Auditors give police finances ‘clean bill of health’ despite challenges

Policing finances in Scotland have received a “clean bill of health” from auditors despite significant challenges.

The Scottish Police Authority (SPA) published its 2021/22 annual reports and accounts (ARA) on Thursday.

It showed the revenue outturn position of an authorised overspend of £3.5 million due to the Omicron variant of coronavirus in December 2021.

It sets out how £1.3 billion of public cash was used to deliver policing in Scotland throughout the year.

Meanwhile, the capital outturn for the year was £58.1 million, an underspend of £0.1 million against the £58.2 million of funded expenditure due to delays in some transformational projects.

The reform outturn was underspent by £2.1 million due to lower levels of spend associated with staffing, delays and programme amendments across a number of transformational projects.

The figures are despite the “exceptional circumstances” of the coronavirus pandemic.

The report comes after Scottish police chiefs warned significant budget constraints could see key services such as community policing and the future of 101 non-emergency calls facing cuts.

The Scottish Government’s resource spending review previously warned both the police and the SPA should prepare for a “flat-cash settlement over the period” of up to 2026/27.

Addressing the annual report, Martyn Evans, chair of the SPA, said it confirmed the body’s finances are as “budgeted and reported”.

He said: “Achieving financial sustainability has been a priority for the board and we remain committed to maintaining this in the years ahead.

“This was another remarkable period for policing in Scotland. As we emerged from the exceptional circumstances of the pandemic, restrictions began to ease, movement increased, ‘new normal’ ways of working were rolled out and policing activity began to return to pre-pandemic levels.

“Throughout this, policing continued to support, encourage, and were required, enforce compliance with stringent public health laws.

“November 2021 also saw the policing of a safe and secure Cop26, the largest international event in Scotland’s history.

“The performance of policing during 2021/22 was assessed as very good and consistent with public confidence and satisfaction in the service.

“We are very grateful to the hardworking officers, staff and scientists who delivered a service that protected and promoted all our safety and wellbeing over the period.”

Lynn Brown, chief executive and accountable officer for policing, said: “I am delighted that Audit Scotland has again issued an unqualified opinion of the authority accounts for the 2021-22 year. The authority and Police Scotland remain committed to continued improvement in the years ahead.”

Excluding Cop26 costs, the report shows some £1.18 billion spend on Police Scotland, while £35.6 million of revenue went to forensic services and £4.2 million revenue for SPA corporate.

Some £58.1 million capital spending was spent across all policing, and £22.9 million was spent towards policing reform.