Financial Information

Audit and Statement of Accounts

Audit of accounts 2022/23

LANCASHIRE POLICE AND CRIME COMMISSIONER

EXTERNAL AUDIT OF ACCOUNTS: YEAR ENDED 31 MARCH 2023

Publication of Lancashire Police and Crime Commissioner’s Statement of Accounts and Audit Opinion

The Accounts and Audit (England) Regulations 2015 – Regulation 10, as Amended by The Accounts and Audit (Amendment) Regulations 2022

The Accounts and Audit (Amendment) Regulations 2022 require that the audited accounts and opinion is published by 30th September 2023. As of 30th September, the PCC’s external auditor, Grant Thornton UK LLP, has not yet concluded the audit.

The delay has arisen due to the following factors:

  • The backlog of audit workload within the Local Government sector has led to delayed scheduling of the audit for 22/23

The PCC is continuing to work closely with the audit team as they complete their work. In line with the Accounts and Audit Regulations 2015, the PCC has published a set of draft accounts. The PCC will publish a final set of accounts as soon as the audit is concluded, and the Audit Report is issued.

Therefore, this notice of delayed audit is being published in accordance with Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015. See link below:

https://www.legislation.gov.uk/uksi/2015/234/regulation/10

Audit of Accounts 2021/22

LANCASHIRE POLICE AND CRIME COMMISSIONER

EXTERNAL AUDIT OF ACCOUNTS: YEAR ENDED 31 MARCH 2022

Publication of Lancashire Police and Crime Commissioner’s Statement of Accounts and Audit Opinion

The Accounts and Audit (England) Regulations 2015 – Regulation 10, as Amended By The Accounts and Audit (Amendment) Regulations 2022

The Accounts and Audit (Amendment) Regulations 2022 require that the audited accounts and opinion is published by 30th November 2022. As at 30th November, the PCC’s external auditor, Grant Thornton UK LLP, has not yet concluded the audit.

The delay has arisen due to a combination of factors, comprising the following:

  • the impact of Covid-19 on both the complexity of the audit and pace at which it can be completed

The PCC is continuing to work closely with the audit team as they complete their work. In line with the Accounts and Audit Regulations 2015, the PCC has published a set of draft accounts. The PCC will publish a final set of accounts as soon as the audit is concluded, and the Audit Report is issued.

Therefore, this notice of delayed audit is being published in accordance with Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015. See link below:

http://www.legislation.gov.uk/uksi/2015/234/regulation/10/made

 

 

PCC 2021/22 Draft Statement of Accounts
You can also view online the Chief Constable’s Draft Accounts for 2021/22.

Notice of Public Rights

Police and Crime Commissioner for Lancashire and the Chief Constable of Lancashire Police

Audit of Accounts year ending 31st March 2022 –

The Accounts and Audit Regulations 2015
The Accounts and Audit (Amendment) Regulations 2021
Local Audit and Accountability Act 2014

Notice is hereby given under The Accounts and Audit (Amendment) Regulations 2021 that from Monday 1st August to the Friday 9th September 2022 between the hours of 9.30 am and 4.00 pm, on weekdays any person may inspect, and make copies of the accounts of the Commissioner and/or the Chief Constable for the year ended 31st March 2022, as stipulated in Sections 25 and 26 of the Local Audit and Accountability Act 2014.

Please telephone 01772 533587 to make an appointment.

The accounts and other documents will be available for inspection at the address below by prior arrangement.

The accounts will also be available on this website and the website of Lancashire Constabulary.

During this period, a local government elector for any area to which the accounts relate, or their representative, may question the auditor about the accounts, or make an objection to the accounts as set out in sections 26 and 27 of the Local Audit and Accountability Act 2014. Any objection, and the grounds on which it is made, must be sent to the auditor in writing, with a copy to the PCC Chief Finance Officer at the address below. Any objection must state the grounds on which the objection is being made and particulars of:

1. any item of account which is alleged to be contrary to law; and
2. any matter in respect of which it is proposed that the auditor could make a public interest report under section 24 of, and paragraph 1 of Schedule 7 to, the Local Audit and Accountability Act 2014.

