Mr Gray, who is an Aberdeen fan, has said it is legitimate for ministers to attend sporting events and he will continue to do so.
But he apologised after admitting he had given the impression of “acting more as a fan and less as a minister” and should have “attended a wider range of games”.
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First Minister John Swinney has said he considers the matter “closed” and others in the SNP have defended Mr Gray.
During a statement in Holyrood last week, Mr Gray listed four Aberdeen FC matches he had attended between November 2023 and May 2024, along with the ministerial discussions he took part in at each event.
Tory deputy leader Rachael Hamilton said: “Neil Gray promised to publish details of the discussions he supposedly had when he was driven to Aberdeen games at taxpayers’ expense.
“More than a week later, we’re still waiting. He seems to be hoping the public and press just forget about it.
“There’s no good reason to delay. Neil Gray presumably didn’t discuss top-secret, highly-sensitive Government business over a half-time Bovril and a pie, with his friends and family next to him.
“If records exist, they can be published immediately. Unless, of course, they’re a work of fiction.
“Neil Gray should really be refunding taxpayers but, at a minimum, he needs to immediately publish the minutes of the discussions that he claims happened.”
