The Public Audit Committee looks at reports published by the Auditor General for Scotland to examine whether public money is being spent efficiently and effectively.
On 22 January 2026 the Auditor General for Scotland published Best value in policing: Joint Best Value audit of policing in Scotland.
The report says:
"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."
Read the report on Audit Scotland's website