov-19	31-Oct-24	31-Oct-29	50.42
Lochaber Civil Engineering Hired Machinery & Maintenance	£1,900,000.00	£2,600,000.00	36.84	11-Nov-19	10-Nov-21	10-Jan-23	37.84
Corporate Signage	£925,000.00	£1,075,000.00	16.22	06-Jan-20	05-Jan-24	05-Jan-25	20.34
Corporate Structures	£240,000.00	N/A	N/A	06-Jan-20	05-Jan-24	05-Jan-25	20.34
Corporate Furniture	£240,000.00	N/A	N/A	06-Jan-20	05-Jan-24	05-Jan-25	20.34
Supply of Oils & Lubricants	£168,000.00	£168,000.00	N/A	01-Feb-20	31-Jan-23	30-Jun-23	10.26
Corporate Work Wear	£1,043,458.63	£1,325,825.88	27.06	04-Feb-20	23-Jan-27	03-Feb-27	N/A
eFin Licencing (NCA)	£193,000.00	£195,000.00	1.04	01-Mar-20	28-Feb-23	N/A	N/A
Legal Services (call off from SG FW SP-18-010)	£236,590.00	N/A	N/A	02-Mar-20	30-Apr-22	31-Jul-22	10.71
Harvesting and Extract of Timber - East Region - Moray	£950,482.50	£1,650,482.50	73.65	01-Apr-20	31-Mar-23	31-Jan-23	N/A
Helicopters & Pilot Services	£165,000.00	N/A	N/A	01-Apr-20	31-Mar-22	31-Aug-24	55.77
Steep Ground Harvesting	£3,830,693.16	£5,344,863.86	39.53	01-Jun-20	31-May-24	31-May-25	20.34
First Aid Supplies	£25,000.00	£61,000.00	144.00	10-Jun-20	23-Nov-23	N/A	N/A
Drill & Blast	£2,400,000.00	N/A	N/A	15-Jul-20	14-Jul-22	14-Jul-25	61.02
Relocation Services	£165,000.00	£345,000.00	109.09	01-Sep-20	31-Aug-23	31-Aug-24	25.53
Recruitment Advertising	£220,000.00	£450,000.00	104.55	01-Nov-20	31-Oct-25	N/A	N/A
Bridge Inspections	£1,360,909.54	£1,643,741.94	20.78	18-Jan-21	31-Mar-26	N/A	N/A
Worksite, Statutory Safety and Temporary Site Signs	£240,000.00	£278,000.00	15.83	01-Feb-21	31-Jan-23	31-Jan-26	61.02
Smithton and Culbokie Cleaning	£57,435.34	£67,435.34	17.41	01-Apr-21	31-May-25	N/A	N/A
Temporary Forest Road Bridges	£1,000,000.00	£2,931,621.00	193.16	25-May-21	23-Oct-28	N/A	N/A
Temporary Forest Road Bridges	£1,000,000.00	£2,931,621.00	193.16	25-May-21	23-Oct-28	N/A	N/A
Framework Agreement for Building Maintenance - West	£1,318,000.00	£1,818,000.00	37.94	01-Sep-21	31-Aug-25	27-Jan-26	7.84
Framework Agreement for Building Maintenance - West	£1,318,000.00	£1,818,000.00	37.94	01-Sep-21	31-Aug-25	27-Jan-26	7.84
Car Park Cash Collection	£409,051.06	£430,113.96	5.15	01-Oct-21	30-Sep-23	30-Sep-25	51.06
Car Park Machine Maintenance and Back Office	£361,200.00	N/A	N/A	01-Oct-21	31-Oct-23	31-Oct-25	50.00
Bottled gas	£48,000.00	£72,000.00	50.00	21-Oct-21	21-Oct-25	N/A	N/A
Ecological Surveys - North	£240,000.00	£256,285.00	6.79	25-Oct-21	24-Oct-24	N/A	N/A
Ecological Surveys - East	£185,000.00	£539,000.00	191.35	25-Oct-21	24-Oct-24	24-Oct-26	40.68
Ecological Surveys - Central	£245,000.00	£398,000.50	62.45	25-Oct-21	24-Oct-24	N/A	N/A
