Audit Committee

Statement of purpose

The Joint Audit Committee is a key component of the Police and Crime Commissioner’s and the Chief Constable’s for Merseyside corporate governance. It provides an independent and high-level focus on the audit, assurance and reporting arrangements that underpin good governance and financial standards.

The purpose of our Joint Audit Committee is to provide independent advice and recommendation to the ‘Police and Crime Commissioner’, ‘the Chief Constable’ on the adequacy of the governance and risk management frameworks, the internal control environment, and financial reporting, thereby helping to ensure efficient and effective assurance arrangements are in place.

To this end the Committee is enabled and required to have oversight of, and to provide independent review of, the effectiveness of PCC and Chief Constable’s governance, risk management and control frameworks, its financial reporting and annual governance processes, and internal audit and external audit.

These terms of reference will summarise the core functions of the Committee in relation to the Office of the Police and Crime Commissioner (OPCC) and to the Constabulary and describe the protocols in place to enable it to operate independently, robustly and effectively.

Governance, risk and control

The committee will, in relation to the Police and Crime Commissioner/the Chief Constable:-

  1. Review the corporate governance arrangements against the good governance framework and consider annual governance reports and assurances.
  2. Review the Annual Governance Statement[s] prior to approval and consider whether they properly reflect the governance, risk and control environment and supporting assurances and identify any actions required for improvement.
  3. Consider the arrangements to secure value for money and review assurances and assessments on the effectiveness of these arrangements.
  4. Consider the framework of assurance and ensure that it adequately addresses the risks and priorities of the OPCC/the Constabulary.
  5. Monitor the effective development and operation of risk management, review the risk profile, and monitor progress of the Police and Crime Commissioner /the Chief Constable in addressing risk-related issues reported to them.
  6. Consider reports on the effectiveness of internal controls and monitor the implementation of agreed actions.
  7. Review arrangements for the assessment of fraud risks and potential harm from fraud and corruption and monitor the effectiveness of the counter-fraud strategy, actions and resources.

And in relation to the above, to give such advice and make such recommendations on the adequacy of the level of assurance and on improvement as it considers appropriate.

Internal audit

The Committee will:-

  1. Annually review the internal audit charter and resources.
  2. Review the internal audit plan and any proposed revisions to the internal audit plan.
  3. Oversee the appointment and consider the adequacy of the performance of the internal audit service and its independence.
  4. Consider the Head of Internal Audit’s annual report and opinion, and a regular summary of the progress of internal audit activity against the audit plan, and the level of assurance it can give over corporate governance arrangements.
  5. Consider summaries of internal audit reports and such detailed reports as the committee may request from the police and crime commissioner/the chief constable including issues raised or recommendations made by the Shared Internal Audit Service, management response and progress with agreed actions.
  6. Consider a report on the effectiveness of internal audit to support the Annual Governance Statement, where required to do so by the Accounts and Audit Regulations.

External audit

The Committee will:-

  1. Comment on the scope and depth of external audit work, its independence and whether it gives satisfactory value for money.
  2. Consider the external auditor’s annual management letter, relevant reports, and the report to those charged with governance.
  3. Consider specific reports as agreed with the external auditor.
  4. Advise and recommend on the effectiveness of relationships between external and internal audit and other inspection agencies or relevant bodies.

And in relation to the above, to give such advice and make such recommendations on the adequacy of the level of assurance and on improvement as it considers appropriate.

Financial reporting

The committee will:-

  1. Review the annual statement of accounts. Specifically, to consider whether appropriate accounting policies have been followed and whether there are concerns arising from the financial statements or from the audit of the financial statements that need to be brought to the attention of the police and crime commissioner and/or the chief constable.
  2. Consider the external auditor’s report to those charged with governance on issues arising from the audit of the financial statements.

And in relation to the above, to give such advice and make such recommendations on the adequacy of the level of assurance and on improvement as it considers appropriate.

