Open and Transparent Quality Mark 2016/17

Financial stewardship and audit

Financial regulations

Financial regulations and contract standing orders are drawn up in such a way as to ensure that the financial affairs of the police and crime commissioner (PCC) and the chief constable are conducted properly and in compliance with all necessary requirements. They also seek to reinforce the standards of conduct in public life required by the PCC, the chief constable, police officers, police staff and staff within the Office of the PCC and in particular the need for openness, accountability and integrity. The regulations are designed to establish financial responsibilities, to confer duties, rights and powers upon the PCC, the chief constable and their officers and staff and to provide clarity about the financial accountabilities of groups or individuals and anyone acting on their behalf. They reflect the application of best practice and the requirements of legislation.

Financial statement of accounts

The statement of accounts is published by the OPCC. It reports the income and expenditure on service provision for the year and the value of the Police and Crime Commissioner’s assets and liabilities at the end of the financial year. This is done in accordance with proper accounting practices as defined in the Code of Practice on Local Authority Accounting in the United Kingdom (the code). The statement of account is available in the What We Spend section of this website.

The statement of account is audited by the external auditor. The external auditor for the police and crime commissioner and the chief constable is Grant Thornton who were appointed by the Audit Commission.

Audit opinion On completion of the audit of the financial statements, the external auditor must give his/her opinion on the financial statements, including:

  • whether they give a true and fair view of the financial position of the audited body and its spending and income for the year in question; and
  • whether they have been prepared properly, following the relevant accounting rules.

Opinion If the auditor agrees that the financial statements give a true and fair view, an unqualified opinion is issued. A qualified opinion is issued if:

  • the statements do not give a true and fair view; or
  • confirmation that the statements give a true and fair view cannot be given.

Value for money conclusion This is the auditor’s conclusion on whether the audited body has put in place proper arrangements for securing economy, efficiency and effectiveness in its use of resources based on criteria specified by the Audit Commission. If the auditor finds that the audited body has adequate arrangements, an unqualified conclusion is issued. If the arrangements are inadequate and qualified conclusion is issued.

Annual governance statement

Governance is about how local government bodies ensure that they are doing the right things, in the right way, for the right people, in a timely, inclusive, open, honest and accountable manner. It comprises the systems and processes, cultures and values, by which local government bodies are directed and controlled and through which they account to, engage with and where appropriate, lead their communities. The annual governance statement is a public report by the elected local policing body (the PCC) on the extent to which it complies with its own local governance code, including how it has monitored the effectiveness of its governance arrangements in the year, and on any planned changes in the coming period. It can be found as part of the statement of accounts.

Annual audit letters

The annual audit letter is published by the appointed external auditor. Their purpose is to communicate to the OPCC and key external stakeholders, including members of the public, the key issues arising from the external auditors’ work, which the auditors consider should be brought to the attention of the OPCC. The annual audit letter covers the work carried out by auditors since the previous annual audit letter was issued.

Annual audit letters issued before November 2012 can be found on the archived police authority website.

Annual Audit Letter 2012-13

Annual Audit Letter 2013-14

Annual Audit Letter 2014-15

Annual Audit Letter 2015-16

THE POLICE AND CRIME COMMISSIONER FOR DEVON AND CORNWALL AND THE CHIEF CONSTABLE FOR DEVON AND CORNWALL POLICE

Statement of Accounts 2016/17 - Public Inspection Notice

Notice of the Commencement of the Period for the Exercise of Public Rights Local Audit and Accountability Act 2014 (Sections 26 and 27) Accounts and Audit (England) Regulations 2015, regulation 9,14 and 15 and 21

The period for the exercise of public rights commences at 9.00 am on the 9 June 2017 and will conclude at 4:00 pm on the 20 July 2017.

The following documents will be made available for both Police and Crime Commissioner for Devon and Cornwall and the Chief Constable for Devon and Cornwall Police:

  • The Statement of Accounts
  • The Annual Governance Statement
  • The Narrative Report

Both sets of accounts are subject to external audit by Darren Gilbert, Director, Public Sector Audit, KPMG LLP, 3 Assembly Square, Britannia Quay, Cardiff. CF10 4AX and may be subject to change.

(1) From 9:00 am on 9 June 2017 to 4:00 pm on 20 July 2017 any person may inspect the accounting records of the Police and Crime Commissioner for Devon and Cornwall and the Chief Constable for Devon and Cornwall Police for the financial year to 31 March 2017, and certain related documents (comprising books, deeds, contracts, bills, vouchers and receipts) at the address given below. They may also make copies of the accounts and documents.

(2) From 9:00 am on 9 June 2017 to 4:00 pm on 20 July 2017 at the request of a local government elector, the local auditor must give the elector, or any representative of the elector, an opportunity to question the auditor about the accounting records of the Police and Crime Commissioner for Devon and Cornwall and/or the Chief Constable for Devon and Cornwall Police.

(3) From 9:00 am on 9 June 2017 to 4:00 pm on 20 July 2017 a local government elector for the area of the Police and Crime Commissioner for Devon and Cornwall or his/her representative may object to the Police and Crime Commissioner’s and/or the Chief Constable’s accounts asking that the auditor issue a report in the public interest or apply for a declaration that an item of account is unlawful under section 28 of the Local Audit and Accountability Act 2014. Written notice of the proposed objection and the grounds on which it will be made must be sent to the auditor at the address given above and also copied to the Police and Crime Commissioner for Devon and Cornwall and/or the Chief Constable for Devon and Cornwall Police at the relevant address given below.

Both sets of accounts and other documents will be available for inspection at the Office of the Police and Crime Commissioner, or otherwise by arrangement; arrangements to inspect should be made initially to the Office of the Police and Crime Commissioner (01392 225555).

Detailed provisions with regard to the inspection of documents and the right to make objections at audit are laid out in sections 26 and 27 of the Local Audit and Accountability Act 2014.

Andrew White                                                                                                                                   

Chief Executive

The Office of the Police and Crime Commissioner, Andy Hocking House, Alderson Drive, Exeter, EX2 7RP.

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