Working in an area where we are financially audited, I know the importance of a paper trail and being able to evidence where money has come from and gone to. For Audit Scotland to not be able to inspect the Scottish Government’s financial records to its satisfaction should be embarrassing at best, with heads rolling at worst (“Data gap’ leaves auditors unsure where £5bn Covid emergency money went”, The Herald, March 17). Yes, there was a requirement to get money out the door to those that needed it soonest but that does not mean that good practice should go out the window. £4.8bn is no small sum and as the Auditor-General said, “knowing where the money went matters”. It does matter as first, it may have got into the wrong hands, as fraud would have been rife with many hoping to benefit from the chaos that ensued. Secondly, it is taxpayers who will be paying this money back for many decades to come. Finally, if you don’t know what went where, how do you know you spent it all? If we can’t trust the SNP Government to maintain transparent financial records, how can we trust it with anything else? Jane Lax, Aberlour.