Promises to improve the NHS have not been met despite more spending and staffing, Scotland’s public sector watchdog has said.

Audit Scotland said there has been a £3bn real terms increase to spending in the NHS, but the service remains “financially unsustainable”.

While staffing has increased by more than 20,000, Scottish Government pledges – including to improve waiting times – have still not been met, despite progress.

First Minister John Swinney has pledged to eradicate waits of more than one year for treatment by next spring, something Auditor General Stephen Boyle has described as “extremely challenging”.

The report also criticised the Scottish Government’s “implementation gap” in meeting its promises.

“Despite more money (+£3 billion since 2019) and more staff (+20,000 since 201

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