Objections should be addressed to Gareth Winstanley, Manager Audit, Grant Thornton UK LLP, 4 Hardman Square, Spinningfields, Manchester M3 3EB.

A guide to your rights can be found at www.nao.org.uk/code-audit-practice

Dated 29n July 2022

Steve Freeman,
Chief Finance Officer,
Office of the Police & Crime Commissioner for Lancashire,
County Hall Preston
PR1 0LD

Audit of Accounts 2020/21

INTERIM NOTICE OF CERTIFICATION OF COMPLETION OF THE AUDIT

COMPLETION OF FINANCIAL STATEMENTS AUDIT 2020/21

The audit of the financial statements of the Police & Crime Commissioner for Lancashire and the Chief Constable for the financial year 2020/21 have been completed. An unqualified opinion and the audit certificate on the accounts were issued by the External Auditor on 20th April 2022.

Your rights to inspect the accounts

If you are an elector in the county, you may inspect and make copies of the accounts. The statement of accounts and a copy of the auditor’s report are available for inspection at Office of the Police and Crime Commissioner for Lancashire, Lancashire County Council, County Hall, PRESTON, Lancashire, PR1 0LD from Monday to Friday between the hours of 10am to 4pm, by appointment. The accounts are also available on the Commissioner’s website and on the Chief Constable’s website https:\\www.lancashire.police.uk. where they can be viewed or downloaded.

To make arrangements for a copy of the accounts to be sent to you, or to make an appointment to inspect the accounts, you can contact us either at the above address, by e-mail: commissioner@lancashire-pcc.gov.uk , or by telephone: 01772 533587

It is noted that at this time our External Auditors still have further work to do before they can issue our certificate of completion of the audit. They have not completed this work because: –

  • they are required to issue a report on the PCC’s and the Chief Constable’s arrangements for securing economy, efficiency, and effectiveness in their use of resources. They have not completed this work because they have applied the Covid-19 – special provisions in the National Audit Office’s guidance for auditors (in Auditor Guidance Note 03) and will be completing this work to a later timescale. The auditors plan to complete this work and issue their Auditor’s Annual Report by 31st December 2021, which is within three months of the date of the opinion on the financial statements, as permitted under the special provisions in AGN 03

Steve Freeman,

Chief Finance Officer,

Office of the Police & Crime Commissioner for Lancashire,

The Office of the PCC for Lancashire

County Hall Preston

PR1 0LD

Statement of Accounts 2020/21

The Police and Crime Commissioner for Lancashire has received the group accounts for the Office of the Police and Crime Commissioner for Lancashire for 2020/21.

The accounts are available to view online; the PCC/Group Accounts for 2020/21.

You can also view online the Chief Constable’s Accounts for 2020/21.

Audit of Accounts 2019/20

The audit of the accounts for the year ending 31 March 2020 for the separate entities of the Police and Crime Commissioner for Lancashire and the Chief Constable for Lancashire Constabulary has been concluded. An unqualified opinion on the accounts was issued by the auditor on 14 December 2020. On the same day the auditor also issued an unqualified opinion on both the Commissioner’s and the Chief Constable’s arrangements for securing value for money as required by the Audit Commission’s Code of Practice. The auditor has not identified any issues of public interest to report under section 8 of the Audit Commission Act 1998.

 

Your rights to inspect the accounts

If you are an elector in the county, you may inspect and make copies of the accounts. The statement of accounts and a copy of the auditor’s report are available for inspection at Office of the Police and Crime Commissioner for Lancashire, Lancashire County Council, County Hall, PRESTON, Lancashire, PR1 0LD from Monday to Friday between the hours of 10am to 4pm, by appointment. The accounts are also available on the Commissioner’s website and on the Chief Constable’s website where they can be viewed or downloaded.

To make arrangements for a copy of the accounts to be sent to you, or to make an appointment to inspect the accounts, you can contact us either at the above address, by e-mail: commissioner@lancashire-pcc.gov.uk , or by telephone: 01772 533587.

View the Auditors 2019/20 report.

 

Statement of Accounts 2019/20

The Police and Crime Commissioner for Lancashire has received the group accounts for the Office of the Police and Crime Commissioner for Lancashire for 2019/20.

