SPT told to repay football junket cost

The Accounts Commission also found "serious deficiencies" in Strathclyde Partnership for Transport's (SPT) handling of travel expenses, with half of its 57,556 spending on 17 overseas visits in two years not being backed by receipts.

The investigation into the Glasgow-based transport co-ordinating body followed the resignation over the expenses scandal of its chief executive Ron Culley, chairman Alistair Watson and Davie McLachlan, one of its two vice-chairmen.

Head of communications Bob Wylie subsequently left as part of a shake-up.

Accounts Commission chairman John Baillie said: "A number of trips and expenses claims give cause for concern about the judgement of those involved. There appears to have been a culture and behaviour by some of SPT's most senior elected members and officers at the time that fell well short of what is expected of those holding public office and overseeing public funds."

Mr McLachlan and Mr Wylie travelled to Manchester two years ago for a meeting with the city's transport authority over transport provision at the Commonwealth Games, which coincided with Rangers' Uefa Cup final appearance.

Despite, the meeting lasting no more than 90 minutes, the pair claimed a total of 1,495 including "late liquor" and "late wine". Mr Wylie later repaid 290 of the claim.

Controller of Audit Fraser McKinlay said the travel and accommodation was geared towards attending the match rather than "any strong business reasons".

He added: "That is an unacceptable use of public money."

Auditors KPMG have already questioned the value of several SPT overseas trips. They included a six-night stay in New York for a transport conference in 2008 which cost 17,499, in which the three participants flew business class and ran up a 621 restaurant bill for five people.

Another trip, in which four people visited metros in India and Dubai in 2007, cost 18,506, 16,752 of it for the India leg.

KPMG reported in June that an SPT official had shredded receipts and other documents relating to its corporate credit card, leaving 32,000 unaccounted for.

Scottish Tory transport spokesman Jackson Carlaw said: "The Scottish taxpayer has been taken for a ride, as the full scale of SPT's former profligacy, and jobs-for-the-boys culture, has become clear over the course of this year. Everyone involved should be ashamed of themselves for treating the taxpayer with such disrespect."

Lib Dem transport spokeswoman Alison McInnes said: "It is absolutely right SPT officials are being ordered to hand back the money claimed for the Manchester trip.

"But the report also raises serious questions about the value for money of the two junkets to Delhi and New York, where the bill was footed by the taxpayer."

SPT chairman Jonathan Findlay said: "The Accounts Commission report recognises SPT has taken strong action with regard to its findings. Value for money, scrutiny and authorisation controls are already in place in line with SPT's internal audit work.

"However, we have gone further and approved even tighter internal controls for expenses and travel approvals."

He said this included expenses being published online.

Mr Findlay said all personal spending from the Manchester trip had been recovered.