Independent auditors also suggested the party’s manual journal entries and related party transactions remained at “heightened risk of fraud”.
The party had a cash surplus of £509,903, a huge rise from a near £400,000 deficit the previous year following a redundancy push in 2024.
However, the figures do not include the run-up to the Holyrood election in May.
Murrell pled guilty to embezzling more than £400,000 from the SNP earlier this year.
The motorhome, bought in late 2020, was initially claimed to have been purchased to be used by the party as a campaigning tool.
The vehicle was driven a short distance from being picked up in Rosyth, Fife, to the home of Murrell’s mother in Dunfermline, where it was parked until being seized by officers.
His estranged wife and former First Minister Nicola Sturgeon has repeatedly insisted she was unaware of the existence of the motorhome.
It was listed as having a value of £100,790 on 1 January 2024.
That had dropped by more than half to £41,284 by 31 December of the same year, according to the accounts.
Sturgeon was initially arrested during Operation Branchform, the name given to the Police Scotland investigation into SNP finances, before being told she would not face charges.
