The report says that incomplete records and poor financial management delayed the audit of the SPA's accounts and substantial corrections were needed before completion. Audit Scotland estimates that the SPA and Police Scotland could face a potential funding gap of around £85million by 2018/19.
John Finnie, Justice spokesperson for the Scottish Greens and MSP for the Highlands and Islands, said:
“The public have every right to expect the Scottish Police Authority, which is supposed to oversee total expenditure of just under £2billion, would not have 'incomplete records and poor financial management'. This is the second year that Audit Scotland have had to oversee 'substantial corrections before completion' and it’s simply not good enough.
“Whether it's important policing issues like stop and search, armed police, the police spying fiasco or this financial mismanagement, I am becoming increasingly concerned about the role of the Police Authority as they increasing look like lethargic by-standers.”