£130,000 spent on empty offices in 'shambolic' Police Scotland merger The report also provided more detail on a turf war between Stephen House, the chief constable, and Vic Emery, the SPA's chairman with responsibility for overseeing the force's performance. Graeme Pearson, Scottish Labour justice spokesman, said: "This report is damning about the shambolic reorganisation which has taken place. The report makes clear that the cuts facing Police Scotland will mean that our thin blue line will get thinner. It's time for Kenny MacAskill to take responsibility for his budget cuts and show some leadership for once Alison McInnes, Scottish Liberal Democrat justice spokesman, said: "Failure to communicate between the Scottish Government, Police Scotland and the SPA has resulted in costly blunders, disarray and discord. Taxpayers will pay over £150,000 for an empty building. Police chiefs have already announced plans to close 65 of 214 public counters across Scotland as they seek to find savings of £139 million over the next two years. But Caroline Gardner, the Auditor General for Scotland, said: "The Scottish Police Authority and Police Scotland will find it challenging to deliver the savings expected by these reforms. They need to urgently agree a long-term financial strategy and savings plans. The report found Scotland's previous eight regional forces were merged within ministers" 18-month timetable without affecting officers" ability to fight crime. But there was no business case prepared before the merger and cost and savings estimates were based on a business case prepared in September 2011 that took no account of inflation, pay increases or future budget cuts. Despite promising to save £1.1 billion by 2026, auditors said the SPA and Police Scotland have no financial strategy for how cuts will be achieved beyond the current 2013/14 financial year. They said this would be made more difficult by the SNP's promise to recruit and maintain 1,000 more police officers than when they came to power in 2007 and warned "considerable work" is now required. The Scottish Government said the SPA is still considering whether to move into Bremner House. But Mr MacAskill said: "This report provides a snapshot of where the reform process was earlier this year. It does not reflect the considerable work which has been undertaken since then. Mr Emery said he was "confident" of meeting this year's cuts target but agreed maintaining police numbers would "make achieving future savings hugely challenging and there is a lot of hard work ahead of us." Deputy Chief Constable Neil Richardson welcomed the report and promised to carefully consider its recommendations.