In a condemnation report last week, Audit Scotland, the watchdog, said it could not determine why ministers rejected the demand for full repayment guarantees if billionaire Jim McColl’s Ferguson shipyard did not build the ships on time or collapsed. Ignoring the advice of their procurement agency CMAL not to outsource the project amid concerns about a lack of guarantees, ministers have burdened taxpayers with a huge additional cost, with ships five years behind schedule. McColl, who supported the push for SNP independence