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I fully understand.

That is fine.

The procurement and much of the build has been botched and bungled, and yet in the past two financial years, £135,000 of taxpayers’ money has been spent in the form of bonuses—£87,000 in 2021-22 and £47,000 in 2022-23. Mr Miller, do you have an indication as to what that figure might be for the 2023-24 financial year?

But it is perfectly reasonable to accept that performance-related payments could be made in the present financial year.

So the First Minister and the Scottish Government are of the expectation that no bonuses will be paid but, unfortunately, they have not looked into the contracts sufficiently to realise that you are obligated to continue making bonus payments now and into the future.

Do you feel that you are coming under some political pressure to go and renegotiate those contracts?

However, it is safe to say that you cannot prevent payments being made under historical arrangements, so the expectation is that there will be further bonus payments made to senior management at the yard.

That is very good to hear, but we must compare and contrast that with the First Minister’s assertion that there would be no further bonus payments made in relation to 801 and 802.

From the viewpoint of a layman looking at the structures set out in those three exhibits, is there a risk of all of this becoming too cluttered and our ending up with a mechanism that is too complicated when what we should have, if we are looking at progress, is a dashboard that is quite easy to read?

Good morning, Mr Boyle, and thank you for an informative report into an important issue that, as you say, cuts across Government.

I want to look broadly at the risk management arrangements before drilling down into some of the progress, or lack thereof, in addressing the identified risks. You have referred to the Climate Change Committee. Your report states that it has recently reported that there is a “high risk” that the Scottish Government’s

“targets to reach net zero emissions and adapt to climate change ... will not be achieved.”

The report adds that that

“high level of risk has also been identified by the Scottish Government”.

For the benefit of the committee, will you elaborate on the steps that the Scottish Government is taking to address those identified risks?