The organisation tasked with oversight of the police has told MSPs it is "absolutely confident" of meeting savings targets of £1.1 billion despite warnings of a multi-million funding gap from the Auditor General.
Scottish Police Authority (SPA) officials appeared before Holyrood's Public Audit Committee to answer questions on significant issues arising from an audit of its accounts for 2014/15.
Although the chairman and chief executive assured the committee action was being taken to address the concerns, members said they had been given the same promises before, with one MSP describing the auditor's findings as "pretty damning".
The Audit Scotland report warned policing in Scotland could face a funding gap of almost £85 million by 2018/19.
It also reported incomplete records and poor financial management delayed the audit of the accounts while ''substantial corrections'' were needed before completion.
A previous report by the Auditor General recommended that, by the end of March 2014, the SPA and Police Scotland develop a long-term financial strategy.
The latest report noted the SPA still does not have a long-term strategy in place and progress towards developing one has been slow.
SPA chairman Andrew Flanagan, a chartered accountant who was appointed to the role in September 2014, told MSPs: "I have never before received such a serious audit report.
"It is important for me to say that I fully accept the recommendations of the auditor and these will be implemented.
"I do not expect such a report to be repeated and I will do everything necessary to ensure that it is not."
Mr Flanagan said the SPA has appointed a new chief financial officer for three months, new internal auditors and plans to fill two board vacancies with senior finance experts.
He added: "Our latest financial information, considered by the SPA earlier this week, shows improvement in the forecast position for the year end.
"While this is encouraging it is not yet fully balanced and the SPA expects Police Scotland to continue with the rigorous approach to minimising spend until the year end."
He said a long-term strategy would be developed by the end of March, "including a joined-up plan of action which will set out how we can sustain policing through to 2026 and I have seen nothing in my time so far to suggest that the goal of £1.1 billion of savings is unattainable".
John Foley, chief executive of the SPA, agreed he was "absolutely confident that will be the case", adding 85% of the savings are already "in the bag".
Conservative MSP Mary Scanlon told the witnesses: "To be honest, we were given all the promises that we've had this morning three years ago, so you can understand that there is more than a wee bit of frustration and more than a wee bit of anger when we look at the report in front of us today."
Referring to some "pretty fundamental" mistakes in the books, she said: "I know you are making great promises but quite a few of you were in place when all this happened.
"This is public money and you can't even put your numbers in the right box, and you can't even get your numbers correct. That is pretty damning isn't it?"
Mr Flanagan said: "Part of this remains the struggle in terms of the move from eight legacy forces and eight accounting functions into one.
"I agree that in three years, perhaps we should have made more progress."
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