The accounts are available to view online; the PCC/Group Accounts for 2019/20.

You can also view online the Chief Constable’s Accounts for 2019/20.

Audit of Accounts 2018/19

The audit of the accounts for the year ending 31 March 2019 for the separate entities of the Police and Crime Commissioner for Lancashire and the Chief Constable for Lancashire Constabulary has been concluded. An unqualified opinion on the accounts was issued by the auditor on 29 July 2019. On the same day the auditor also issued an unqualified opinion on both the Commissioner’s and the Chief Constable’s arrangements for securing value for money as required by the Audit Commission’s Code of Practice. The auditor has not identified any issues of public interest to report under section 8 of the Audit Commission Act 1998.

Your rights to inspect the accounts

If you are an elector in the county, you may inspect and make copies of the accounts. The statement of accounts and a copy of the auditor’s report are available for inspection at Office of the Police and Crime Commissioner for Lancashire, Lancashire County Council, County Hall, PRESTON, Lancashire, PR1 0LD from Monday to Friday between the hours of 10am to 4pm, by appointment. The accounts are also available on the Commissioner’s website and on the Chief Constable’s website where they can be viewed or downloaded.

To make arrangements for a copy of the accounts to be sent to you, or to make an appointment to inspect the accounts, you can contact us either at the above address, by e-mail: commissioner@lancashire-pcc.gov.uk, or by telephone: 01772 533587.

View the Auditors 2018/19 report.

Statement of Accounts 2018/19

The Police and Crime Commissioner for Lancashire has received the group accounts for the Office of the Police and Crime Commissioner for Lancashire for 2018/19.

The accounts are available to view online; the PCC/Group Accounts for 2018/19

You can also view online the Chief Constable’s Accounts for 2018/19

Audit of Accounts 2017/18

The audit of the accounts for the year ending 31 March 2018 for the separate entities of the Police and Crime Commissioner for Lancashire and the Chief Constable for Lancashire Constabulary has been concluded. An unqualified opinion on the accounts was issued by the auditor on 20 July 2018. On the same day the auditor also issued an unqualified opinion on both the Commissioner’s and the Chief Constable’s arrangements for securing value for money as required by the Audit Commission’s Code of Practice. The auditor has not identified any issues of public interest to report under section 8 of the Audit Commission Act 1998.

Your rights to inspect the accounts

If you are an elector in the county, you may inspect and make copies of the accounts. The statement of accounts and a copy of the auditor’s report are available for inspection at Office of the Police and Crime Commissioner for Lancashire, Lancashire County Council, County Hall, PRESTON, Lancashire, PR1 0LD from Monday to Friday between the hours of 10am to 4pm, by appointment. The accounts are also available on the Commissioner’s website and on the Chief Constable’s website where they can be viewed or downloaded.

To make arrangements for a copy of the accounts to be sent to you, or to make an appointment to inspect the accounts, you can contact us either at the above address, by e-mail: commissioner@lancashire-pcc.gov.uk, or by telephone: 01772 533587.

View the Auditors 2017/18 report.

Statement of Accounts 2017/18

The Police and Crime Commissioner for Lancashire has received the group accounts for the Office of the Police and Crime Commissioner for Lancashire for 2017/18.

The accounts are available to view online; the PCC/Group Accounts for 2017/18

You can also view online the Chief Constable’s Accounts for 2017/18

Audit of Accounts 2016/17

The audit of the accounts for the year ending 31 March 2017 for the separate entities of the Police and Crime Commissioner for Lancashire and the Chief Constable for Lancashire Constabulary has been concluded. An unqualified opinion on the accounts was issued by the auditor on 28 July 2017. On the same day the auditor also issued an unqualified opinion on both the Commissioner’s and the Chief Constable’s arrangements for securing value for money as required by the Audit Commission’s Code of Practice. The auditor has not identified any issues of public interest to report under section 8 of the Audit Commission Act 1998.