Ecological Surveys - West	£265,000.00	£298,638.00	12.69	25-Oct-21	24-Oct-24	24-Oct-26	40.68
Ecological Surveys - South	£265,000.00	£268,705.00	1.40	25-Oct-21	24-Oct-24	N/A	N/A
Newton Nursery Project Management Services	£109,656.48	£201,233.49	83.51	30-Nov-21	01-Dec-25	N/A	N/A
Newton Nursery Project - Cost Management	£103,040.00	£156,570.00	51.95	01-Dec-21	31-Dec-25	N/A	N/A
Upper Tyndrum - Design of Access Route	£24,993.00	£168,641.00	574.75	31-Jan-22	03-Jun-22	31-Oct-24	87.50
Silvan House Cleaning & Security Staff Services	£49,500.00	£174,500.00	252.53	01-Mar-22	29-Aug-22	28-Mar-24	78.26
Network Services	£175,102.82	£188,602.82	7.71	12-Jun-22	21-Dec-22	N/A	N/A
Ground Preparation and Mechanised Establishment Operations	£3,030,668.66	N/A	N/A	19-Jun-22	30-Jun-25	31-Mar-27	36.84
Ground Preparation and Mechanised Establishment Operations	£3,030,668.66	N/A	N/A	27-Jun-22	30-Jun-25	31-Mar-27	36.84
Ground Preparation and Mechanised Establishment Operations	£3,030,668.66	N/A	N/A	27-Jun-22	30-Jun-25	31-Mar-27	36.84
QEFP Skip Hire	£23,921.24	£73,921.23	209.02	04-Jul-22	30-Jun-24	30-Jun-26	51.06
Software Licenses	£417,333.92	£418,333.92	0.24	10-Aug-22	30-Sep-24	N/A	N/A
Ground Preparation - Central Region - Trossachs	£138,300.00	£395,390.55	185.89	16-Aug-22	01-Apr-23	31-Mar-24	61.11
Ground Preparation - North Region - Glenmore Mounding, and Inverness Mounding	£101,480.00	N/A	N/A	24-Aug-22	01-Apr-23	01-Dec-23	53.33
Ground Preparation - North - Glenmore Scarifying, and Inverness Scarifying	£153,500.00	N/A	N/A	24-Aug-22	01-Apr-23	31-Mar-24	61.11
Ground Preparation - North Region - Raasay, and Sutherland	£630,630.00	N/A	N/A	24-Aug-22	01-Apr-23	31-Jul-24	68.18
Ground Preparation - East Region - Central & North	£341,900.00	N/A	N/A	24-Aug-22	01-Apr-23	31-Mar-24	61.11
Ground Preparation - East Region - Tay	£311,655.00	£585,426.00	87.84	24-Aug-22	01-Apr-23	31-Mar-24	61.11
Ground Preparation - Central Region - Cowal, and Crainlaraich	£156,495.00	£414,995.00	165.18	25-Aug-22	01-Apr-23	31-Mar-24	61.11
Ground Preparation - West Region - West Loch Awe, and East Loch Awe	£439,847.00	£611,351.82	38.99	30-Aug-22	01-Apr-23	31-Mar-24	61.11
Ground Preparation - West Region - Mull	£95,415.00	N/A	N/A	30-Aug-22	01-Apr-23	31-Mar-24	61.11
Ground Preparation - West Region - North Argyll	£150,900.00	£197,100.00	30.62	30-Aug-22	01-Apr-23	31-Mar-24	61.11
Ground Preparation - West Region - North Lochaber, and South Lochaber	£198,693.75	£534,292.75	168.90	30-Aug-22	01-Apr-23	31-Mar-24	61.11
Ground Preparation - North Region - Caithness, Easter Ross, and Strathgarve	£746,255.35	N/A	N/A	31-Aug-22	01-Apr-23	31-Mar-24	61.11
Ground Preparation - West Region - Kintyre	£238,210.00	N/A	N/A	31-Aug-22	01-Apr-23	31-Mar-24	61.11
