Policing must deliver next stage of reform, according to best value audit

Policing in Scotland is well managed and led, but more needs to be done to reform the service and make the best use of its resources, according to a joint best value audit.

Jan 22, 2026
By Paul Jacques
Picture: Police Scotland

Carried out by Audit Scotland and HM Inspectorate of Constabulary in Scotland, it found that policing in Scotland benefits from “effective leadership and governance”.

It also says that:

  • Senior leaders work well together and have a clear vision;
  • Lots of improvement activity is taking place;
  • Financial management is strong; and
  • Partnership working is a continuing strength.

However, the audit identified clear areas where more needs to be done.

It found policing has been slow to put in place effective changes to modernise how it operates and workforce planning remains underdeveloped.

There is also no evidence that 16,500 police officers and around 5,900 police staff are the right numbers to deliver an effective police service for the future.

Auditors also found that current performance reporting cannot show if policing in Scotland is achieving its strategic goals. And while public trust in the police remains high, confidence in local policing has declined.

Stephen Boyle, Auditor General for Scotland, said: “Policing in Scotland has a clear vision and senior leaders who work well together. But there’s more to do, especially around workforce planning and managing absence and officers on modified duties.

“Crucially, to deliver its vision and the next stage of reform, policing needs to put clear measures of success in place to ensure it can report on whether its goals are being achieved.”

Craig Naylor, His Majesty’s Chief Inspector of Constabulary, said: “Policing must constantly adapt to new forms of crime, evolving societal demands and expectations. The nature of threat, harm and risk has been changing and becoming more complex, moving from communities into homes and online.

“Much has been achieved since the reform of policing services in 2013. That’s included more equal access to specialist resources, better use of technology and an increased focus on equality, diversity, and inclusion.

“But policing knows it needs to increase scrutiny and delivery of its transformation programmes, as some modernisation plans haven’t been well managed in the past.

“At a time when the Scottish government has set a new reform strategy for public services, there is now a real opportunity to effectively deliver the next stage of policing reform and ensure the service continues to improve.”

Fiona McQueen CBE, chair of the Scottish Police Authority, said it welcomed the best value report

“The report recognises the effective leadership, governance and culture of continuous improvement that exists across policing in Scotland,” she said.

“Importantly, it also underscores the need to continue the police reform journey. This is a direction we fully support, and we remain committed to taking forward responsibly within the financial envelope through sustained improvement, efficiency and transformation.”

Deputy Chief Constable Alan Speirs added: “I welcome this report which reflects Police Scotland’s successful reform, clear vision, and effective teamwork to provide a valuable public service and good partnership working.

“As part of our detailed self-assessment work, we recognise the challenges highlighted by the audit, including building a consensus about the workforce policing needs to deliver for the communities of Scotland.

“We’ve fully assisted the audit and we’ll continue to work to address areas for improvement as we further enhance our culture of providing best value for the public.”

Fiona Douglas, Director of Forensic Services, said: “Firstly, I would like to thank HMICS and Audit Scotland for their guidance and support during the best value self-assessment process.

“We welcome the findings and recommendations from the report and look forward to the opportunity to work together with our policing partners to deliver continuous performance improvements for the people of Scotland.

“I would also like to thank colleagues from across Forensic Services for their continued dedication to supporting best value across the organisation.”

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