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Annual Report and Accounts

This page tells you about the Scottish Police Authority's requirement to publish an Annual Report and Accounts.

Our accounts are independently audited annually to ensure the proper financial stewardship of the policing budget.

The Authority is responsible for establishing effective arrangements for governance. The purpose is to deliver policing objectives successfully. There must be proper financial stewardship of the policing budget; therefore, our accounts are independently audited annually.

The Police and Fire Reform (Scotland) Act 2012 also requires a review of policing to be produced each year. This is included in the Authority’s Annual Report and Accounts.

The Authority’s Annual Report and Accounts detail how public funds have been spent to deliver policing and forensic services to communities across Scotland.

The most recent Annual Reports are in 'Related Content' below.


Related Content

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Annual Report and Accounts for policing published

Published: 28 November 2023

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SPA Annual Report and Accounts 2022-23

Published: 29 November 2023

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SPA Annual Report and Accounts 2021-22

Published: 17 November 2022