A review into the 2012 Police and Fire Reform (Scotland) Act – one of the biggest transformations of a public service since devolution – has concluded that, despite challenges, the reform has led to greater consistency of service across Scotland.

Unification has also resulted in more equal access to specialist capabilities and support across both Police Scotland and the Scottish Fire and Rescue Service, two new reports from Holyrood’s Justice Committee have revealed.

The committee took evidence from a range of stakeholders five years after the implementation of the Reform Act and found that while the Scottish Fire and Rescue Service has achieved higher than expected savings and demonstrated good governance arrangements, a range of factors led to a more difficult transition for police services.

Issues in policing identified by the Justice Committee include: forecast savings not being realised; IT problems hampering police effectiveness; and a string of well-publicised personnel problems resulting in senior management instability and concerns over a lack of clear leadership in the initial years of the reform process.

The need for an exemption for police and fire services from the payment of VAT was an issue raised at stage 3 consideration of the bill, and this remains an issue of debate, including £175m which was paid to the treasury.

The committee suggested that the Scottish Parliament could be involved in the appointment process of the SPA chair and that police financial projections for the future should be more robust, taking into account known challenges.

Speaking as the reports were launched, Justice Committee convener, Margaret Mitchell MSP, said: “Our police and fire services do a vital job keeping people in Scotland safe. It is imperative that the structures and regulations underpinning these organisations work well.

“The Justice Committee has found that some of the problems it has seen can be traced back to the frameworks and relationships created by the act itself. These are not simply ‘teething problems’ of a new service bedding in, but systematic problems that must be addressed.

“The committee has identified a raft of necessary improvements to regulations, structures and practices. Members look forward to working closely with the Scottish government and the organisations created by the Police and Fire Reform Act to implement changes.

“Reform of these frontline public services is one of the biggest challenges undertaken since the start of devolution in Scotland. It is in everyone’s interest that they succeed.”