A senior officer has defended her receipt of relocation expenses without paying tax on the payment.
Deputy Chief Constable Rose Fitzpatrick was paid £34,000 by the Scottish Police Authority (SPA) last year to cover her move from the Metropolitan Police Service to Police Scotland.
A recent employment tribunal heard there were no “exceptional circumstances” to support the payment – which was not passed through the organisation’s proper payroll system.
However, Ms Fitzpatrick, who is due to retire in June, claims she was offered the transfer by former SPA chief executive John Foley after a previous payment was delayed.
The tribunal heard there was a five-month delay in reimbursement of some initial relocation costs due to “paperwork getting lost in the system”.
The hearing was brought by former SPA accountant Amy McDonald, who claims she was forced out of her role after raising concerns over the organisation’s finances.
Ms McDonald highlighted the reimbursement payment as it would not have been taxed, alongside a £53,000 payment to Ms Fitzpatrick to settle her tax liability.
She also questioned payments to other senior SPA figures, who cannot be named.
Ms Fitzpatrick said she informed Audit Scotland about the reimbursement during its 2017 review of the SPA’s finances, which she welcomed.
She said it is very important that public finances are properly scrutinised.