Rishi Sunak said the SNP has a "record of failure" and that he and the Conservatives would “deliver” for Scotland.
The Prime Minister was in Glasgow for the Scottish Conservatives conference at the SEC where he made a speech.
He said: "Scotland is at the heart of my plans for delivery."
Sunak said £1bn of levelling up funding was being spent in Scotland and households were benefiting from cost of living payments and energy support.
He said: "Under my leadership, we will never, ever forget we are the Conservative and Unionist Party, and working together, all of us proudly as Conservatives, we will deliver for each and every part of our precious union."
Sunak said the Tories' record was in contrast with the SNP’s and he joked about the police investigation into the SNP finances, which has seen former chief executive, Peter Murrell, Nicola Sturgeon’s husband arrested, then released without charge.
Colin Beattie, former treasurer, was also arrested before being released without charge.
Sunak quipped about the former first minister resigning and the police seizing a campervan the SNP bought, parked outside Mr Murrell’s mother’s home.
He said: “Nicola Sturgeon has quit Bute House to take up driving lessons.
“I’ll tell you because someone’s got to drive that motorhome after all.”
He added: "If the SNP can't sort out the mess Nicola Sturgeon left their party, how on earth can they sort out the mess Nicola Sturgeon has left Scotland's public services in?”
He said the record was of failure.
The Prime Minister said: "What we need is a government in Holyrood that is focused on Scottish people's real priorities, not constitutional abstractions.
"The SNP may not be able to find some auditors for their party, but we can certainly audit their record in government.
"Just take a look at the education attainment gap, the very thing Nicola Sturgeon said they should be judged on, a gap widening.
"Violent crime rising, and they can't even deliver the ferries they promised the islanders. It is a record of failure."
The SNP hit back pointing to the “disastrous mess” of the UK economy.
Stephen Flynn, SNP Westminster leader, said: "The Tories have no mandate in Scotland. Rishi Sunak should be apologising for the disastrous mess the Tory government has made of the economy and for the damage he's caused to families, who are paying through the nose for Brexit and the Tory cost-of-living crisis.
"The SNP is the only party offering a real alternative to the Tories. Voting SNP is the best way to beat the Tories in Scotland at the next election and the only way to get rid of Westminster Tory governments for good with independence."
While Labour said Sunak had no vision for Scotland.
Jackie Baillie deputy Scottish leader said“Rishi Sunak's speech was a speech without vision and without energy, obsessing over the Tories' partners in division, the SNP.
“The people of Scotland know what this Tory government means, sleaze at the highest level while people go hungry and face soaring bills.”
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