Background: Audit Scotland's conclusionspublished at 10:01 Greenwich Mean Time 10 February 2016
The conclusions of the Auditor General for Scotland's report entitled ''The 2014/15 audit of the Scottish Police Authority'', external:
In 2014/15, the Scottish Police Authority oversaw total expenditure of £1.76 billion and fixed assets with a value of £552 million.
Police Scotland is one of the largest public bodies in Scotland, providing vital services to the public.
This is the second consecutive year when:
- the auditor has expressed a modified opinion on the Scottish Police Authority’s accounts following a challenging audit.
- I have had to report that the Scottish Police Authority has not prepared a long-term financial strategy following a recommendation that I initially made in November 2013. 24.
The Scottish Police Authority and Police Scotland must collectively provide stronger leadership both in terms of strategic and operational financial management.
This is essential if The 2014/15 audit of the Scottish Police Authority Page 9 they are to deliver effective modern policing for the public and ensure their long-term financial sustainability.