Former SNP chief executive Peter Murrell used false invoices and fake expenses to buy luxury items including a motorhome and a robotic lawnmower, a court has heard.
On Tuesday the High Court in Edinburgh heard he embezzled £400,310.65 from the SNP’s principal bank account, “over which he had control”.
Murrell, who is Nicola Sturgeon’s former husband, returned to court following his guilty plea last week.
Reading out the prosecution narrative on Tuesday morning, Alan Cameron KC said the funds in that account came mainly from “membership fees and donations paid by party members and other donors and legacies”.
He said Murrell falsified accounting records and created fake invoices in a bid to cover up his wrongdoing as he racked up purchases that included a £124,550 motorhome and thousands of pounds of luxury stationery.
He told the court one of the vehicles included a Volkswagen Golf car, which was later sold and the proceeds used towards buying a Jaguar I-Pace worth more than £81,000.
The advocate depute said a false invoice was created for this, submitting the claim as “stage payment”.
Mr Cameron said: “He claimed that the payment was for staging for SNP events and that it had related to a planned national tour of key communicators from the party which had had to be postponed for various reasons, including the Covid-19 pandemic.”
The court was also told about a robotic lawnmower which was purchased by Murrell for £3,070. This was misdescribed as “legal fees” in the SNP’s accounting software.
A silver wine coaster worth £3,500 was described as “leadership expenses”.
The advocate depute also discussed the purchase of a motorhome by Murrell, which was worth £124,550.
When police seized the vehicle from his mother’s house, the odometer showed it had only been driven for four miles.
He said it was described as a “van rather than a motorhome” when the invoice was filed.
Mr Cameron said: “It was never used or seen by any other party member or employee.”
Murrell appeared in court dressed in a dark blue suit and black tie, and gave a nod to his lawyer John Scullion KC as he was led to the dock.
The court was told that Murrell was ultimately in charge of the party’s administration during his period as chief executive.
Mr Cameron said: “The source of those funds was the party’s principal bank account over which the accused had control.
“The money within that account came principally from membership fees and donations paid by party members and other donors, and legacies.”
The advocate depute said police first received a complaint about potential mismanagement of the SNP’s finances in March 2021, and an investigation took place after further complaints were made.
He said: “It was during the course of that investigation that evidence of the accused’s embezzlement was uncovered and became a focus for further investigation.”
Sentencing of the 61-year-old is due to take place later in June.
On Monday last week he admitted embezzling £400,310.65 from the SNP between August 2010 and October 2022.
Court papers revealed a lengthy list of items he bought with the embezzled money, including a space telescope, DVDs, a home library ladder worth more than £900 and a coffee machine worth nearly £3,232.
Two cars and a £124,550 motorhome were also among the purchases.
Murrell’s guilty plea has led to intense scrutiny for his former wife Ms Sturgeon, who has denied knowing of his crimes – saying she was “deceived, misled and betrayed”.
The former SNP leader said she has been “completely exonerated” after a “two-year-long, very forensic police investigation” which saw police officers search the home she and Murrell had shared.
Ms Sturgeon was arrested and questioned as part of the police investigation into the SNP’s finances, which was known as Operation Branchform, but Police Scotland confirmed she would face no action.
At the weekend, the former first minister told the BBC’s Sunday With Laura Kuenssberg programme she feels like she is “serving a sentence for a crime I did not commit”.
Murrell’s guilty plea has also led to calls for an independent investigation into the SNP’s finances.
Former first minister Lord Jack McConnell has said a joint inquiry by both Holyrood and Westminster committees should examine Murrell’s embezzlement.
Shadow Scottish secretary Andrew Bowie has called on Westminster’s Scottish Affairs Committee to initiate an inquiry.
However current SNP leader and First Minister John Swinney has said there is no need for such an inquiry, emphasising the detailed nature of the police investigation.
He told the Press Association last week: “The police investigation has led to a criminal case.
“There has been a prosecution and there has been a guilty plea and there will be sentencing taking place as a consequence.
“So, all these issues have been looked at.
“We know what the problem was – the problem was criminal behaviour and the police have identified that and the individual involved has been prosecuted.”