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The language is a little more restrained than during the evidence sessions.

But still the Public Audit Committee doesn't miss in condemning what they believe was obfuscation by the civil service.

According to the convener, Hugh Henry, the difficulty in prising information from senior civil servants amounted to a "discourteous and obstructive" attitude to the committee.

During the hearings themselves, Mr Henry was somewhat blunter. His committee, he said, had heard nothing but "bullshit".

The inquiry was into a potential conflict of interest involving the finance director of Transport Scotland, the quango which handles transport matters for the Scottish Government.

Guy Houston held shares in FirstGroup while the extension of that company's rail franchise was under discussion.

MSPs say that Transport Scotland "seriously mishandled" the issue. But they go considerably further.

Mr Henry is furious with civil servants, notably Sir John Elvidge, the Permanent Secretary of the Scottish Government.

The convener says his committee had to drag details from the government officials: information which sometimes turned out to be insufficient or plain wrong.

The advent of a Scottish Parliament has put added pressure on the civil service.

Previously, they could expect to appear relatively infrequently before the Westminster Parliament. Now they are regular guests.

Does all this matter? Yes. Why? Because, as the audit committee stress, parliament can't do its job of scrutiny if it is thwarted by officials.

There is, perhaps, a clash of cultures here.

Civil servants thrive on elegant circumlocution. Politicians like to think they have a blunt, populist approach.

But these are serious criticisms, with serious intent. They will, we are told, be treated in that light by Sir John and his team.

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