Delays in hiring staff and procuring an IT system have increased the risk that new taxes for Scotland will not be effectively managed when they come into force next year.

Audit Scotland reports today on the Scottish Government's progress in preparing for the implementation of the Scotland Act 2012. The Act will introduce the Land and Buildings Transaction Tax (replacing the current stamp duty arrangements), Scottish Landfill Tax and other financial powers for the Scottish Government from 1 April 2015.

Caroline Gardner, Auditor General for Scotland, said:

South Ayrshire Council has responded quickly to criticism earlier this year, but it must keep the positive momentum going to ensure improvement is sustained.

A follow-up report published today by the Accounts Commission examines work done since February 2014 when it voiced serious concerns about significant weaknesses in the management of the council.

The Auditor General for Scotland, Caroline Gardner, has issued a report to the Scottish Parliament on matters raised in the audit of the 2013/14 accounts for the Scottish Police Authority (SPA).

Whilst the 2013/14 accounts were unqualified, the report draws Parliament's attention to the fact that aspects of the SPA's accounting records, and access to information and explanations, were of poor quality. It also states that adequate accounting records were not kept in certain areas during 2013/14.

A former St Mungo's Academy pupil has become Audit Scotland's first Modern Apprentice.

Jacqueline Anderson, 18, was recruited by Audit Scotland via the Commonwealth Apprentice Initiative, which supports organisations to advertise vacancies, match to suitable applicants and helps apprentices with gaining qualifications.

The Modern Apprenticeships scheme operates through Skills Development Scotland and helps young people get on the career ladder, and gain valuable workplace experience, whilst studying for an SVQ.

A new report by Audit Scotland states that the process followed by the Scottish Government in its purchase of Glasgow Prestwick Airport was reasonable, and it now has to develop comprehensive plans to clearly map out potential future development of the airport.

The Scottish Government bought Glasgow Prestwick Airport from previous owner Infratil for £1 in November 2013, to prevent its imminent closure, safeguard what it considered to be a strategic infrastructure asset and protect the significant number of jobs associated with the site.

The public need to be given clearer information on the coverage and range of speeds that development of a superfast broadband network for Scotland will deliver, according to a new report.

Councils have managed financial pressures well but face increasingly difficult challenges and tough decisions to balance their budgets.

In its annual Overview report published today, the Accounts Commission says many councils are now reporting funding gaps. Until now, they have dealt with reducing budgets largely by cutting staff numbers but this is alone is not sustainable in the longer term.

The 2014 Commonwealth Games cost the public sector £37.2 million less than budgeted. The project had strong leadership and organisations worked well together. Clear legacy plans are in place and the Scottish Government and Glasgow City Council now need to build on these to ensure long-term benefits are achieved.

A substantially changed environment for public finances means that the case for financial transparency within a robust fiscal framework has never been stronger, Audit Scotland reports today.

With new devolved taxes and borrowing powers coming into force from April 2015, and further financial devolution expected from the Smith Commission Agreement, Audit Scotland has published an update on the Scottish Government's actions to further develop its financial reporting.

Borrowing is a major source of funding for councils to invest in key services like schools or roads. Councils are meeting professional requirements but need to do more to set out the longer term implications of borrowing and other debt on their finances.

A new Accounts Commission report published today says councils need to make better use of information to clearly set out the impact of borrowing in the longer term to help councillors make informed decisions and undertake their scrutiny roles.