Paul Johnston from the Scottish government says at stage 1 of the Budget Bill the finance secretary announced further funding which will allow Police Scotland to meet the challenges of changing crime in society.

Mr Johnston says he meets regularly with the chair of the SPA. 

He says "the importance of a clear and sustainable financial plan is well understood."

Mr Johnston says there is regular dialogue between his team and the SPA and Police Scotland. 

Image source, ge

Paul Johnston from the Scottish government says there must be transparency and accountability.

Mr Johnston says overall policing performance is strong and the single force is better placed than the legacy forces going forward.

He says the Scottish government will provide Police Scotland with £100m of  additional investment by 2021.

The Scottish government official says there will be an increase of £90m in 2017-18.

He points out that Police Scotland is the only force in the UK that has to pay VAT.

Paul Johnston from the Scottish government says the Police Authority and Police Scotland have set out plans to make improvements but these have not taken affect.

Mr Johnston says "I expect to see real improvements."

He says the SPA and chief constable are responsible for the detailed planning of policing.

The Public Audit Committee, external

• Paul Johnston from the Scottish government   
• Don McGillivray from the Scottish government   
• Ann Thomson from the Scottish government   
• Kerry Twyman from the Scottish government  

Labour MSP Jenny Marra asks if the reports have damaged staff morale.

Police Scotland chief constable Philip Gormley says it has and staff are frustrated over the criticisms of Police Scotland because they are proud of what they do. 

Ms Marra says it would be fair to say that criticisms are not of individual officers but of the finances. 

Mr Gormley says he is not says the criticisms are not justified by it is "where we are at the moment". 

Police Scotland deputy chief officer David Page says "no one sets out to fail," but it is about having staff in place that have the right skills and capabilities.

Image source, bbc

Ms Marra asks why there were nine drafts of the SPA audits.

Scottish Police Authority chief executive John Foley says there were a number of errors by the accountants.

Scottish Police Authority chair of the board Andrew Flanagan says the SPA thought the action plan was appropriate.

Mr Flanagan says the plan itself is a good one. 

Committee convener Jenny Marra says Police Scotland were given money for reform but asks why it was spent on recurring revenue expenditure.

Ms Marra asks what it was spent on specifically.

Scottish Police Authority chief executive John Foley says there were groups of people working on the failed project and groups of people working on staff terms and conditions which is ongoing. 

Image source, bbc

Scottish Police Authority chair of the board Andrew Flanagan says there will be no compulsary redundancies for backroom staff. 

Ms Marra asks if back-filling gaps in backroom staffing is a false economy.

Police Scotland deputy chief officer David Page says yes.

Ms Marra asks about the £188m funding gap projected can be filled without a cut to services

Scottish Police Authority chair of the board Andrew Flanagan says yes, there is a proposal that sets out how the SPA will go about it. 

Mr Flanagan says SPA will achieve balance by 2020.

Image source, bbc

He says there will be cuts in the following areas:

• back office
• non-pay costs, renegotiation of contracts
• productivity gains
• small reduction in officer numbers 

The committee convener asks if there will be a reduction in police numbers and Mr Flanagan says yes, there will be a modest reduction.

Image source, Getty Images

Last June we reported that Scotland's single police force paid £76.5m in VAT since it was formed three years ago and remains unable to reclaim the tax.

Police Scotland Chief Constable Phil Gormley revealed the figure in a letter to the Commons Home Affairs Committee.

Local police and fire services were exempt from VAT but this ended with the creation of national bodies in 2013.

SNP MSP Gail Ross asks about reform funding being spent on VAT.

Scottish Police Authority chief executive John Foley says VAT is a drain on resource and will cost us £25m a year.

Ms Ross says the financial report is very light and one of the lightest she has been seen since she has been sitting on the committee.

The SNP MSP says it is very light on the detail on where the money is spent and asks who would make a decision when a police car was required in Wick.

Police Scotland deputy chief officer David Page says each deputy chief constable, assistant chief constables, and chief superintendent  will have their own budgets and budget responsibility.   

SNP MSP Gail Ross asks how the SPA can plan financially for the long term. 

Scottish Police Authority chair of the board Andrew Flanagan says the immediate issue is the coming year's budget and the SPA are now clearer on the budget.

Mr Flanagan says the SPA can now make decisions in the current year that are relevant longer terms goal.

Ms Ross asks why a 10 year strategy wasn't put in place in 2013.

Mr Flanagan says he cannot says because he wasn't around at the time. 

Image source, bbc

SNP MSP Gail Ross says when Police Scotland became a single force a lot of people were let go and a number of stations were closed.

Ms Ross asks why were police staff let go to be replaced by police officers.

Police Scotland chief constable Philip Gormley says it was an unintended consequences of the merger and there was a lot of duplication.

Police Scotland chief constable Philip Gormley says the diversity of communities is talked about in the plan.

Mr Gormley says Police Scotland are looking to make officers more visible in the community whether those communities are cities or rural areas.

He says there are also vulnerabilities for people in the digital space.