Murrell was arrested in 2023 as part of Operation Branchform, a police investigation into the funding and finance of the SNP. He was charged with embezzlement in April 2024.
Sturgeon was also questioned by detectives, but police have since confirmed she is no longer under investigation.
BBC News has seen a copy of an indictment against Murrell ahead of the preliminary hearing next week.
These papers are subject to change up until the point the accused appears in court, and can be altered throughout the judicial process.
The indictment includes allegations that Murrell used party funds to buy a £124,550 motorhome “for your own personal use” from a dealer in Staffordshire, and that he created false documentation “to portray the purchase as a legitimate party expense”.
Murrell is further accused of using £57,500 of SNP money towards the purchase of an £81,000 Jaguar I-PACE car in 2019.
It is also alleged that he falsified an invoice “in an attempt to disguise the true nature” of that purchase, and that when the Jaguar was sold in 2021, more than £47,000 was paid into his personal bank account.