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.
Read audit reports and letters
The external audit of the draft statement of accounts for the year ended 31 March 2021 has not yet been completed by our external auditors, EY LLP, due to due to delays in receiving formal IAS 19 assurance letters from Grant Thornton, the auditor of the Buckinghamshire Pension Scheme. This situation is allowed for by Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015.
(See attached link: http://www.legislation.gov.uk/uksi/2015/234/regulation/10/made). Therefore this notification explains, as per paragraph (2a), that we are not yet able to publish our audited 2020/21 final statement of accounts in line with deadline of 30 September 2021, as per paragraph (1). Those Charged With Governance (i.e. the PCC and Chief Constable) will consider the results of the 2020/21 audit upon its completion, after which we will publish the final audited accounts.
TVP Auditor’s Annual Report 2020-21
TVP PCC Code Required Audit Letter 2020-21
TVP CC Code Required Audit Letter 2020-21
TVP Final Audit Results Report 2020-21
TVP Final PCC and Group Statement of Accounts 2020-21 – signed 18 Oct 2021
TVP Final Chief Constable Statement of Accounts 2020-21 – signed 18 Oct 2021