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Best Value in policing - Joint Best Value audit of policing in Scotland

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  • Best Value in Policing - Joint Best Value audit of policing in Scotland
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Inspection reports

22nd January 2026

This joint audit by HM Inspectorate of Constabulary in Scotland and Audit Scotland assessed how effectively the Best Value arrangements in policing are demonstrating continuous improvement in delivering the current strategic outcomes, overall vision, and transformation of policing services. Our review examined areas including whether policing has a clear strategic direction, how effectively resources are used to deliver policing, and how well policing is performing. We found policing in Scotland is well managed and led, but more needs to be done to reform the service and make the best use of its resources. Our report outlines key findings and makes seven recommendations designed to support further improvement.

Additional

  • Key facts
  • Key messages
  • Recommendations
  • Introduction
  • 1. Is there a clear strategic direction?
  • 2. How effectively are resources used?
  • 3. How effective is partnership working?
  • 4. How well is policing performing and demonstrating continuous improvement?
  • Appendix 1 - Duty of Best Value
  • Appendix 2 - Summary of policing’s Best Value self-assessments Scottish

  • Key facts
  • Key messages
  • Recommendations
  • Introduction
  • 1. Is there a clear strategic direction?
  • 2. How effectively are resources used?
  • 3. How effective is partnership working?
  • 4. How well is policing performing and demonstrating continuous improvement?
  • Appendix 1 - Duty of Best Value
  • Appendix 2 - Summary of policing’s Best Value self-assessments Scottish

Key messages

Strategic direction

1 Policing in Scotland benefits from effective strategic leadership, with senior leaders working well together supported by open, constructive relationships. While the current strategic priorities and outcomes are broad, Police Scotland’s 2030 Vision has sharpened focus. Police Scotland is now focused on delivering the next phase of reform to achieve its vision for policing of safer communities, less crime, supported victims and a thriving workforce. The upcoming 2026 review of statutory plans offers a timely opportunity to improve strategic alignment and clarify priorities and outcomes across policing.

2 Governance arrangements are effective, though scrutiny could be improved by a review of what is discussed across SPA committees, to focus scrutiny in the right place and avoid duplication of discussions.

3 In response to serious concerns raised relating to institutional inequalities, Police Scotland has committed to becoming an anti-discriminatory and anti-racist organisation. Significant work is ongoing across policing to embed equalities within its activities.

Use of resources

4 Financial management is strong with services delivered within annual budgets over recent years. Progress has been made in medium-term financial planning and a new plan aligned to current priorities is being developed to drive the change to a new operating model and support prioritisation of service deliveryacross policing. A financially sustainable policing model for the future needs to be set out.

5 ‘Supporting people’ is one of the strategic outcomes set out in the Strategic Police Plan and building a thriving workforce, is one of the pillars of the 2030 Vision. Strategic workforce planning to support these remains underdeveloped and progress has been slow. There is no evidence that the finance-based police officer establishment number of 16,500 officers is the right number to deliver effective policing for the future. Police Scotland must set out a clear plan for its future workforce in terms of the numbers and skills required to deliver its strategic outcomes, which is aligned to its medium-term financial planning scenarios. Management of current workforce challenges of high levels of absence and officers on modified duties needs to be improved.

6 Lots of improvement activity is taking place, and progress has been made in how technology supports policing. However, transformation has not been well managed or delivered at pace in the past. Plans for transformation, digital and estate modernisation are now in place and delivery will require effective management, investment and prioritisation. Annual budgets, an inability to borrow or hold reserves and limits on workforce flexibility pose challenges. However, policing must make the best use of its available resources.

Partnership working

7 Partnership working is a strength. Police Scotland is proactively leading collaborations to improve multi-agency working and deliver better outcomes, including delivering efficiencies in the criminal justice system. Working relationships with the Scottish Government and local government are positive.

Performance management and reporting

8 Performance information shows that at a high level, total crime levels and crime detection rates have remained fairly static over the last five years. The nature of threat, harm and risk has been changing and becoming more complex, from communities into homes and online. Public trust in the police remains high, but public confidence in local policing has declined over time. Recognising this, community policing is a focus of Police Scotland’s 2030 Vision.

9 Significant amounts of performance information is published; however, there is no clear reporting against strategic outcomes over time. As a result, policing cannot clearly demonstrate continuous improvement against those outcomes. As the next stage of reform progresses, policing needs to set clear performance and financial baselines and measurements against which it will monitor and report progress.

Continuous improvement

10 Policing is self-aware and recognises where it needs to improve. Building on lessons learnt is key to meeting the Best Value expectation of demonstrating continuous improvement. Policing needs to coordinate the capture, analysis and sharing of organisational learning and best practice if it is to effectively prioritise the use of its resources, deliver change and embed the core principles of Best Value. A joined-up approach to Best Value self-assessment across policing would help to support this.

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