Publication: Scottish Fire and Rescue Service - Audit scope

Scottish Fire and Rescue Service: joint audit and inspection of SFRS's management of estate, fleet and equipment.

The Scottish Fire and Rescue Service (SFRS) is the single national fire and rescue service for Scotland. The SFRS estimates that it needs £80 million in capital funding over the next ten years. The 2026/27 Scottish Budget allocated £48.4 million capital to the SFRS. Previous reports by Audit Scotland and HMFSI inspections have highlighted issues and challenges around the estate, fleet and equipment, including ageing vehicles, deteriorating building conditions and facilities.

This joint audit and inspection with HM Fire Service Inspectorate will provide an assessment of how effectively the SFRS is using and investing in its current estate, fleet and equipment and identify key challenges for the SFRS in managing its estate, fleet and equipment. We will identify good practice and recommend ways to improve efficiency and long-term planning, while maintaining assets.