This joint report is made by the Controller of Audit to the Accounts Commission under section 102(1) of the Local Government (Scotland) Act 1973 and by Her Majesty’s Inspector of Constabulary for Scotland (HMICS) under section 33 of the Police (Scotland) Act 1967.

Best Value Audit and Inspection follow-up report on Strathclyde Police Authority carried out by Audit Scotland and HMICS.