Recommendations to upgrade local roads over two years ago have yet to result in any significant improvements, according to a report.
An Accounts Commission audit report in 2011 said changes are needed to stop the declining condition of local roads and to improve value for money in maintenance.
A new update, prepared by Audit Scotland, shows the percentage of local roads deemed in acceptable condition has increased only marginally, from 66.1 to 66.7% between 2009-10 and 2011-12.
Roads maintenance spending was reduced from £492 million in 2009-10 to around £400m in 2010-11. The proportion is still below 2005 levels, when 69.9% of local roads were classified as acceptable.
All councils have a roads asset management plan in place, one of the recommendations from 2011.
Some evidence of action to improve value for money was found, but the auditors say more work is needed to improve the quality and monitoring of the management plans and that the pace of progress in improving roads condition is too slow.