Independent Audit Committee
The PCC and Chief Constable must set up an Independent Audit Committee under The Financial Management Code of Practice.
In Cleveland, this is a joint body. Members meet to consider internal and external audit reports for the PCC and Chief Constable.
As a result, members advise the PCC and Chief Constable according to the principles of good governance. In addition, members guide them on the appropriate risk management arrangements.
The Independent Audit Committee has four independent Members (Chair and three Members. ) The following people are members of the committee:
- Mr Stuart Green (Chair)
- Ms Elizabeth Hall (Vice Chair)
- Mr Jon Carling
- Mr David Chefneux
- Ms Catherine Dillon-Goodier
You can find Audit Committee Terms of Reference here.
Audit Committee Meeting Papers
2025:
25 Sept – Audit Committee Papers (application, 12MB)
26 Jun – Audit Committee Papers (application, 10MB)
27 Mar – Audit Committee Papers (application, 7MB)
19 Feb – Audit Committee Papers (application, 11MB)
2024:
10 Dec – Audit Committee Papers (application, 10MB)
26 Sep – Audit Committee Papers (application, 15MB)
27 Jun – Audit Committee Papers (application, 8MB)
28 Mar – Audit Committee Papers (application, 9MB)
2023:
12 Dec – Audit Committee Papers (application, 12MB)
28 Sep – Audit Committee Papers (application, 9MB)
29 Jun – Audit Committee Papers (application, 14MB)
30 Mar – Audit Committee Papers (application, 13MB)
2022:
15 Dec – Audit Committee Papers (application, 11MB)
29 Sep – Audit Committee Papers (application, 7MB)
30 Jun – Audit Committee Papers (application, 9MB)
04 May – Audit Committee Papers (application, 7MB)
2021:
11 Nov – Audit Committee Papers (application, 3MB)
30 Sep – Audit Committee Papers (application, 3MB)
24 Jun – Audit Committee Papers (application, 9MB)
25 Mar – Audit Committee Papers (application, 7MB)
External Audit
The Audit Commission advises the PCC on the appointment of external auditors. From September 2012, the Audit Commission appointed Mazars (www.mazars.co.uk)to carry out the work as part of a five yearly contract.
The Code of Audit Practice outlines the way in which auditors appointed by the Audit Commission carry out their functions. This comes under the Audit Commission Act 1998.
The auditor must make sure the following takes place:
- Accounts are prepared in accordance with the relevant regulations;
- They comply with the requirements of all other statutory provisions applicable to the accounts;
- The OPCC observes proper practices when accounts are compiled; 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. In addition, the CIPFA/LASAAC IFRS-based Code of Practice on Local Authority Accounting constitutes “proper practices‟
The PCC should use the external auditors’ reports to help in his monitoring role.
The PCC’s Chief Financial Officer sends the Home Office copies of the auditors’ reports every year.
Internal Audit
The PCC and the Chief Constable must maintain an effective internal audit under the Accounts and Audit (England) Regulations 2011.
From 2020, RSM has provided an internal audit service.
Internal Audit enables the PCC and Chief Constable to fulfil their requirements in relation to the relevant Accounts and Audit Regulations. It is also needed to do the following:
- Satisfy the PCC and Chief Constable that effective internal control systems are in place; and
- Satisfy the external auditor that financial systems and controls are effective and that the Police Fund is managed so it provides value for money.