Professional Consultancy	£67,372.98	N/A	N/A	22-Sep-22	30-Dec-23	30-Jun-24	28.57
FM Operations - North Region - Caithness & Sutherland	£2,869,916.00	£3,765,173.76	31.19	01-Oct-22	30-Sep-26	N/A	N/A
Interim Regulated Procurement Officer	£103,630.00	£208,057.06	100.77	03-Oct-22	30-Sep-23	30-Sep-24	52.17
Fuel Cards	£3,375,000.00	£3,570,000.00	5.78	25-Oct-22	24-Oct-26	N/A	N/A
Ground Preparation - Central Region West - Whitelee, Heathland & Limerigg	£134,579.58	£324,699.65	141.27	03-Nov-22	13-Apr-23	31-Mar-24	68.75
Mobile Chiller Trailers - West	£63,000.00	£63,305.00	0.48	06-Jan-23	31-Mar-23	N/A	N/A
Tree Seedlings (2023)	£667,071.00	£1,105,911.00	65.79	06-Feb-23	31-Oct-24	31-Oct-25	37.50
HR System (iTrent)	£307,926.51	£310,402.61	0.80	19-Feb-23	18-Feb-27	N/A	N/A
Category Manager	£144,430.00	£288,860.00	100.00	02-Mar-23	01-Mar-24	28-Feb-25	50.00
Roads Maintenance & Associated Services - West Region (North)	£2,958,000.00	£3,506,643.00	18.55	20-Mar-23	31-Mar-26	N/A	N/A
Roads Maintenance & Associated Services - West Region (Central)	£4,706,000.00	£5,842,530.00	24.15	20-Mar-23	31-Mar-26	N/A	N/A
Purchase of Plants	£675,260.25	£879,393.30	30.23	29-Mar-23	31-May-24	N/A	N/A
Cognos	£129,557.91	£201,096.96	55.22	01-Apr-23	31-Mar-25	31-Mar-26	34.29
Estate Management Services - Building Surveying, Architectural & Project Services	£795,000.00	£1,027,000.00	29.18	01-May-23	30-Apr-26	N/A	N/A
Estate Management Services - Annual Asset Valuations	£121,000.00	£200,000.00	65.29	01-May-23	30-Apr-26	N/A	N/A
Estate Management Services - Woodland Disposals	£186,000.00	£386,000.00	107.53	01-May-23	30-Apr-26	N/A	N/A
Estate Management Services - Minerals Consultancy and Management	£117,000.00	£757,000.00	547.01	01-May-23	30-Apr-26	N/A	N/A
SPS_02020 Employee Assistance Programme & Welfare Service	£47,000.00	£48,856.35	3.95	01-May-23	30-Apr-27	N/A	N/A
Grounds Maintenance Trossachs	£21,788.52	£63,406.96	191.01	09-May-23	31-Mar-24	31-Mar-25	54.55
Supply of Bulk Fuel	£1,350,000.00	N/A	N/A	01-Jun-23	31-Mar-25	31-Mar-27	53.33
Supply of Bulk Fuel	£1,350,000.00	N/A	N/A	01-Jun-23	31-Mar-25	31-Mar-27	53.33
Deer & Other Wildlife Management Services - Central A	£658,038.64	£1,316,077.28	100.00	01-Jul-23	30-Jun-24	N/A	N/A
Roads Maintenance & Associated Services - North Region (West)	£1,400,000.00	£1,969,816.97	40.70	01-Aug-23	31-Jan-25	19-Mar-26	43.33
Woodfuel	£90,324.00	£90,883.33	0.62	18-Aug-23	31-Mar-24	N/A	N/A
Haulage - Deliver in SRW	£148,610.00	£265,883.09	78.91	18-Aug-23	31-Mar-24	N/A	N/A
Haulage	£617,710.00	£632,618.94	2.41	18-Aug-23	31-Mar-24	N/A	N/A
Callander Crags/ Coilhallan Hydrological Survey	£30,979.81	£61,965.15	100.02	30-Aug-23	27-Oct-24	N/A	N/A
