The Scottish Police Authority has published its 2020-21 Annual Report and Accounts which have received a clean bill of health from Audit Scotland.
In its annual audit statement, Audit Scotland confirmed that the information provided to support the accounts were of a “good standard” and the Authority had made “good progress in implementing” recommendations from last year’s audit.
The accounts cover the reporting year to 31 March 2021 and confirm that policing managed its finances during 2020-21 within the budget set by the Authority.
Financially, the revenue out-turn position for the year was a £36m deficit, £8m better than budgeted as a result of £8m of COVID-19 consequentials received from the Scottish Government.
The full year capital outturn for the year was £63.7m which comprised £51.4m of funded expenditure and an agreed overspend of up to £12.5m (£2.5m transfer from reform funding and up to £10.0m capital following consultation with the Scottish Government).
An additional £12.3m of the approved overspend, was spent on the modernisation and renewal of the police fleet and further remote working to support the COVID-19 response.
The amount spent on policing during the year can be broken down as detailed below:
- £1,215.2m Police Scotland (revenue and capital)
- £37.1m Forensic Services (revenue and capital)
- £3.7m SPA Corporate (revenue)
- £25m reform funding across all policing
The Authority’s Accounts for the period also include an assessment of the performance of Police Scotland, Forensic Services and SPA Corporate within the year. The performance assessment has been informed by the views of local authority scrutiny panels, COSLA and the public’s views of policing during the pandemic.
Speaking about the publication, SPA Chair Martyn Evans said:
“The SPA’s accounts for 2020-21 outline how police finance was managed and spent in year. Significant progress has been made by the Authority and Police Scotland in recent years to improve and strengthen financial management of the police budget. This progress has been recognised by Audit Scotland.
“Financially, throughout the 2020-21 reporting period, policing remained in a position of structural deficit. I am pleased that this has now been addressed thanks to additional investment by the Scottish Government and a balanced budget has been set for 2021-22. The Board are committed to maintaining this position in future years.
“The 2020-21 financial reporting period coincided with the most significant global public health crises of our lifetime. Police Scotland responded in an exemplary way and used the extraordinary powers they were given in a clear and considered manner to protect us all and their officers and staff. Police Scotland’s overall performance during the year has been both positive and consistent with confidence and satisfaction in the service maintained in exceptional circumstances.”
Chris Brown, Acting Chief Executive and Accountable Officer for policing said:
“I am delighted that Audit Scotland has again issued an unqualified opinion of the Authority accounts for the 2020-21 year. Further improvement in the financial management of policing has taken place in year and the Authority and Police Scotland remain committed to continuing this improvement in the years ahead.”
Background
The SPA’s Annual Report and Accounts detail how £1.2 billion of public funds has been spent to deliver policing and forensic services to communities across Scotland.
SPA’s Annual Report and Accounts 2020-21
The Police and Fire Reform (Scotland) Act 2012 requires an annual review of policing to be produced each year. This is included in the SPA Annual Report and Accounts.
The Authority has primary responsibility for ensuring the proper financial stewardship of a budget in excess of £1.2 billion and is responsible for establishing effective arrangements for governance that enables the successful delivery of its objectives.