Millions of pounds in emergency Covid funding has been left unspent by the Scottish Government and councils, a report has found.
Audit Scotland said SNP ministers had "worked well" with local authorities to distribute lifeline cash to businesses forced to close during repeated lockdowns.
But it found there was a lack of clarity over how some emergency bailouts were agreed as they were recorded differently across departments.
Auditors also revealed that at the end of 2020/21 over £2 billion was added to reserves by the Scottish Government and councils - but they can't say how much of it was from Covid funding.
Finance secretary Kate Forbes insisted the Scottish Government had worked "quickly and efficiently" to protect jobs during lockdowns.
But Scottish Labour claimed that SNP economic mismanagement had left public finances "in tatters".
Stephen Boyle, Auditor General for Scotland, said: "The Scottish Government and public bodies worked well together to distribute money during the pandemic, but lessons should be learned to improve planning for any future large-scale disruptions.
"It is vital for transparency and financial planning that the Scottish Government and other public bodies are clear about how one-off Covid funding is being spent, including money in reserves.
"More work is also needed by the Scottish Government to collect the data that will allow it to understand the difference its interventions have made and plan the country's recovery from Covid."
Jackie Baillie, Scottish Labour spokeswoman for Covid recovery, said: "This report lays bare the secrecy and mismanagement at the heart of this SNP government.
"Getting this lifeline funding to all those who needed it was a matter of urgency, but that shouldn’t have come at the expense of transparency.
"The SNP’s economic mismanagement has left public finances in total chaos, but even as they forge ahead to cut services to the bone we still don’t know what happened to billions of pounds of Covid money.
"Some agencies, such as Health & Social Care Partnerships, are sitting on millions of pounds of unspent Covid money that should have been directed to helping people rather than swelling their coffers in reserves.
“The public deserve to know exactly what happened to these extraordinary sums of public money, so we can have confidence it reached the right people and delivered what it needed to."
Finance secretary Kate Forbes said: "At every stage, the Scottish Government worked to safeguard lives, businesses, jobs and livelihoods, acting as quickly and efficiently as possible to support people and businesses.
"Despite the impacts of the pandemic we worked collaboratively with all sectors of the economy to identify those most in need, and then with local authorities and partners, to utilise existing systems to ensure financial support was delivered swiftly and effectively.
“We also set up a number of new support streams to make sure businesses were being paid as quickly as possible.
“It is important to remember the severity of the pandemic and that decisions were taken at pace as we considered how best to allocate funding to support business and people through the necessary public health restrictions."
To sign up to the Daily Record Politics newsletter, click here.
