The report has been welcomed by the Scottish Police Federation, which represents officers up to the rank of chief inspector.
Its chairman David Threadgold said not a word of it came as a surprise.
“We are over-worked, under-resourced, we have lost over 1,000 officers in the last year,” he said.
“The impact of the training embargo, the continuous demand on policing services, the way we fill a gap for the health service, the hate crime legislation, all of these are having an impact on our ability to deliver policing.”
Mr Threadgold said more officers were going off sick more often.
He said more officers than ever before were leaving the service after just four to six years in post.
“We must hold the Scottish government to account to properly fund policing in this country,” he said.
Police Scotland said Chief Constable Jo Farrell had prioritised the health and wellbeing of officers and staff.
It said a £17m investment was funding a new 24/7 employee assistance programme, direct access to occupational health services and a greater focus on mental health.
Deputy Chief Constable Alan Speirs said: “We have restarted officer recruitment and are working with the partners in the criminal justice system and in health to reduce unnecessary demand on our frontline officers and staff.
“Police Scotland inherited an ageing estate with many buildings not fit for modern policing and we are working hard to provide our people with appropriate working conditions.”
