The Scottish Police Authority has published its 2023-24 Annual Report and Accounts which have received a clean bill of health from independent external auditors.
The accounts cover the reporting year to 31 March 2024 and confirm that policing and Forensic Services managed its finances during 2023-24 within the budget set by the Authority.
The Authority received a £80.0m uplift in core revenue funding for 2023-24 - £37.0m to fund the additional cost of the 2022-23 pay award, leaving £43.0m for allocation in 2023-24. The total funding allowed the Authority to set a balanced revenue budget for 2023-24.
As part of the Autumn and Spring Budget Revisions, the Scottish Government provided additional funding in year of:
- £18.3m to support the 2023- 24 pay deal for officers and staff
- £6.4m of funded initiatives and programmes
- £5.2m net reduction in revenue (resource departmental expenditure limit) budgets relating to the impact of IFRS16 technical accounting adjustments for lease payments and lease interest.
The amount spent on policing during the year is detailed below:
- £1,297.6m Revenue (96.3%) - Police Scotland
- £44.8m Revenue (3.3%) - Forensic Services
- £5.3m Revenue (0.4%) - SPA Corporate
- £63.4m Capital across all policing
- £20.0m Reform across all policing
The Authority’s annual report includes an assessment of the performance of Police Scotland, Forensic Services and the Authority’s Corporate function. The performance assessment has been informed by the Authority’s oversight of policing, the views of local authorities, COSLA and the public’s views of policing.
Speaking about the Annual Report and Accounts, Martyn Evans, Chair of the Authority said:
“The 2023-24 Annual Report and Accounts confirm that a balanced budget has been set and achieved for the third year running thanks to robust financial management and controls.
“The Accounts also explain what has been achieved during the year and concludes that overall performance of policing and Forensic Services in Scotland remains strong. This is significant given the context and demands on policing and Forensic Services in Scotland continued to evolve, placing additional pressures.
“Looking forward, we will continue to make the case for additional capital investment in our estate and technology to meet the needs of the modern, responsive, and effective public service that our workforce and communities deserve.”
Lynn Brown, Chief Executive and Accountable Officer added:
“I am delighted that independent auditors have confirmed that the Annual Report and Accounts give a true and fair view of the state of our affairs for the 2023-24 year. I am grateful to the Board, Police Scotland and the Scottish Government for their support to achieve this. We remain committed to maintaining this position in the years ahead.”
Background
The Authority’s Annual Report and Accounts detail how £1.4 billion of public funds has been spent to deliver policing and forensic services to communities across Scotland.
SPA’s Annual Report and Accounts 2023-24
The Police and Fire Reform (Scotland) Act 2012 requires an annual review of policing to be produced each year. This is included in the Authority’s Annual Report and Accounts.
The Authority has primary responsibility for ensuring the proper financial stewardship of a budget in excess of £1.4 billion and is responsible for establishing effective arrangements for governance that enables the successful delivery of its objectives.
