SNP ministers have been accused “recklessness” after leaked documents reportedly highlight a £2.1 billion gaping hole in the Scottish Government’s budget.

In a list of potential measures drawn up by civil servants to plug the gap, officials suggested scrapping a planned increase to the Scottish Child Payment, binning a £50m fund to help young people.

Government departments have reportedly been asked to “model” two per cent cuts in order to ease the pressure on the public finances.

Finance and Economy Secretary Kate Forbes has announced a multi-year spending review that pointing to a funding freeze in key areas including local government.

But an internal Scottish Government presentation, seen by the Daily Record, suggests that ministers are struggling to balance the books.

According to reports, the documents estimate a £1.6bn spending pressure in 2022-23 with the gap rising to £2.1bn if other factors are taken into account.

The Daily Record reports that rising costs include £700m for public sector pay rises.

According to civil servants, one option points to “delaying” or “stopping” the planned £5 a week increase to the Scottish Child Payment in order to save the public purse around £28m.

Another proposal put forward by officials is halting the £50m “Promise Fund”, which provides support for children and their families.

Officials also referred to using £600m generated from the ScotWind offshore wind leasing round, but civil servants reportedly warned the cash had been “assumed for future years”.

According to the Daily Record, the document added: “A number of actions have been agreed by Cabinet to find a route to a balanced budget, given the changing context and deteriorating in-year position.

“All portfolios take forward work now to model a two per cent reduction in 2022/23 budgets, with a view to creating the headroom to manage emerging pay deals and other possible pressures.”

The document noted that health is excluded as this portfolio is already modelling “cost reduction measures”.

Labour finance spokesperson, Daniel Johnson, said: “This shocking revelation lays bare the SNP ’s complete economic incompetence and recklessness.

“For fifteen years, the SNP has failed to get a handle on Scotland’s finances and this latest bombshell is nothing less than the death knell for their claims of economic competence. That we are now facing a black hole of over £2bn in our public finances is simply shocking.

“To contemplate cutting the Promise Fund and postponing the rise in the Scottish Child Payment makes a mockery of this government’s rhetoric on tackling poverty and supporting young people.

"That some of the poorest and most disadvantaged are set to feel the brunt of SNP economic incompetence is downright shameful.”

Jamie Halcro Johnston, Conservative shadow business minister, said: “Just weeks after an emergency SNP budget freeze and huge real-terms cuts were announced, these revelations are a further damning indictment of the SNP Government’s mismanagement of Scotland’s finances.

“The fact that civil servants have been told to plan for a further 2% cut across the board means more savage cuts loom, which hard-pressed Scots and public services can ill-afford in a global cost-of-living crisis.

“These further cuts are the result of financial incompetence from an SNP Government that has squandered hundreds of millions on the ferries fiasco, BiFab, the malicious Rangers prosecution and the botched census, yet can still find £20million for an unwanted and divisive push for an independence referendum.”

LibDems economy spokesperson, Willie Rennie, said: “Just one year after the SNP made spending promises to the voters they now are preparing to renege on them. That’s just dishonest.

“It looks like people in need may have to pay the price. That’s just cruel.”

A Scottish Government spokesperson said: “Ministers are committed to increasing the Scottish Child Payment to £25 a week, as well as extending the benefit to all those under 16 by the end of this year, and that commitment remains unchanged.

“The Scottish Government also remains committed to Keeping The Promise by 2030 and the actions set out in the Promise Implementation Plan will improve the lives of children, young people and families in and around the edges of care.

“The current cost of living pressures make the budget challenge even more acute this year, but despite those pressures in the current financial year almost £3 billion has been allocated to a range of support that will help mitigate the impact of the increased cost of living.

“The Resource Spending Review sets out high level financial plans for the period 2023-24 to 2026-27 but does not replace the annual Scottish Budget process which will set out the public sector pay policy for 2023-24.”