Documents disclosed to me by Audit Scotland in May 2009 included the following statements in a document headed Notes from review of papers submitted by E Cairns, prepared by Audit Scotland’s Mr Jim Martin, dated 20 August 2004 and reproduced here in italics for convenience:
Mr Cairns is correct in his view that the ERDF monies should have been included in the EA June Management Accounts and it looks as though they might have been omitted from the July accounts but for his actions ....................... Speculation on why the monies were not disclosed in the management accounts is academic at this stage but it does seem odd that he was allegedly instructed to exclude them from the July accounts.
Responses to Mr Cairns (sic) complaints from Scottish Enterprise and the Scottish Office Ministers dismiss the omission of the receipts as a technical accounting matter. That is disingenuous. Mr Cairns (sic) issue is about the deliberate misstatement of management accounts; there are governance issues here ................ The Board of EA were receiving these management accounts as was Scottish Enterprise, the principal funders. I see no reason why the ERDF monies should not have been shown in the first management accounts after their receipt. Scottish Enterprise should have been concerned that Mr Cairns was allegedly instructed to exclude them.
.............. If Mr Cairns is seeking recompense for his dismissal we should not get drawn in.
The last sentence ends the quotation.
This was an important case that ought to have been adequately investigated by Audit Scotland. The figures in the monthly management accounts at Enterprise Ayrshire were the basis for obtaining public money. Evidence available to Audit Scotland confirmed that I had been instructed to commit a criminal act in Enterprise Ayrshire, treated with open hostility by the other members of staff who had already agreed to enter into the conspiracy, summarily dismissed before any investigation by Scottish Enterprise had taken place, stonewalled thereafter and unjustifiably publicly disparaged, rendering me unemployable in my profession.