Police and Crime Commissioner Cambridgeshire and Peterborough Audit Opinion 2019 20
INDEPENDENT AUDITOR’S REPORT TO THE POLICE AND CRIME COMMISSIONER
CAMBRIDGESHIRE AND PETERBOROUGH
Opinion on the financial statements
We have audited the financial statements of the Police and Crime Commissioner for Cambridgeshire and Peterborough (“the Police and Crime Commissioner”) and the Chief Constable of Cambridgeshire Constabulary (together comprising “the group”) for the year ended 31 March 2020 which comprise the Police and Crime Commissioner and the group Comprehensive Income and Expenditure Statements, Movement in Reserves Statements, Balance Sheets, Cash Flow Statements and Pension Fund Account and related numbered notes and the Expenditure and Funding Analysis note to the financial statements including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and the CIPFA/LASAAC Code of Practice on Local Authority Accounting in the United Kingdom 2019/20.
In our opinion the financial statements:
- give a true and fair view of the financial position of the Police and Crime Commissioner
as at 31 March 2020 and of its expenditure and income for the year then ended; - give a true and fair view of the financial position of the group as at 31 March 2020 and
of its expenditure and income for the year then ended; have been prepared properly in
accordance with the CIPFA/LASAAC Code of Practice on Local Authority Accounting in
the United Kingdom 2019/20; and - have been prepared in accordance with the requirements of the Local Audit and
Accountability Act 2014.
Basis for opinion on the financial statements
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)), the Code of Audit Practice issued by the National Audit Office in April 2015 (“Code of
Audit Practice”) and applicable law. Our responsibilities under ISAs (UK) are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Police and Crime Commissioner and group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the Financial Reporting Council’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion
Conclusions relating to going concern
We have nothing to report in respect of the following matters in relation to which the ISAs(UK) require us to report to you where:
- the Chief Finance Officer’s use of the going concern basis of accounting in the
preparation of the financial statements is not appropriate; or - the Chief Finance Officer has not disclosed in the financial statements any identified
material uncertainties that may cast significant doubt about the Police and Crime
Commissioner’s ability to continue to adopt the going concern basis of accounting for a
period of at least twelve months from the date when the financial statements are
authorised for issue.
Emphasis of matter – valuation of land and buildings
We draw attention to Note 5 to the financial statements which describes the basis on which land and buildings assets have been valued and the uncertainties inherent in determining market values in the current economic environment. Our opinion is not modified in respect of this matter.
Other information
The Chief Finance Officer is responsible for the other information. The other information comprises the Narrative report together with all other information included in the Statement of Accounts, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially
inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinion on other matter required by the Code of Audit Practice
In our opinion, based on the work undertaken in the course of the audit of the financial statements, the other information published together with the financial statements in the Statement of Accounts is consistent with the financial statements.
Conclusion on use of resources
On the basis of our work, having regard to the guidance on the specified criterion published by the National Audit Office in April 2020, we are satisfied that, in all significant respects, the Police and Crime Commissioner put in place proper arrangements to secure economy, efficiency and effectiveness in its use of resources for the year ended 31 March 2020.
Basis for conclusion on use of resources
We have undertaken our review of the Police and Crime Commissioner’s arrangements for securing economy, efficiency and effectiveness in its use of resources in accordance with the Code of Audit Practice, having regard to the guidance on the specified criterion, published by the National Audit Office in April 2020, as to whether in all significant respects, the Police and Crime Commissioner had proper arrangements to ensure it took properly informed decisions and deployed resources to achieve planned and sustainable outcomes for taxpayers and local people.
The National Audit Office has determined this criterion as that necessary for us to consider under the Code of Audit Practice in satisfying ourselves whether the Police and Crime Commissioner put in place proper arrangements for securing economy, efficiency and effectiveness in its use of resources for the year ended 31 March 2020.
Based on our risk assessment, we undertook such work as we considered necessary. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion.
Matters on which we are required to report by exception
We have nothing to report in respect of the following other matters which the Code of Audit Practice (April 2015) requires us to report to you if:
- we have been unable to satisfy ourselves that the Annual Governance Statement is
misleading or inconsistent with other information that is forthcoming from the audit; - we issue a report in the public interest under section 24 of the Act in the course of, or
at the conclusion of the audit; - we designate under section 24 of the Local Audit and Accountability Act 2014 any
recommendation as one that requires the Police and Crime Commissioner to consider it
at a public meeting and to decide what action to take in response; - we make an application to the court for a declaration that an item of account is
contrary to law under Section 28 of the Local Audit and Accountability Act 2014; - we issue an advisory notice under Section 29 of the Local Audit and Accountability Act
2014; or - we make an application for judicial review under Section 31 of the Local Audit and
Accountability Act 2014.
Responsibilities of the Chief Finance Officer and the Police and Crime Commissioner
As explained more fully in the Statement of the Responsibilities for the Statement of Accounts, the Chief Finance Officer is responsible for the preparation of the Statement of Accounts, which comprises the financial statements, in accordance with proper practices as set out in the CIPFA/LASAAC Code of Practice on Local Authority Accounting in the United Kingdom, and for being satisfied that the financial statements give a true and fair view.
In preparing the financial statements, the Chief Finance Officer is responsible for assessing the Police and Crime Commissioner’s and group’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Police and Crime Commissioner intends to cease operations of the Police and Crime Commissioner or group or has no realistic alternative but to do so.
The Police and Crime Commissioner is responsible for putting in place proper arrangements to secure economy, efficiency and effectiveness in its use of resources, to ensure proper stewardship and governance, and to review regularly the adequacy and effectiveness of these arrangements.
Auditor’s responsibilities for the audit of the financial statements
In respect of our audit of the financial statements our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
A further description of our responsibilities for the audit of the financial statements is
located at the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our
auditor’s report.
Auditor’s responsibilities in respect of the Police and Crime Commissioner’s use of
resources
We are required under Section 20 of the Local Audit and Accountability Act 2014 to satisfy ourselves that the Police and Crime Commissioner has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources. The Code of Audit Practice issued by the National Audit Office requires us to report to you our conclusion relating to proper arrangements, having regard to relevant criterion specified by the National Audit Office.
We report if significant matters have come to our attention which prevent us from concluding that the Police and Crime Commissioner has put in place proper arrangements
for securing economy, efficiency and effectiveness in its use of resources. We are not required to consider, nor have we considered, whether all aspects of the Police and Crime Commissioner’s arrangements for securing economy, efficiency and effectiveness in its use of resources are operating effectively.
Certificate of completion of the audit
We certify that we have completed the audit of the accounts of Police and Crime Commissioner Cambridgeshire and Peterborough in accordance with the requirements of the Local Audit and Accountability Act 2014 and the Code of Audit Practice issued by the National Audit Office.
Use of our report
This report is made solely to the Police and Crime Commissioner, in accordance with part 5 of the Local Audit and Accountability Act 2014 and as set out in the Responsibilities of the Audited Body and Responsibility of the Auditor within Chapter 2 of the Code of Audit Practice published by the National Audit Office in April 2015. Our audit work has been undertaken so that we might state to the Police and Crime Commissioner those matters we are required to state to him in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Police and Crime Commissioner for our audit work, for this report, or for the opinions we have formed.
Rachel Brittain
For and on behalf of BDO LLP, Appointed Auditor
London, UK
30 November 2020
BDO LLP is a limited liability partnership registered in England and Wales (with registered
number OC305127)