Two of Tayside’s emergency services have more than £15 million worth of debt.
Tayside Police owed £9.5 million at the end of the 2010-11 financial year while Tayside Fire and Rescue’s total was £6.3 million.
They had spent £535,000 and £177,000, respectively, on interest payments during the year, according to figures produced following a parliamentary question by the Scottish Conservatives.
No figures for Fife Constabulary or Fife Fire and Rescue were available as their debts and interest payments were included within Fife Council’s budget.
The data provided by the Scottish Government showed that six of the country’s eight police forces had £105 million of debt and six of the eight fire and rescue services had debts totalling £72 million.
Repayments during 2010-11 totalled £11 million and another £11 million was spent on interest.
The remaining debts will be passed on the new national police and fire services when they begin operating in April.
The Tories said Strathclyde Police owed £35 million, while the Lothian and Borders force were £26.9 million in the red.
It is understood the majority of police debts were built up through investment in buildings and new vehicles and equipment.
Tory chief whip, John Lamont, said: “The Scottish Government has had years to sort this out, but because of its negligence on this matter, Scotland’s police force will have to shell out millions every year simply servicing this deficit.
“People will look at the £6 million being spent servicing this debt and wonder just how much safer their streets would be if that were not the case.”
A Scottish Government spokesman said: “This ‘old’ debt was incurred by local authorities on behalf of police forces.
“The new Police Service of Scotland will not lose out, the Scottish Government is providing the funds to service the debt.”
Similar arrangements will be made for the new fire and rescue service.