A senior Police Scotland officer was given £67,000 of public money to move house and £53,000 to settle a personal tax bill, according to a damning audit that lambasted the “unacceptable” spending.

Deputy Chief Constable Rose Fitzpatrick was given the sums after they were authorised by John Foley, the former chief executive of the Scottish Police Authority (SPA), who stood down from the force watchdog last month.

Auditor General Caroline Gardner published a report stating that large relocation payments "do not represent a good use of public money" and called the SPA's spending "unacceptable". She added they were not properly disclosed in the organisation's annual report and accounts.

She also singled out the decision to appoint three temporary senior staff at a cost of more than £344,000 as one that "did not demonstrate value for money in the use of public funds".

Although the officer given the payments was not identified in the report, the SPA confirmed she was Rose Fitzpatrick, one of three deputy chief constables who each earn £175,000 per year. She is responsible for local policing.

The SPA said Mrs Fitzpatrick had acted in “good faith” and payments were made in line with her appointment and regulations. However, it is the latest in a series of scandals to envelop the national force and its watchdog, which overspent its budget by £16.9 million last year.