To ask the First Minister what the Scottish Government’s response is to the Auditor General’s report, “The 2024/25 audit of the Scottish Government Consolidated Accounts”, which indicates a £1 billion underspend by the Scottish Government. (S6F-04424)

I welcome Audit Scotland’s unqualified opinion and the points raised by the Auditor General, which recognise that the underspend does not represent a loss of spending power to Scotland.

This knackered Scottish National Party Government’s handling of public money is a disaster for Scotland and the Auditor General could not be clearer on that point.

Labour has delivered an additional £5.2 billion for Scotland’s services. [Interruption.]

Let us hear Mr Marra.

Mr Swinney ludicrously labelled that a continuation of austerity, but we now know that he underspent that budget by £1 billion while one in six Scots suffer in pain on national health service waiting lists. First Minister, where on earth has the rest of the money gone?

Always speak through the chair.

If that was an explanation of the intellectual capability of the aspiring Labour finance secretary, Scotland has a lot of trouble coming its way if Mr Marra gets anywhere near the public finances.

Mr Marra is a member of this Parliament—indeed, he is a member of the Finance and Public Administration Committee—and he should have some idea of what he is talking about, but he has just demonstrated to Parliament that he does not have a clue about the public finances.

Not a single penny of the underspend announced in the annual accounts of the Scottish Government—on which I repeat that the Audit Scotland opinion was unqualified, as has been the case for every single year of this Government’s term in office since 2007-08—represents a loss of spending power. Every year there has been an unqualified opinion. Mr Marra does not understand that the resources that are contained in the underspend are all used in this current financial year—they are allocated, supporting the reductions in waiting lists that I am presiding over and providing—[ Interruption .]

Let us hear one another.

They are providing for the expansion of social security, including the Scottish child payment. For absolute completeness, I also say to Mr Marra that £247 million of the underspend cannot be used for public services in Scotland because it is part of the United Kingdom’s control of the budget.

I suggest that Mr Marra goes away and gets a book about elementary accounting before he asks me any more questions.