Your rights to inspect the accounts

If you are an elector in the county, you may inspect and make copies of the accounts. The statement of accounts and a copy of the auditor’s report are available for inspection at Office of the Police and Crime Commissioner for Lancashire, Lancashire County Council, County Hall, PRESTON, Lancashire, PR1 0LD from Monday to Friday between the hours of 10am to 4pm, by appointment. The accounts are also available on the Commissioner’s website and on the Chief Constable’s website where they can be viewed or downloaded.

To make arrangements for a copy of the accounts to be sent to you, or to make an appointment to inspect the accounts, you can contact us either at the above address, by e-mail: commissioner@lancashire-pcc.gov.uk, or by telephone: 01772 533587.

View the Auditors 2016/17 report.

Statement of Accounts 2016/17

The Police and Crime Commissioner for Lancashire has received the group accounts for the Office of the Police and Crime Commissioner for Lancashire for 2016/17.

The accounts are available to view online; the PCC/Group Accounts for 2016/17

You can also view online the Chief Constable’s Accounts for 2016/17

Audit of Accounts 2015/16

The audit of the accounts for the year ending 31 March 2016 for the separate entities of the Police and Crime Commissioner for Lancashire and the Chief Constable for Lancashire Constabulary has been concluded. An unqualified opinion on the accounts was issued by the auditor on 15 August 2016. On the same day the auditor also issued an unqualified opinion on both the Commissioner’s and the Chief Constable’s arrangements for securing value for money as required by the Audit Commission’s Code of Practice. The auditor has not identified any issues of public interest to report under section 8 of the Audit Commission Act 1998.

Your rights to inspect the accounts

If you are an elector in the county, you may inspect and make copies of the accounts. The statement of accounts and a copy of the auditor’s report are available for inspection at Office of the Police and Crime Commissioner for Lancashire, Lancashire County Council, County Hall, PRESTON, Lancashire, PR1 0LD from Monday to Friday between the hours of 10am to 4pm, by appointment. The accounts are also available on the Commissioner’s website and on the Chief Constable’s website where they can be viewed or downloaded.

To make arrangements for a copy of the accounts to be sent to you, or to make an appointment to inspect the accounts, you can contact us either at the above address, by e-mail: commissioner@lancashire-pcc.gov.uk, or by telephone: 01772 533587.

View the Auditors 2015/16 report.

Statement of Accounts 2015/16

The Police and Crime Commissioner for Lancashire has received the group accounts for the Office of the Police and Crime Commissioner for Lancashire for 2015/16.

The accounts are available to view online; the PCC/Group Accounts for 2015/16

You can also view online the Chief Constable’s Accounts for 2015/16

Statement of Accounts 2014/15

The Police and Crime Commissioner for Lancashire has received the group accounts for the Office of the Police and Crime Commissioner for Lancashire for 2013/14.

The accounts are available to view online; the PCC/Group Accounts for 2014/15

You can also view online the Chief Constable’s Accounts for 2014/15

Audit of Accounts: Year ended 31 March 2015 Notice of Public Rights

POLICE AND CRIME COMMISSIONER FOR LANCASHIRE AND THE CHIEF CONSTABLE OF LANCASHIRE CONSTABULARY
AUDIT OF ACCOUNTS 2014/15

NOTICE OF CERTIFICATION OF COMPLETION OF THE AUDIT

PUBLIC NOTICE IS HEREBY GIVEN that under Regulation 11 of the Accounts and Audit Regulations 2011 the Independent Auditor has completed the audit of the above accounts for the year ended 31st March 2015.

An unqualified opinion and the audit certificate on the accounts were issued by the Independent Auditor on the 30th September 2015. On the same date the Independent Auditor also issued unqualified conclusions on the Police and Crime Commissioner’s (PCC) and Chief Constable’s arrangements for securing value for money as required by the Audit Commission’s Code of Practice.

Any interested local government elector may request a copy of the accounts by writing to the Chief Finance Officer at the address below or by either viewing them on the PCC’s website, www.lancashire-pcc.gov.uk or the Lancashire Constabulary web site, www.lancashire.police.uk. Alternatively, copies of the accounts may be inspected during the hours of 10am to 4pm, by appointment, at the address below. This right is conferred on local government electors by Section 14 of the Audit Commission Act 1998.

