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. Members meet to consider the internal and external audit reports for the PCC and the Chief Constable.
This Committee advises the PCC and Chief Constable according to good governance principles. It guides both to adopt appropriate risk management arrangements in line with proper practices.
Cleveland Audit Committee is made up of five independent Members (Chair, Vice Chair and three Members.) A recruitment process led to their appointment.
The successfully appointed Members are as follows:
- Mrs Ann O’Hanlon (Chair)
- Mr Stan Irwin (Vice Chair)
- Mr Andrew Prest
- Ms Gill Rollings
- [Vacant post]
Audit Committee Meeting Papers
25 March 2021 – Agenda – Audit Committee (application, 7MB)
17 December 2020 – Agenda – Audit Committee (application, 3MB)
2 October 2020 – Agenda – Audit Committee (application, 11MB)
29 June 2020 – Agenda – Audit Committee (application, 16MB)
27 February 2020 – Agenda – Audit Committee (application, 9MB)
14 November 2019 – Agenda – Audit Committee (application, 9MB)
27 February 2020 – Agenda – Audit Committee (ZIP File 8.8MB)
14 November 2019 – Agenda – Audit Committee (application, 9MB)
23 May 2019 – Agenda – Audit Committee (application, 4MB)
28 February 2019 – Agenda – Audit Committee (application, 6MB)
15 November 2018 – Agenda – Audit Committee (application, 4MB)
27 February 2020 – Agenda – Audit Committee (application, 9MB)
14 November 2019 – Agenda – Audit Committee (application, 9MB)
25 July 2019 – Agenda – Audit Committee (application, 5MB)
23 May 2019 – Agenda – Audit Committee (application, 4MB)
28 February 2019 – Agenda – Audit Committee (application, 6MB)
15 November 2018 – Agenda – Audit Committee (application, 4MB)
26 July 2018 – Agenda – Audit Committee (application, 3MB)
26 July 2018 – Agenda – Audit Committee (application, 3MB)
24 May 2018 – Agenda – Audit Committee (application, 5MB)
22 March 2018 – Agenda – Audit Committee (application, 8MB)
14 December 2017 – Agenda – Audit Committee (application, 3MB)
21 September 2017 – Agenda – Audit Committee (application, 3MB)
22 June 2017 – Agenda – Audit Committee (application, 4MB)
23 March 2017 – Agenda – Audit Committee (application, 4MB)
16 December 2016 – Agenda – Audit Committee (application, 7MB)
22 September 2016 – Agenda – Audit Committee (application, 7MB)
23 June 2016 – Agenda – Audit Committee (application, 12MB)
4 March 2016 – Agenda – Audit Committee (Embedded MS Word, 0.2MB)
17 December 2015 – Agenda – Audit Committee (application, 5MB)
24 September 2015 – Agenda – Audit Committee (application, 5MB)
24 June 2015 – Agenda – Audit Committee (application, 6MB)
26 March 2015 – Agenda – Audit Committee (application, 10MB)
18 December 2014 – Agenda – Audit Committee (application, 8MB)
25 September 2014 – Agenda – Audit Committee (application, 9MB)
26 June 2014 – Agenda – Audit Committee (application, 6MB)
27 March 2014 – Agenda – Audit Committee (application, 17MB)
19 December 2013 – Agenda – Audit Committee (application, 6MB)
26 September 2013 – Agenda – Audit Committee (application, 7MB)
16 May 2013 – Agenda – Audit Committee (application, 3MB)
21 March 2013 – Agenda – Audit Committee (application, 4MB)
1 February 2013 – Agenda – Audit Committee (application, 4MB)
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 five-year contract.
The Code of Audit Practice outlines 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 of the following:
- 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 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 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.
The PCC’s Chief Financial Officer sends 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 2020, RSM 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.