Yes, Police.

"A POLICE agency set up to save public money has spent more than £2million on consultants in less than two years. A Sunday Mail investigation shows the Scottish Police Services Authority (SPSA) spent £924,437 in its first year on private firms to advise on training, management, computers, advertising and public relations. The cost of consultants over the next six months was £809,848 - double the rate of spending in the first year. A further £273,798 was spent by the Scottish Government in the three months before the SPSA was formed, bringing the total to more than £2million. The same amount would pay for 75 new police officers."

A pretty clear example of the reality not living up to the aspiration. Wouldn't you rather have an extra 75 bobbies on the beat? There seems to be a very definite lack of oversight of what the agency is up to. Does that make them bad cops?

Tax Avoidance.

Great to see that the Scottish Government is keen to avoid having to pay unnecessary tax to the UK Exchequer.

"The Scottish Government and the controversial authority set up to make savings across the police service have been accused of a botched attempt at tax avoidance and "undemocratic" practices. In the latest twist in a row over police centralisation, it has emerged the government wants the Scottish Police Services Authority (SPSA) to retain hold of all IT staff transferred from the country's eight forces in April - but not the hardware or control of contracts. Such a split would prevent the SPSA from incurring a VAT bill of £3.5m. However, the governing body of Scotland's largest force has accused Holyrood and SPSA of proposing "nothing better than a tax avoidance measure".

It appears that enmity between the SNP controlled Scottish Government and the UK Government knows no ends. Mr Smith needs a good tax lawyer to look after his offshore accounts in the Cayman Islands. Perhaps he should give the Scottish Government a ring ... 0131 556 8400 ... Tax Avoidance Department please.

And more bad cops to boot ...