JOHN Swinney has been accused of "posturing" over UK Government spending cuts after new figures revealed the Scottish Government underspent its budget by nearly £200million last year.
Official figures showed ministers failed to spend £151million from their resource budget, used to fund services, and £41million of capital funds, used for infrastructure projects.
The cash, which amounts to 0.7 per cent of the Scottish Government budget, has been carried over into the current financial year.
Some of the underspend was the result of projects coming in under budget, including a £5.6million saving on Glasgow's Fastlink transport scheme.
Earlier this month, Chancellor George Osborne announced a £107million cut to the Scottish Government's budget for this year, its share of a £3billion reduction in spending across the UK.
Finance Secretary Mr Swinney used a statement to MSPs to launch a fresh attack on cut.
He said: "It is unacceptable for reductions to be imposed to a budget already agreed by the Scottish Parliament."
Scottish Labour finance spokeswoman Jackie Baillie said: "The SNP Government in Edinburgh have decided to deny millions of pounds worth of funding from our schools, hospitals and public services.
"Why isn't the available money being spent to help communities around the country?
"The SNP have made a habit of anti-austerity posturing and today has shown yet again that their rhetoric does not match their record."
Conservative MSP Murdo Fraser said: "The £192 million cash underspend which the Deputy First Minister is carrying forward into the current year rather puts into context the in-year budget reduction of £107 million that he is so exercised about, nearly twice as much.
"Indeed in all his complaints about UK austerity there is no mention of the super-austerity that would hit us with the SNP's policy of full fiscal autonomy."
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