Dated 30th September 2015

Steve Freeman
Chief Finance Officer,
Office of the Police and Crime Commissioner for Lancashire,
Lancashire County Council,
County Hall,
PRESTON, Lancashire,
PR1 0LD

Conclusion of Accounts: Year Ended 31 March 2015 Notice of Public Rights
Lancashire Combined Fire Authority – The Police and Crime Commissioner for Lancashire – The Chief Constable of Lancashire Constabulary

Completion of Audit: Statement of Accounts Year Ended 31 March 2015 Accounts and Audit (England) Regulations 2011

The audit of the Accounts for the year ended 31 March 2015 in respect of the above has been concluded.

The Statement of Accounts of the above named, the Lancashire Combined Fire Authority, the Police and Crime Commissioner for Lancashire and the Chief Constable of Lancashire Constabulary which includes copies of the Auditor’s Certificate, will be open to inspection by any local government elector for the area of Lancashire from 19 October 2015, at the offices at which they are normally kept between the hours of 9.00am and 5.00pm on Mondays to Fridays inclusive, or otherwise by arrangement, and any such local elector may make a copy of or take extracts from the Accounts. A copy of the Statement for which there may be a reasonable charge, will be sent, on request, to any such local government elector.

Application should be made as follows:

Lancashire Combined Fire Authority Telephone: The Treasurer to the Authority on 01772 866804. Email: financedept@lancsfirerescue.org.uk

The Police and Crime Commissioner for Lancashire Telephone: The Chief Finance Officer on 01772 533587 Email: commissioner@lancashire-pcc.gov.uk

The Chief Constable of Lancashire Constabulary Telephone: The Chief Finance Officer on 01772 614444 Email: csd@lancashire.pnn.police.uk

A copy of the Combined Fire Authority’s Statement can be found on the Authority’s website

https://www.lancsfirerescue.org.uk/financial-summary/

A copy of the Police and Crime Commissioner’s Statement can be found on the OPCC website

https://www.lancashire-pcc.gov.uk/wp-content/uploads/2020/09/PCC-Statement-of-Accounts-14-15-Final1.pdf

A copy of the Chief Constable’s Statement can be found on the Constabulary’s website

https://www.lancashire.police.uk/about-us/our-performance/statement-of-accounts.aspx

M B Winterbottom Clerk to the Fire Authority Lancashire Fire and Rescue Service Headquarters, Garstang Road, Fulwood, Preston PR2 3LH

S Freeman Chief Finance Officer County Hall Preston, PR1 0LD

I Cosh Chief Finance Officer Lancashire Constabulary Headquarters Saunders Lane, Hutton, PR4 5SB

Statement of Accounts 2013/14

The Police and Crime Commissioner for Lancashire has received the group accounts for the Office of the Police and Crime Commissioner for Lancashire for 2013/14.

The accounts are available to view online; the PCC/Group Accounts for 2013/14

You can also view online the Chief Constable’s Accounts for 2013/14.

Audit of Accounts: Year Ended 31 March 2014 Notice of Public Rights

Audit Commission Act, 1998 Sections 15-16 Regulations 9, 10, 21, 22 & 24 of the Accounts and Audit (England) Regulations 2011

Notice is given that from 7 July 2014 to 1 August 2014 inclusive, between 8.45am and 5.00pm, Monday to Friday, any person interested may inspect and make copies of the accounts of Lancashire County Council, Lancashire County Pension Fund, Lancashire Combined Fire Authority, the Police and Crime Commissioner for Lancashire and the Chief Constable of Lancashire Constabulary for the year ended 31 March 2014, and all books, deeds, contracts, bills, vouchers and receipts relating to them. The accounts and other documents will be available for inspection at the offices at which they are normally kept, or otherwise by arrangement; application should be made as follows:

Lancashire County Council
Lancashire County Pension Fund
The Police and Crime Commissioner for Lancashire
The Chief Constable of Lancashire Constabulary

Telephone: The County Treasurer on 01772 530808
Email: financialaccounts@lancashire.gov.uk
Further information relating to County Council’s accounts can be found on the Lancashire County Council website.
Lancashire Combined Fire Authority

Telephone: The Treasurer to the Authority on 01772 866804.
Email: financedept@lancsfirerescue.org.uk

Notice is also given that on or after Monday 4 August 2014 from 10.00 am, until the completion of the audit the auditor, at the request of a local government elector for any area to which the accounts relate, will give the elector, or his representative an opportunity to ask questions or make objections to the accounts for the year ended 31 March 2014. Any such elector or his representative objecting to the accounts may ask the auditor to issue a report in the public interest (under section 8 of the Audit Commission Act 1998) and/or apply to the court for a declaration that an item in the accounts is contrary to law (under section 17 of that Act).