Specialist Peatland Restoration - Specialist Peatland Harvesting: North Highland (Caithness, Sutherland & Easter Ross); Skye, Wester Ross & Inverness-shire; North East (Aberdeenshire & Moray)	£7,151,550.00	£9,151,550.00	27.97	01-Sep-23	31-Aug-26	N/A	N/A
Training - Managed Service Provision	£1,146,000.00	£1,262,295.00	10.15	11-Sep-23	10-Sep-24	31-Mar-26	62.07
Transformation of Legacy Finance, Purchase to Pay, and Business Planning Systems (MIP) Design & Build	£976,899.32	£1,820,388.57	86.34	02-Oct-23	30-Oct-24	30-Jun-25	40.00
FM Operations - Lochaber North	£391,000.00	£503,932.00	28.88	25-Oct-23	31-Aug-24	31-Aug-26	70.59
FM Operations - Lochaber Central	£113,914.90	£320,161.90	181.05	25-Oct-23	31-Aug-24	31-Aug-26	70.59
FM Operations - Lochaber South	£291,142.70	£1,115,693.00	283.21	25-Oct-23	31-Aug-24	31-Aug-26	70.59
Temporary Appointment User Researcher	£43,601.59	£91,153.04	109.06	10-Nov-23	31-Dec-24	07-Feb-26	50.00
SPHN and Invasive Vegetation Control Works - South of West Region	£228,810.00	£348,310.00	52.23	01-Mar-24	31-Mar-25	30-Sep-26	58.62
Aberfoyle Site Security	£34,381.80	£72,200.80	110.00	11-Mar-24	30-May-24	N/A	N/A
IVC Works - West Region	£295,000.00	£745,000.00	152.54	30-Apr-24	29-Apr-25	30-Sep-26	60.71
Stocking Density Assessment (SDA) - East Region	£60,000.00	£180,000.00	200.00	20-May-24	19-May-28	N/A	N/A
Hylobius Survey - East Region	£30,000.00	£80,000.00	166.67	20-May-24	19-May-28	N/A	N/A
Hylobius Survey - Central Region	£40,000.00	£80,000.00	100.00	20-May-24	19-May-28	N/A	N/A
Hylobius Survey - South Region	£40,000.00	£80,000.00	100.00	20-May-24	19-May-28	N/A	N/A
Deer and Other Wildlife Management	£1,476,190.67	N/A	N/A	31-Jul-24	30-Jun-27	31-May-28	24.44
Deer and Other Wildlife Management	£1,613,883.67	N/A	N/A	31-Jul-24	30-Jun-27	31-May-28	24.44
Plant Supply: Tree Seedling Supply	£18,993,800.00	£20,297,013.00	6.86	01-Aug-24	31-Jul-29	N/A	N/A
Glasgow Bin Servicing	£85,219.80	£147,657.26	73.27	19-Aug-24	18-Jan-26	18-Jan-26	N/A
EV Charger Installs at Dunkeld	£88,397.95	£95,001.95	7.47	05-Mar-25	31-Mar-25	N/A	N/A
EV Charger Installs at Torlundy	£76,023.35	£78,020.35	2.63	05-Mar-25	31-Mar-25	N/A	N/A
Dalbeattie Hub office works	£436,140.84	£474,685.65	8.84	07-Mar-25	31-Mar-26	N/A	N/A
2 x Temp Finance Officers	£39,029.90	£58,594.90	50.13	28-Apr-25	02-Sep-26	N/A	N/A
Interim Business Change Manager	£93,373.60	£205,406.75	119.98	01-Oct-25	30-Sep-26	31-Mar-27	35.29
Intelligent Process Automation (IPA) and Process Optimisation	£95,775.00	£107,475.00	12.22	01-Oct-25	30-Jun-26	31-Dec-26	42.86
Aspen Oracle Fusion Managed Service	£402,825.00	£435,666.88	8.15	01-Feb-26	31-Jan-28	N/A	N/A

