It has now become clear that even if Deputy First Minister John Swinney were to sit Colin Hamilton down and walk him gently through the figures for the budget concerned, there would be no convincing him (Letters, 15 January).
This story first surfaced in a Glasgow newspaper, which misinterpreted the figures and was then take up as gospel by others.
Mr Swinney has reiterated the explanation given to parliament and then published for all to see. The figure included depreciation, impairments and payments to public sector pensions.
There was no underspend of £444 million. All the money that was available to spend bar £145 million was spent and this was allocated to the 2014-15 budget.
These figures appear to have been accepted by current members of the parliament. Time to take the dog out of the manger, Mr Hamilton!