A fire board has been criticised for its decision to man one of its stations overnight, despite "relatively low" levels of activity and risk.
Public spending watchdog the Accounts Commission highlighted Tayside Joint Fire and Rescue Board's decision not to switch night-time cover at Balmossie station from a full-time crew to retained firefighters.
Such a move would have given Tayside Fire and Rescue the resources to have such a day crew in Forfar where there was seen to be greater risk.
Members of the Tayside board twice voted against the change, following opposition from the Fire Brigades' Union.
That decision was criticised by the Accounts Commission, with a report from the public spending watchdog stating: "It is difficult to see that in its decisions over Balmossie the board has met its best-value responsibilities in its use of public resources."
The Accounts Commission said the change to a retained crew at Balmossie at night was "in line with its relatively low levels of activity and risk".
It added there was "compelling evidence to shift resources to better match the needs of Tayside as a whole".
The commission also said Tayside Joint Fire and Rescue Board provides "limited leadership in setting the strategic direction of the organisation". Its report said that generally, "board members focus on specific, typically operational issues, with little evidence of more high-level policy and strategy issues being examined".
Stephen Hunter, chief fire officer at Tayside Fire and Rescue, said the report identified the service as a "high-performing organisation".
He added: "Every member of Tayside Fire and Rescue has contributed to the achievement of this high performance, the outcomes of which are making our communities and our firefighters safer."