By Lucy Ashton
BBC Scotland news is reporting that the SNP’s new auditors have flagged up an issue with its accounts.
Its treasurer said the SNP was still on track to file the necessary paperwork with the Electoral Commission on time.
But he said one “qualification” has been made by the auditors because of missing documents.
The accounts will note that the original records for some cash and cheques had not been retained for the current and prior financial years.
The records relate to membership, donations and raffle income.
The auditors will state in the accounts: “We have been unable to satisfy ourselves by alternative means regarding the completeness of income in respect of the above limitation in scope.
“Consequently we are unable to determine whether any adjustment to income is necessary in the current or prior year and the potential impact on opening reserves accordingly.”
The SNP said the qualification was down to “administrative processes” and there was “no suggestion of misappropriation of funds”.
It also said that administrative changes had already been made on the recommendation of the auditors and that “there is no suggestion that the accounts do not present an accurate picture of the party’s financial position”.
First Minister Humza Yousaf, the SNP leader, declined to say how much money was involved in the missing documents.
He added: “The important thing is that there’s certainly a recognition from me as leader of the SNP that governance and financial oversight could absolutely and should absolutely be improved, and we are already taking steps to make those improvements”.