The erstwhile brag of Scotland's h2o manufacture regulator submitted disbursal claims for a £170 Mulberry wallet and £290 glasses which "had nary wide concern purpose".
Alan Sutherland besides approved concern people flights to New Zealand for a manager and her spouse which outgo much than £18,000.
Details of the erstwhile main executive's disbursal claims were revealed successful a Scottish authorities commissioned reappraisal of spending astatine the Water Industry Commission for Scotland (Wics).
Mr Sutherland stood down from his relation astatine the watchdog past twelvemonth wrong hours of a abstracted Audit Scotland report which elaborate lavish spending astatine the nationalist body.
The earlier Audit Scotland study had revealed however a elder manager astatine Wics had an £80,000 Harvard Business School people paid for her, portion others completed MBA courses costing £70,000.
That prompted the Scottish authorities to committee different reappraisal of spending and governance astatine Wics, which included consultants Ernst & Young going done the disbursal claims line-by-line.
They recovered that betwixt October 2018 and June 2023, Mr Sutherland submitted 28 "bulk uploads" of expenses which ranged betwixt £190 and much than £21,329.
He besides signed disconnected a concern people formation from New Zealand - worthy much than £18,159 - for the manager of firm and planetary affairs and her spouse.
The study noted: "While we recognize from interviews that some were surviving successful New Zealand astatine the time, it is not accustomed signifier to disbursal concern people question for spouses and we cannot spot grounds that appropriateness and worth for wealth were considered earlier this was incurred."
A fig of items were recovered to person "no wide concern purpose", including the £170 wallet and £290 glasses.
The reappraisal concluded outgo of the expenses showed determination was a "poor power and governance environment".
It besides noted determination were wide-ranging values for however overmuch could beryllium claimed connected moving from location expenses, which allowed for desks worthy betwixt £100 and £600.
Another reappraisal recovered the operation of Wics was "top heavy" and galore unit felt they were not being listened to.
Aside from Mr Sutherland's resignation, it noted that overmuch of the elder squad from his tenure is inactive successful place.
The organisation has 26 unit and had an income of astir £5.3m past year.
Wics officials person antecedently told MSPs Wics is antithetic successful that astir 20% of its income is from planetary consulting.
Acting Net Zero Secretary Gillian Martin said: "These thorough reports exemplify the extent of the situation successful addressing the civilization and ethos astatine Wics that had developed implicit a fig of years.
"We spot the utmost value connected the due spending of nationalist wealth and person made it precise wide that the attack to expenditure highlighted present and successful erstwhile disclosures was simply unacceptable."
She said an interim chairperson had been appointed. "We volition proceed to show advancement connected the enactment program closely," she added.
Conservative nett zero spokesperson Douglas Lumsden said: "This reappraisal indispensable spell the extremity erstwhile and for each for the civilization of eye-watering spending astatine this organisation.
"Some of its findings volition appal hard-pressed taxpayers who volition wonderment wherefore this was not curtailed acold sooner."