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Audit and Inspection reports

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The Police and Crime Commissioner and the Chief Constable are both audited by an external auditor.

The external auditors are appointed by Public Sector Audit Appointments Ltd (PSAA), an independent company limited by guarantee incorporated by the Local Government Association . They are responsible for appointing auditors to local government, police and local NHS bodies and for setting audit fees.

The External Auditor agrees the annual audit plan with the PCC and the Chief Constable, as well as the Independent Audit Committee. Since 1st September 2012 the appointed External Auditor has been Ernst & Young.

Annual Governance Report 

This report summarises the external Auditor’s findings from their final accounts audit. It includes the messages arising from the audit of the financial statements and the result of the work the auditors have undertaken to assess how well the PCC and Force manage their resources to deliver value for money and better outcomes for local people.

Annual Audit Letter

The external auditors have a responsibility to review and comment on the financial activities of the PCC and Chief Constable; to provide an opinion on whether the financial statements present a fair view of the financial position, and whether they have been prepared in accordance with the appropriate regulations and proper professional practices.