Question reference: S7W-03178

Asked by: Laura Moodie, MSP for South Scotland, Scottish Green Party
Date lodged: Thursday, 10 September 2026
Current Status: Answered by Jim Fairlie on 22 September 2026

To ask the Scottish Government how many procurement waivers have been approved by Forestry and Land Scotland in each financial year since 2019-20, including the number, total value and reason for each waiver.

It is assumed that the reference to procurement ‘waivers’, is referring to occasions where Forestry and Land Scotland (FLS) have awarded a Regulated tender using the Negotiated procedure without prior publication under the Public Contract Scotland Regulations or where FLS have had to award directly.

FLS have used the following ‘waivers’ in each financial year since FY 2019-20.

FY 2019-20
Contract	Supplier	Value	Reason
Supply of Christmas Trees	Country Business	£104,167.00	Time-critical to support delivery of the seasonal Programme.
Harvesting and Extraction	Douglas Timber Harvesting	£170,000.00	Time-critical due to contracted supplier insolvency.
Harvesting and Extraction	Speyside Harvesting Ltd	£90,000.00	Time-critical due to contracted supplier insolvency.
FLS Plant Purchases	Christie-Elite Nurseries Ltd	£130,000.00	Time-critical to ensure delivery of the restocking Programme.
FLS Plant Purchases	Alba Trees Plc	£147,500.00	Time-critical to ensure delivery of the restocking Programme.
eFinancials Software Licence Renewal	Advanced Business Solutions	£193,000.00	Interim award pending re-tender.
Stone Haulage	Eagle Recycling Ltd	£69,350.00	Quick Quote requirement that exceeded the regulated threshold. Incorrectly classified as Works.
Car Parking Machines Maintenance	Metric Group Ltd	£73,767.52	Awarded under Regulation 33(1)(b) of The Public Contracts (Scotland) Regulations 2015.
Marooka Ptarmigan Extraction Project	Gary Anderson Forestry	£200,000.00	Awarded under Regulation 33(1)(b) of The Public Contracts (Scotland) Regulations 2015.
Gazelle Machine PSS 3/15	JVD Design & Automation Ltd	£270,000.00	Awarded under Regulation 33(1)(b) of The Public Contracts (Scotland) Regulations 2015.

FY 2020-21
Contract	Supplier	Value	Reason
Hydro Harvesting Rassay	AMAC Forestry Ltd	£60,000.00	Awarded under Regulation 6(1)(c) of The Procurement (Scotland) Regulations 2016.
Supply All Terrain/Low Ground Pressure Vehicle	LogLogic	£80,789.00	Awarded under Regulation 33(1)(b) of the Public Contracts (Scotland) Regulations 2015.
Purchase of Nursery Irrigation Equipment	Briggs UK Ltd	£97,389.00	Awarded under Regulation 33(1)(c) of The Public Contracts (Scotland) Regulations 2015.
COGNOS Software Licence Renewal	Barrachd Ltd	£175,000.00	Awarded under Regulation 33(4)(b) of The Public Contracts (Scotland) Regulations 2015.
Staff Welfare Units for Newton Nursery	Portakabin (Scotland) Ltd	£200,000.00	Awarded under Regulation 33(1)(c) of The Public Contracts (Scotland) Regulations 2015.
Plant Purchases 20/21	Tree Tape UK Ltd	£324,993.20	Awarded under Regulation 33(1)(b) of The Public Contracts (Scotland) Regulations 2015.

FY 2021-22
Contract	Supplier	Value	Reason
East Region Planting	Mike Todd Forestry Contracts	£60,205.60	Time-critical award pending re-tender.
E-Financials	Advanced Business Software & Solutions Ltd (GB)	£206,000.00	Interim award pending re-tender.
Recruitment of Short-Term Temporary Staff	Hays Recruitment	£75,938.64	No suitable provision through framework suppliers.

