The Scottish Police Authority has published its 2024-25 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 2025 and confirm that policing and Forensic Services managed its finances during 2024-25 within the budget set by the Authority.
For 2024-25, the Authority received a core revenue funding increase of £75.7m (5.6%), plus an additional £3.2m of in-year funding. The total funding allowed the Authority to set a balanced revenue budget for 2024-25.
The amount spent on policing during the year is detailed below:
- Revenue: £1,399.2m total across policing
- £1,350.0m (96.5%) - Police Scotland
- £44.4m (3.2%) - Forensic Services
- £4.8m (0.3%) - SPA Corporate
- Capital: £76.5m across policing
- Reform: £22.5m across 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, Fiona McQueen, Chair of the Authority said:
“The 2024-25 Annual Report and Accounts confirm that a balanced budget has been set and achieved for the fourth year running thanks to robust financial management and controls.
“Police Scotland and Forensic Services continue to operate in a pressured and highly visible environment, under challenging financial constraints. Demands for policing and forensic services continue to grow and evolve. Despite this, overall performance of policing and Forensic Services in Scotland remains strong.
“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.”
Chris Brown, Chief Executive and Accountable Officer added:
“I am pleased 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 2024-25 year. I am grateful to the Board, my predecessor Lynn Brown, Police Scotland and the Scottish Government for their support to achieve this.”
Background
The Authority’s Annual Report and Accounts detail how £1.5 billion of public funds has been spent to deliver policing and forensic services to communities across Scotland.
The Authority's full Annual Report and Accounts 2024-25 is accessible from the related content section below.
A accessible summary of key performance information contained in the Annual Report has also been published by the Authority and is linked below in the related content section.
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 of £1.5 billion and is responsible for establishing effective arrangements for governance that enables the successful delivery of its objectives.
Lynn Brown retired as Chief Executive and Accountable officer on 30 September 2025.