Questions may be received at County Hall, Preston, by arrangement with the appointed auditor, Grant Thornton UK
LLP, 4 Hardman Square, Spinningfields, Manchester M3 3EB (Tel. 0161 953 6900), to whom requests for this purpose
should be addressed. Written notice of a proposed objection and its grounds must also be sent to the auditor at the
address given above. A copy of that notice must be sent to the relevant Authority at the address below:

J Turton,Chief Executive,Lancashire County Council,
PO Box 78,County Hall,Preston, PR1 8XJ

M B Winterbottom,Clerk to the Lancashire Combined Fire
Authority,Lancashire Fire and Rescue Service Headquarters,
Garstang Road,Fulwood,Preston, PR2 3LH

Chief Executive,Office of the Police and
Crime Commissioner for Lancashire,PO BOX 653
Preston,PR2 2WB

Conclusion of Accounts: Year Ended 31 March 2014 Notice of Public Rights

Lancashire Combined Fire Authority The Police and Crime Commissioner for Lancashire The Chief Constable of Lancashire Constabulary Completion of Audit: Statement of Accounts Year Ended 31 March 2014 Accounts and Audit (England) Regulations 2011

The audit of the Accounts for the year ended 31 March 2014 in respect of the above has been concluded.

The Statement of Accounts of the above named, the Lancashire Combined Fire Authority, the Police and Crime Commissioner for Lancashire and the Chief Constable of Lancashire Constabulary which includes copies of the Auditor’s Certificate, will be open to inspection by any local government elector for the area of Lancashire from 20 October 2014, at the offices at which they are normally kept
between the hours of 9.00am and 5.00pm on Mondays to Fridays inclusive, or otherwise by arrangement, and any such local elector may make a copy of or take extracts from the Accounts. A copy of the Statement for which there may be a reasonable charge, will be sent, on request, to any such local government elector.
Application should be made as follows:

Lancashire Combined Fire Authority
Telephone: The Treasurer to the Authority on 01772 866804.
Email: financedept@lancsfirerescue.org.uk

The Police and Crime Commissioner for Lancashire
Telephone: The Chief Finance Officer on 01772 533587
Email: commissioner@lancashire-pcc.gov.uk

The Chief Constable of Lancashire Constabulary
Telephone: The Chief Finance Officer on 01772 614444
Email: csd@lancashire.pnn.police.uk

A copy of the Combined Fire Authority’s Statement can be
found on the Authority’s website
www.lancsfirerescue.org.uk/financial-summary/

A copy of the Police and Crime Commissioner’s Statement can
be found on the OPCC website

https://www.lancashire-pcc.gov.uk/wp-content/uploads/2020/09/Final-PCC-SOA-13-14.pdf

A copy of the Chief Constable’s Statement can be found on the
Constabulary’s website
www.lancashire.police.uk/Content/UploadedImages/Final_CC_SOA_13-14_2.pdf

M B Winterbottom
Clerk to the Fire Authority
Lancashire Fire and Rescue Service Headquarters,
Garstang Road, Fulwood, Preston PR2 3LH

Lisa Kitto
Chief Finance Officer
PO Box 653, Preston, PR2 2WB

I Cosh
Chief Finance Officer
Lancashire Constabulary Headquarters
Saunders Lane, Hutton, PR4 5SB

Letter from Auditor’s 2013 – 2014

Annual Audit Letter 2013 -2014

Statement of Accounts 2013/12

Statement of Accounts 2012/13

Financial Information

Budgets

Financial Strategy

Spending

Expenses

Spending Over £500

Contracts

Commissioning

Reserves Explained

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