FY 2022-23
Contract	Supplier	Value	Reason
Silvan House Cleaning and Security Staff	MITIE Cleaning & Environmental Services	£234,500.00	Essential facilities management services pending confirmation of future occupancy arrangements
Silvan House Cleaning and Security Staff	MITIE Cleaning & Environmental Services	£125,000.00	Essential facilities management services pending confirmation of future occupancy arrangements.
Ground Preparation Services - Damside	CGF Services	£71,993.00	Time-critical Quick Quote requirement that exceeded the regulated threshold.
Car Park Design Services, Nevis Forest	Raeburn Farquhar Bowen Ltd	£67,663.00	Time-critical Quick Quote requirement that exceeded the regulated threshold.
Ground Preparation and Mechanised Establishment Operations	Bruce Todd Ltd, Dunnydeer Services Ltd, Forestry Ground Prep Ltd, Plant & Quarry Services, John Strang Contractors Ltd, ICD Contracting Ltd, Kodiak Forestry & Groundworks Ltd, MacColl Appin Ltd, DAB Groundworks Ltd, MAM Contracting Limited, Maxwell Forestry Plant Ltd, Willie Graham Plant, Carron Valley Plant	£2,933,371.68	Awarded under Regulation 33(1)(a) of The Public Contracts (Scotland) Regulations 2015.
Tree Tape Services	Tape 4 Trees Ltd	£215,200.00	Awarded under Regulation 33(1)(b) of The Public Contracts (Scotland) Regulations 2015.
Heathland SPHN Felling	Artscape Gardens Ltd	£74,720.00	Awarded under Regulation 33(1)(a) of The Public Contracts (Scotland) Regulations 2015.
INNS Removal Blairadam	DMFCA Ltd	£65,000.00	Awarded under Regulation 33(1)(a) of The Public Contracts (Scotland) Regulations 2015.
Tree Seedlings	Tape 4 Trees Ltd	£667,071.00	Awarded under Regulation 33(1)(b) of The Public Contracts (Scotland) Regulations 2015.
Forest Management Operations – North Region – Inverness	Forestry Contractors Scotland	£1,349,450.00	Awarded under Regulation 33(1)(a) of the Public Contracts (Scotland) Regulations 2015, following a failed procurement procedure.
Forest Management Operations – North Region - West	Forestry Contractors Scotland	£1,385,107.00	Awarded under Regulation 33(1)(a) of the Public Contracts (Scotland) Regulations 2015, following a failed procurement procedure.
FM Operations - West Region - North Argyll	ICD Contracting Ltd	£1,448,321.00	Awarded under Regulation 33(1)(a) of the Public Contracts (Scotland) Regulations 2015, following a failed procurement procedure.
FM Operations - North Region - Strathspey	Fyfe Forestry Limited	£279,000.00	Awarded under Regulation 33(1)(a) of the Public Contracts (Scotland) Regulations 2015, following a failed procurement procedure.
Forest Management Operations: South Region - Arran	Arran Footpath and Forestry Limited	£516,000.00	Awarded under Regulation 33(1)(a) of the Public Contracts (Scotland) Regulations 2015, following a failed procurement procedure.
Invasive Vegetation Control North Region	Boreal Forestry Limited	£2,530,000.00	Awarded under Regulation 33(1)(a) of the Public Contracts (Scotland) Regulations 2015, following a failed procurement procedure.
FM Operations - West Region - South	ICD Contracting Limited	£4,040,000.00	Awarded under Regulation 33(1)(a) of the Public Contracts (Scotland) Regulations 2015, following a failed procurement procedure.

