The Auditor General has reported to the Scottish Parliament for a second consecutive year on significant issues arising from the annual audit of the Scottish Police Authority's accounts.

In 2014/15, the Scottish Police Authority (SPA) oversaw total expenditure of approximately £1.76billion. Together with Police Scotland, the body is also responsible for fixed assets valued at more than £550million.

Argyll and Bute Council has made solid improvement but needs to build on this for the future, says the Accounts Commission.

A report published today by the local government watchdog welcomes progress since 2013 in the council's decision making, scrutiny, governance, and improving relationships both between political groups, and members and officers.

In its findings the Commission says the council needs to be more transparent and open and improve how it involves communities to build trust and confidence of service users and the public.

An update on the progress being made to implement the financial powers in the Scotland Act 2012 has confirmed that Revenue Scotland successfully delivered two new devolved taxes.

As part of its latest report on the Scotland Act 2012, Audit Scotland has reviewed the performance of Revenue Scotland in delivering the Land and Buildings Transaction Tax and the Scottish Landfill Tax.