Nearly a quarter of all council-owned buildings across Scotland, including sports centres and museums, are not fit for purpose, according to a new report by the Scottish public spending watchdog, Audit Scotland.

The study - Asset management in Local Government in Scotland - examined the maintenance and management of more than 12,000 properties across the country, with one in four found to be in poor or bad condition. Audit Scotland also said that local authorities are not doing enough to develop a sufficient long-term strategy for dealing with maintenance issues or for ensuring that services are delivered efficiently.

John Baillie, chair of the Accounts Commission, said: "We encourage councillors and council officials to take a much more active and dynamic approach to assessing and scrutinising council assets and how they meet people's current and future needs. "Councils need to be better at planning much further ahead, such as in the provision of new buildings. This is all part of providing best value services to local people."

However, the Convention of Scottish Local Authorities (COSLA) has reacted angrily to Audit Scotland's report, arguing that councils are continuing to spend millions of pounds on managing property despite the recession. COSLA president Pat Watters said: "The bottom line is that buildings require a vast amount of money spent on them on an ongoing basis and this has not always been possible as demands for services and additional funding pressures kick in.

"Once again we have the Accounts Commission demanding a Rolls Royce service - when councils barely have the bus fare."