FY 2023-24
Contract	Supplier	Value	Reason
Aerial LiDAR Survey and Inventory (2023)	Oy Arbonaut Ltd.	£274,840.00	Continued innovation testing within service delivery.
Deer & Other Wildlife Management Services – Central A	Deer Dynamics Ltd (GB)	£567,035.00	Time-critical replacement of a terminated contract.
Roads Maintenance and Associated Services – North Region	D.N. Munro Plant Hire Ltd	£1,400,000.00	Direct award under Regulation 33(1)(a) of The Public Contracts (Scotland) Regulations 2015.
FM Planting Lochaber North	Terras Forestry Company Ltd	£391,000.00	Direct award under Regulation 33(1)(a) of The Public Contracts (Scotland) Regulations 2015.
Dangerous Tree Surveys - East Region	Forest Fact	£90,000.00	Direct award under Regulation 33(1)(a) of The Public Contracts (Scotland) Regulations 2015.
Ground Preparation - East Region Durris	Highland Stoneways Ltd	£113,100.00	Direct award under Regulation 33(1)(a) of The Public Contracts (Scotland) Regulations 2015.
FM Planting Lochaber Central	Sylva Services	£113,914.90	Direct award under Regulation 33(1)(a) of The Public Contracts (Scotland) Regulations 2015.
Planting Lochaber South	Terras Forestry Company Ltd	£291,142.70	Direct award under Regulation 33(1)(a) of The Public Contracts (Scotland) Regulations 2015.
Deer and Other Wildlife Management Services – South A	MG Services	£189,510.60	Time-critical replacement of a terminated contract.
Purchase of Ex-Military Temporary Bridges	L Jackson & Co Limited	£93,000.00	Awarded under Regulation 33(1)(b) of The Public Contracts (Scotland) Regulations 2015.
TI Drone Surveys – Seasonal Repeat Surveys	BH Wildlife Consultancy	£102,000.00	Direct award under Regulation 33(1)(a) of The Public Contracts (Scotland) Regulations 2015.
Inspections of Lifting Equipment	British Engineering Services	£65,572.03	Quick Quote requirement that exceeded the regulated threshold.

FY 2024-25
Contract	Supplier	Value	Reason
Kilmun and Ardentinny Commercial Stone	Breedon Group Plc	£78,719.90	Awarded under Regulation 33(4)(c) of The Public Contracts (Scotland) Regulations 2015.
Land Management Plan Reviews	Bidwells	£104,655.00	Awarded under Regulation 33(1)(c) of The Public Contracts (Scotland) Regulations 2015.
Cell Growing Machinery – Newton Nursey	Bjorkemar Construction & Consulting AB	£1,928,308.24	Awarded under Regulation 33(1)(b) of The Public Contracts (Scotland) Regulations 2015.
Forest Management – Moray & Huntly	McConnachie Land & Forestry Services Ltd	£95,316.00	Time-critical to ensure delivery of the restocking Programme.
Trossachs Ground Preparation 2024-25	BW Forestry Ltd	£75,120.00	Time-critical to ensure delivery of the restocking Programme.
Planting Bennachie	John Tammi/Aidan Tammi T/A Greenfutures	£198,919.00	Time-critical to ensure delivery of the restocking Programme.
Invasive Vegetation Control - West Region	BlueGreen Conservation	£295,000.00	Interim award pending re-tender.
SPHN and Invasive Vegetation Control	JM Treeworks	£228,810.00	Interim award pending re-tender.

FY 2025-26
Contract	Supplier	Value	Reason
Helicopter Services	S.J. Contracting services LTD, trading as Heli-Lift Services	£84,152.00	Awarded under Regulation 33(1)(c) of The Public Contracts (Scotland) Regulations 2015.
BCMS – ISMS.online	Allianist Limited	£80,483.78	Awarded under Regulation 33(1)(b) of The Public Contracts (Scotland) Regulations 2015.
Supply of Service & Maintenance Package (Harvesters)	John Deere Forestry Limited	£300,000.00	Awarded under Regulation 33(1)(b) of The Public Contracts (Scotland) Regulations 2015.

Question reference: S7W-03177

Asked by: Laura Moodie, MSP for South Scotland, Scottish Green Party
Date lodged: Thursday, 10 September 2026
Current Status: Answered by Jim Fairlie on 22 September 2026

To ask the Scottish Government, regarding Forestry and Land Scotland, how many internal and external audit recommendations are outstanding beyond their agreed implementation date, broken down by risk rating and length of delay.