IT failures over farm subsidies may cost Sturgeon government £125m

Audit Scotland warns mismanagement means incomplete system may run out of funds before it can meet European commission deadline

Nicola Sturgeon's government faces a penalty of up to 125m after a crisis in a major IT system left tens of thousands of farmers without their farm subsidy payments.

Audit Scotland has warned that the incomplete 178m system, designed to process common agricultural policy payments of 688m a year, is now in danger of running out of money before it can meet a European commission deadline of 30 June.