There are "significant risks" surrounding the Scottish Government's ambition to double early learning and childcare hours by August 2020, say auditors.

Councils are preparing to provide 1,140 funded hours for all 3 and 4-year-olds - and eligible two year-olds - to improve outcomes for children and to support parents to work, study or train.

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Falkirk Council has responded encouragingly to previous concerns but needs effective leadership to deliver its five-year improvement programme, says the Accounts Commission.

A new report published today is the third in three years by the local authority watchdog on how Falkirk is meeting the legal duty on all councils to demonstrate best value in what they do.

Clackmannanshire Council must take urgent and decisive action to sort out its financial problems, says the Accounts Commission.

In a new report published today, the local authority watchdog highlights serious concerns about the council's financial position as it faces making savings of £29 million over the next three years out of an annual budget of £118 million.