Labour yesterday accused the SNP of failing to live up to pre-election promises, claiming the party had implemented fewer than half of the policies it said it would introduce in its first 100 days in power.

They said the Nationalists had "promised a lot but have delivered little" since taking office, and warned that their spending plans had left a "black hole" in the executive's finances.

But the SNP dismissed Labour's report as "another dodgy dossier" and insisted Scotland was already a better place to live since they came to power.

The row came as the SNP prepares to publish its own report card on its first 100 days in government in which it will highlight eye-catching initiatives such as the scrapping of the tolls on the Forth and Tay bridges, the abolition of the graduate endowment and moves to save closure-threatened A&E units.

During the election campaign, the SNP published It's Time To Look Forward, which set out 67 policies the party said it would make progress on during its first 100 days in power. Labour says that only 20 of those have been fully delivered, with a further 10 being partially introduced.

The party also said the SNP had only introduced one of its promised five bills - last week's white paper on Scotland's constitutional future.

Andy Kerr, the Labour MSP for East Kilbride, said: "At first glance it would seem the SNP have had an effective first 100 days. However, if you scratch the surface you see that they have failed to deliver on their promises.

"Only a third of their pre-election promises have come to pass and of the five bills they promised we have only seen one - on independence.

"The SNP now have an opportunity in the next 100 days to make changes and deliver the legislation needed to meet the people's priorities."

Nicol Stephen, the Liberal Democrat leader, also accused the SNP of breaking their pre-election promises.

He said: "Delivery is key to the success of any government. They will not be able to live up to their promises however hard they spin."

But a source close to First Minister Alex Salmond yesterday dismissed the opposition criticisms, and said Labour was "in a fog of confusion" over how to adapt to opposition.

"This is yet another dodgy dossier from the Labour Party, riddled with errors and inconsistencies," the source said.

"Refusing to recognise that we moved to abolish tolls on the Forth and Tay bridges - which even Labour eventually backed in parliament - is just one glaring example."

He added: "We have already announced a range of legislative measures and will publish our programme of action for Scotland for the forthcoming session, containing bills as well as non-legislative measures, in the first week back after recess, informing parliament first.

"Labour should be asking themselves how we have achieved so much in 100 days, when they achieved so little in eight years."