Accountability arrangements

The Committee will:-

  1. On a timely basis report to the Police and Crime Commissioner and the Chief Constable with its advice and recommendations in relation to any matters that it considers relevant to governance, risk management and financial management.
  2. Report to the Police and Crime Commissioner and the Chief Constable on its findings, conclusions and recommendations concerning the adequacy and effectiveness of their governance, risk management and internal control frameworks; financial reporting arrangements, and internal and external audit functions.
  3. Review its performance against its terms of reference and objectives on an annual basis and report the results of this review to the Police and Crime Commissioner and the Chief Constable.

Treasury Management

The committee will ensure the effective scrutiny of the treasury management strategy and policies.

Audit Committee Membership

Chairperson:-

Tom P Kelly

Members:-

David Bradbury

Tom C Kelly

Chad Thompson

Annual Report

In line with national guidance the Committee undertakes a review of its effectiveness against its terms of reference and objectives and report its findings to the PCC and Chief Constable. The review is undertaken with officers from the OPCCM and the Force which ensures that the PCC and Chief Constable to hold the Audit Committee to account.

The Annual reports are attached below:-

Joint Audit Committee Annual Report 2016/17

Joint Audit Committee Annual Report 2015/16

Joint Audit Committee Annual Report 2014/15

Joint Audit Committee Annual Report 2013/14

Upcoming shared Audit meetings

The Audit Committee meets quarterly and all meetings are open to the public.

The next Shared Audit Committee meeting will be held at 2pm on Thursday 8th February 2018, at:

Police Mutual,
20 Chapel Street,
Liverpool,
L3 9AG.

The agenda and papers for this meeting are always published at least five days before the meeting takes places below.

In order to quickly access each report the agenda has been bookmarked. To use this facility open the agenda and click on the folded ribbon symbol at the top left of the screen, then click on the item to be accessed. This will provide a quick link to each report.

Future meetings of the shared Audit Committee:

Please find the dates for future meetings of the Shared Audit Committee will be detailed below:

  • Thursday 10th May 2018
  • Thursday 19th July 2018
  • Thursday 22nd November 2018

Previous meetings:

Please find the agenda and reports from the last Shared Audit Committee meeting held on 21st September, 2017, below:

Minutes 23rd November 2017

Agenda and reports 23rd November 2017

Please find the agenda and reports from the last Shared Audit Committee meeting held on 21st September, 2017, below:

Minutes 21st September 2017

Agenda 21st September 2017

Please find the agenda and reports from the last Shared Audit Committee meeting held on 4th May, 2017, below:

Minutes 4th May 2017

Agenda 4th May 2017

Please find the agenda and reports from the last Shared Audit Committee meeting held on 9th February, 2017, below:

Minutes 9th February 2017

Agenda and reports from 9th February 2017

Please find the agenda and reports from the Shared Audit Committee meeting held on 1st December, 2016, below:

Minutes 1st December 2016

Agenda and reports 1st December 2016

Please find the agenda and reports from the Shared Audit Committee meeting held on September 22nd, 2016, below:

Minutes 22nd September 2016

Agenda 22nd September 2016

Risk Management Report - Merseyside Police

Please find the agenda and reports from the last Shared Audit Committee meeting held on May 5th, 2016, below:

Minutes 5th May 2016

Agenda and reports 5th May 2016

Please find the agenda and reports from the last Shared Audit Committee meeting held on February 4th, 2016, below:

Minutes 4th Feb, 2016

Agenda and reports

Please find the agenda and reports from the Shared Audit Committee meeting held on November 12th, 2015, below:

Minutes 12th November 2015

Agenda and full papers 12th November 2015

Please find the agenda and reports from the last Shared Audit Committee meeting held on Septembet 17th, 2015, below:

In order to quickly access each report the agenda has been bookmarked. To use this facility open the agenda and click on the square icon at the top left of the screen, then click on the middle symbol. This will provide a quick link to each report.

Minutes

Agenda and full papers

Please find the agenda and reports from the last Shared Audit Committee meeting held on May 7th, 2015, below:

In order to quickly access each report the agenda has been bookmarked. To use this facility open the agenda and click on the square icon at the top left of the screen, then click on the middle symbol. This will provide a quick link to each report.

