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Audit Arrangements

Cleveland Audit Committee

The Financial Management Code of Practice requires the PCC and Chief Constable to establish an Independent Audit Committee. In Cleveland this is a combined body which will meet to consider the internal and external audit reports of both the PCC and the Chief Constable. This Committee will advise the PCC and the Chief Constable according to good governance principles and to adopt appropriate risk management arrangements in accordance with proper practices.

Cleveland Audit Committee comprises of five indepedent Members (Chair, Vice Chair and three Members) who were appointed by way of a recruitment process. The successfully appointed Members are:

Mrs Ann O'Hanlon (Chair)
Mr Stan Irwin (Vice Chair) 
Mr Aslam Hanif
Mr Roman Pronyszyn
Mr Gerard Walsh

All meeting papers and agendas for the Audit Committee can be found on the Public Meetings page.

 

External Audit

The Audit Commission is responsible for advising the PCC on the appointment of external auditors. From September 2012 the Audit Commission appointed Mazars (www.mazars.co.uk) to undertake that work on a 5 year contract. 

The Code of Audit Practice prescribes the way in which auditors appointed by the Audit Commission carry out their functions under the Audit Commission Act 1998. The appointed auditor is required to satisfy themselves that:

- the accounts are prepared in accordance with the relevant regulations;

- they comply with the requirements of all other statutory provisions applicable to the accounts;

- proper practices have been observed in the compilation of the accounts; and

- the body whose accounts are being audited has made proper arrangements for securing economy, efficiency and effectiveness.

The “relevant regulations‟ for police bodies are the Accounts and Audit Regulations 2011, issued by the Secretary of State for Communities and Local Government and the CIPFA/LASAAC IFRS-based Code of Practice on Local Authority Accounting constitutes “proper practices‟

The PCC should use the reports of external auditors to aid them in their monitoring role and the Chief Financial Officer of the PCC should send the Home Office copies of these reports each year.

 

Internal Audit

The PCC and the Chief Constable are required to maintain effective internal audit of their affairs by the Accounts and Audit (England) Regulations 2011.

In April 2017, TIAA Ltd (https://www.tiaa.co.uk/) were selected to provide an internal audit service. 

In addition to enabling the PCC and the Chief Constable to fulfil their requirements in relation to the relevant Accounts and Audit Regulations, Internal Audit is needed:

- to satisfy the PCC and the Chief Constable that effective internal control systems are in place; and

- to satisfy the external auditor that financial systems and internal controls are effective and that the Police Fund is managed so as to secure value for money.

 

 
 
 
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