The report said the major changes called for two years ago to improve the management of roads maintenance have yet to result in significant improvement in road condition.
The agency urged changes in 2011 to tackle road conditions and improve value for money in maintenance. However, it said the percentage of local roads in acceptable condition has "marginally increased" over the last two years.
For 2009/10, the update report found that the percentage of acceptable roads was 66.1%. This compares to 66.7% for 2011/12, but is still below 2005 levels, when 69.9% of local roads were classified as acceptable. There was also a 21% reduction in spending between 2009/10 and 2010/11, with £492m and £400m being spent respectively.
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The report noted that public concern about the condition of Scotland’s roads remains high, and recommended further effort by councils, the Convention of Scottish Local Authorities, and the Society of Chief Officers of Transport in Scotland.
Chair of the Accounts Commission, John Baillie, said: "There is a lot still to do. A well-maintained roads network is essential for all of us to get around in our daily lives and for economic prosperity.
"Tighter budgets mean councils have to make tough choices across the board but this is about making better use of the resources they already have. There is potential for better sharing of skills and resources, more effective planning at national and local level and more use of benchmarking to learn from best practice elsewhere.
"We will continue to monitor developments in the future."
(JP/CD)
