FM reminds Findlay he backed Liz Truss's governmentpublished at 12:18 Greenwich Mean Time
Findlay quotes extensively from the Auditor General's report.
The Scottish Tory leader goes on to say: "Under the SNP there is no leadership, no transparency, no answers, just broken promises, pathetic excuses and making it up as they go along.
"This is what a John Swinney government really looks like."
The first minister points out that Russell Findlay argued the Scottish government should follow the example of Liz Truss.
Swinney adds if he had done so there would be acute problems in balancing the budget this year.
"Thank goodness I never inflicted that on Scotland," he says.