Police Scotland is on course to hit a £1.1bn savings target two years early.
In an official report to the Scottish Police Authority, figures show the merger into a single force last year has already resulted in savings of more than £72m.
It was set a target by the Scottish government to save £1.1b by 2026, to be achieved without reducing officer numbers.
The force is planning to close a number of front desks in Fife, as well as Thornton control room.
Stevie Diamond from the union UNISON says the cuts have come too quickly.