RECOMMENDATIONS to upgrade local roads more than two years ago have yet to result in any significant improvements, a new study said.

An Accounts Commission audit report in 2011 said changes are needed to stop the declining condition of roads and to improve value for money in maintenance.

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. We will continue to monitor developments in the future."