Minutes from this meeting

Agenda and full papers

Please find the full agenda, minutes and reports from the Shared Audit Committee meeting held on February 12th, 2015, below:

Minutes from this meeting

Agenda

Minutes from the previous meeting held on November 6th, 2014

Terms of Reference and Meeting Timetable

Internal Audit Progress Report Quarter 3 2014/15

Internal Audit Tracker

Internal Audit Plan 2015/16

Office of the Police and Crime Commissioner's Draft Treasury Management Strategy 2015/16

Draft Decision Report Treasury Management Strategy 2015/16

External Audit update January 2015

Please find the full agenda, minutes and reports from the shared Audit Committee meeting held on November 6th, 2014, below:

Minutes 6th November, 2014

Agenda 6th November, 2014

Minutes 18th September, 2014

Internal Audit Progress Report Quarter 2 2014/15

Internal Audit Actions Tracker

Merseyside Police Commissioner and Chief Constable Annual Audit Letter 2013-14

Grant Thornton Audit Letter

Merseyside Police Commissioner's Estate Strategy Report

Appendix I Estate Strategy consultation document

Office of the Police and Crime Commissioner Treasury Management Arrangements

Office of the Police and Crime Commissioner Risk Management update

Audit Committee Report - Risk Management

Please find the full agenda, minutes and reports from the Shared Audit Committee meeting held on September 18th, 2014, below:

Minutes 18th September, 2014

Agenda 18th September, 2014

Minutes 8th May, 2014

Review of Audit Committee Terms of Reference

Internal Audit Progress Report Quarter 1 2014/15

Internal Audit Actions Tracker

Draft Statement of Accounts 2013/14

Audit Findings Report - Merseyside Police Commissioner and Chief Constable 2013/14

Chief Constable Single Entity Statement of Accounts updated for Audit comments 2013/14

Police Commissioner's Group Statement of Accounts updated for Audit comments 2013/14

Review of Audit Committee effectiveness

Review of Annual Governance Statements

Assurance Framework 2013/14

Assurance Framework v4

Draft Annual Governance Statement Chief Constable

Unaudited PCC Annual Governance Statement

Amendments to Corporate Governance Framework 2014/15

Please find the full agenda, minutes and reports from the Shared Audit Committee meeting held on May 8th below:

Agenda 8th May, 2014

Minutes 8th May, 2014

Head of Audit's Annual Report and Opinion 8th May, 2014

Internal Audit Action Tracker 8th May, 2014

Internal Audit Progress Report 8th May, 2014

Internal Audit Annual Plan 8th May, 2014

Accounting Policies 8th May, 2014

Annual Governance Statement Report 8th May, 2014

CIPFA Checklist Effective Audit Committee 8th May, 2014

Corporate Governance Framework 8th May, 2014

Audit Committee Report - Risk Management 8th May, 2014

Risk Management OPCC Audit Committee 8th May, 2014

Risk Management Decision 8th May, 2014

OPCC Community Engagement Strategy 2014-17

Commissioner's Key Decision on Community Engagement Strategy

Commissioner's Audit Committee Update 8th May, 2014

Please find below the agenda and papers from the previous Shared Audit Committee meeting on February 27th:

Minutes 27th February, 2014

Agenda 27th February, 2014

Finance slides for PCC 2014

Forward plan 2014/15

Internal Audit Recommendations Legacy report

Internal Audit progress report

Internal Audit Annual Report

Risk management Audit Committee report

Office of the Police and Crime Commissioner for Merseyside Strategic Risk Register

Office of the Police and Crime Commissioner for Merseyside Strategic Risk Register (part 3)

Joint audit plan for the Police and Crime Commissioner and Chief Constable

Merseyside PCC Audit Committee update

Minutes for previous Joint Audit Committee meetings:

27 February, 2014

12 December, 2013

Agendas for previous Audit Committee meetings:

27 February, 2014

12 December, 2013

12 September, 2013

20 June, 2013

11 April, 2013