Every year an external organisation scrutinises and checks the work, finances and governance of Merseyside Police and Merseyside's Police and Crime Commissioner.
This external audit organisations provides an opinion on whether the financial statements present a fair view, and whether they have been prepared in accordance with the appropriate regulations and proper professional practices.
The results of this audit are contained with the annual audit letter. This summarises the key findings and makes recommendations.
The current external auditor is Grant Thornton.