Audit Scotland has called for the Scottish government to be more transparent about how it plans to use the £755million generated by the leasing areas of seabed for offshore wind projects.
The public spending watchdog issued the call after it emerged part of the £755million is being kept in an "instant access account" so ministers are able to tap into it at short notice, The Times reports.
An Audit Scotland report revealed that while the majority of the ScotWind money had been deposited on terms of up to 12 months, a portion of it, typically up to £30.7million per year, is also being kept in separate account allowing "instant access".
The watchdog argues that decision limits investment options, highlighting the "trade-off" between maintaining short-term access and "the ability to maximise returns on investment".
The news comes after the Scottish government used ScotWind money that had been earmarked for climate projects for day-to-day spending in 2024.
The report revealed £95.6million of interest was accrued on the ScotWind fees between 2022-23 and 2025-26.
So far, ministers have spent £108million from the fees and interest, with the majority of that used to support the 2023-24 budget and a further £5million for a land purchase at the Port of Nigg.