Audit Scotland has urged the Scottish Government to be more open about how it plans to use £755 million from the ScotWind offshore wind project, which it described as a "high risk and reward" initiative. The watchdog, which oversees public spending in Scotland, emphasized that the government needs to clarify how these funds will support the shift to net zero emissions and how the remaining £507 million will be spent during the current Parliament. The Auditor General, Stephen Boyle, noted that the project's high-risk nature means it is still unclear whether it will provide good value for money. ScotWind involved offering developers capped prices for parts of the seabed, rather than using an open auction, with the aim of securing long-term lease payments instead of maximizing short-term profits. However, Audit Scotland pointed out that no comprehensive business case was ever presented for the leasing round. The Scottish Government has already taken £96 million from the ScotWind funds, but it remains unclear how this money has been used to advance the net zero transition. Opposition parties have criticized the government for what they call a poor deal on Scotland's seabed, arguing that the funds are being used to fill budget shortfalls rather than investing in renewable energy. Labour's energy spokesman, Daniel Johnson, called ScotWind a "huge opportunity" but accused the SNP of mismanaging the project from the start. He claimed the government has been "frittering away" ScotWind money and called for a clear plan on how to use the funds effectively. Liam McArthur, the Liberal Democrat finance spokesman, described the audit report as "rightly sceptical" of the government's approach and called for better governance and transparency. Conservative energy spokesman Liam Kerr said the report should serve as a "wake-up call" for ministers, pointing out that the funds have been used to address a £5 billion budget shortfall caused by what he described as "two decades of SNP economic mismanagement." Energy minister Stephen Gethins defended the ScotWind project, calling it a "success story" that is creating jobs and investment across Scotland. He noted that the project is expected to generate £80-110 million annually over its 60-year lifespan, with £29.1 billion in commitments already secured in the supply chain. The government has pledged to establish a ScotWind Wealth Fund during this Parliament to ensure future generations benefit from the country's renewable energy resources.