Scotland is failing to show results in return for recent big increases in health spending, according to Scotland's public service watchdog.

Audit Scotland's findings come in its first published post-devolution report on Scotland's NHS.

The report criticises the Scottish Executive for failing to demonstrate how increased funding and changes in service delivery are benefiting patients.

A recurring theme of its audit is the need for better information to track the effects of the changes.

"This requires better information on cost, quality of services from a patient's perspective and on activity across the whole healthcare service," the report said.

The current budget for health in Scotland is about £7bn and is due to rise to £8.7bn by 2006, serving a population with some of the poorest health statistics in Europe.

Mental health problems are among the most common cause of ill-health in Scotland, making up around 30% of all GP consultations.

Scotland has more doctors and nurses than other parts of the UK, and yet the total number of emergency, planned and day-case admissions have been falling over recent years.

The report points out that much of the increased funding will be absorbed by cost pressures, such as Agenda for Change, the UK-wide pay modernisation initiative, and an increased drugs bill.

The auditor general, Robert Black, warned: "It is important that the extra money is delivering better care for patients.

"The health department wants pay modernisation to deliver high quality services to patients, but it must identify and measure what improvements it wants to see as a result of this investment," he said.