The contract is for ‘extended flu and COVID-19 vaccination programme management and advisory services’ and was given to KPMG three months before the first vaccinations began in Scotland.

In September, the Scottish Government handed the deal to the Big Four firm without any other competing bids because of the “extreme urgency” of the vaccination programme, according to the contract award notice.

The justification for directly awarding the contract on half of NHS Scotland states it was due to “unforeseeable” circumstances, The Courier reports.

A Scottish Government spokesperson said: “Given the scale of the unprecedented demand on health services and the need to run both the flu and COVID-19 vaccination programme, KPMG were contracted to provide administrative support to NHS and government officials leading on planning and delivery.

“A number of contracts were awarded on a ‘direct’ basis due to extreme urgency.”