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Home > Leadership > Audit concludes Police Scotland transformation ‘not delivered at pace’
Leadership 10 February 2026

Audit concludes Police Scotland transformation ‘not delivered at pace’

James Devonshire10 February 2026No Comments3 Mins Read
Police Scotland HQ.
Police Scotland HQ. Photo credit: Shutterstock/cornfield.

Police Scotland must accelerate workforce reform and strengthen long-term financial planning if it is to deliver sustainable policing for the future, according to a major joint audit by Audit Scotland and HM Inspectorate of Constabulary in Scotland.

The report, Best Value in Policing, concludes that while strategic leadership and day-to-day financial management are strong, progress in transforming the service has been “slow” and key plans for staffing and performance measurement remain underdeveloped.

Auditors found that the single national force, created in 2013, has succeeded in maintaining balanced budgets and improving collaboration with partners. However, they warned there is “no evidence” that the long-standing establishment figure of 16,500 officers is the right number to meet future demand.

Strategic workforce planning was described as insufficiently advanced, with the current plan failing to set out what mix of officers and staff will be required to deliver Police Scotland’s 2030 Vision. Absence levels and the growing number of officers on modified duties – now 14% of the workforce – were highlighted as significant pressures on front-line capacity.

The audit also criticised the pace and management of transformation programmes. Despite dozens of projects under way, Police Scotland has “not effectively managed its transformation portfolio in the past” and has struggled to demonstrate the benefits of change, the report notes. New governance arrangements have been introduced, but inspectors said it is too early to judge their impact.

Financial management, by contrast, was praised. Policing has delivered within annual budgets since 2021/22, yet the report cautions that a credible medium-term financial plan aligned to current priorities is still to be completed. Limits on borrowing and the inability to hold reserves continue to hamper long-term investment, particularly in the ageing estate, where a £200m funding gap has been identified.

The watchdogs acknowledged positive developments, including stronger relationships between the Scottish Police Authority (SPA) and Police Scotland and effective partnership working across justice and health services. Initiatives to reduce unnecessary court citations and improve responses to people in mental health distress were cited as examples of collaborative progress.

However, performance reporting was found to be fragmented and overly focused on activity rather than outcomes. Although large volumes of data are published, policing “cannot clearly demonstrate continuous improvement” against its strategic goals. Public confidence in local policing has also fallen from 61% in 2012/13 to 45% in 2023/24, despite overall trust in the police remaining high.

The report makes seven recommendations, including a call for clearer strategic priorities, measurable success indicators, faster implementation of transformation plans and a comprehensive approach to managing modified duties and sickness absence.

Policing leaders have also committed to tackling institutional discrimination following previous findings of racism within the service. Significant work is under way through the Policing Together programme, though inspectors said further evidence of impact will be required.

A spokesperson for Police Scotland said the organisation welcomed the findings and was “committed to delivering the next phase of reform”, including investment in community policing and modernisation of the workforce.

The SPA said it would use the audit to strengthen scrutiny and ensure resources are directed to areas of greatest need. Progress against the recommendations will be monitored over the next 12 to 18 months.


To read similar articles, check out our Leadership channel

Culture Frontline His Majesty’s Inspector of Constabulary HM Inspectorate of Constabulary in Scotland Leadership Police Police Scotland Workforce
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James Devonshire, News Editor of the Emergency Services Times

James Devonshire

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James is the News Editor at Emergency Services Times. He is primarily responsible for looking after the Daily Digest and keeping the website fresh with the latest blue light sector stories.

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