Independent Audit Committee

The statutory Financial Management Code of Practice (FMCP) requires that an Audit Committee is established which is independent of both the Police Force and the Police and Crime Commissioner (PCC).

The Independent Audit Committee (IAC) consists of six members and has the following key functions:

  • To provide general comment, advice and assurance on matters relating to the internal control environment of the Force and the Office of the PCC (OPCC)
  • To have oversight of general governance matters and to provide comments on any new or proposed PCC policies and strategies or changes to existing relevant policies and strategies which, in the opinion of the Chief Financial Officers, are significant with regard to risk and probity
  • Where the Committee has concerns about a specific governance or audit matter it may request that the relevant policy or strategy be presented to the Committee in order that assurance may be obtained and constructive comment provided where appropriate

The primary role of the Committee is to provide the Chief Constable and the PCC with reassurance in respect of their internal control measures and environment. More detail on the operation and role of the Committee is provided in the linked documents below:

Terms of Reference for the Committee can be found here.

Membership

The six independent members recruited to the Committee are listed below. 

Helen Donnellan

Amanda Gallaher

Tom Grainger

Gordon Mattocks

Malcolm Smith

Linda Williams

The Chair of the Committee can be contacted here

BACKGROUND INFORMATION

The Joint Independent Audit Committee (JIAC) Dorset and the Joint Audit Committee (JAC) Devon and Cornwall were formed in October 2012 prior to the election for the Police and Crime Commissioners (PCCs) in November 2012.  The establishment of the Committees was in accordance with the requirements of the Financial Management Code of Practice (FMCP) for the Police Service for England and Wales as published in January 2012.   

Appointments were made to the Committees and, to ensure continuity, members were recruited for a mixture of three and five years.  

The Committees operated independently of each other and had a number of functions which included the reviewing and consideration of the Statement of Final Accounts, Financial and Treasury Management information, approval of governance items, consideration of internal control systems, assurance relating to Corporate Risk Management, approval, reviewing and consideration of internal and external audit reports.  

The Committees sit in an advisory capacity to both Police and Crime Commissioners and Chief Constables.

All members were recruited from the local community and had extensive finance, audit and scrutiny knowledge and experience. All members served since the Committee's inception in 2012. In October 2014 a shadow Strategic Alliance Audit Committee was formed and operated in parallel to the existing joint audit committees for each organisation.

Arrangements were made for the Committees to meet on a quarterly basis to receive and consider appropriate reports to effectively discharge its responsibilities as defined with the Terms of Reference, thus providing public confidence in the governance of policing in Dorset and Devon and Cornwall.  

Tranisition to New Arrangements

The two Chief Constables and the two PCCs have agreed with the recommendation to constitute a new single audit committee to service the four legal entities through the realignment, and renaming of the Strategic Alliance Audit Committee (SAAC), Joint Audit Committee (JAC) and Joint Independent Audit Committee (JIAC).

Therefore, the existing Joint Audit Committee (JAC) for Devon and Cornwall and the Joint Independent Audit Committee (JIAC) for Dorset have been formed into a single Independent Audit Committee (IAC), working across both forces.  

The single Independent Audit Committee will meet at regular intervals during the year in order to review, scrutinise, challenge and provide reassurance over internal control and governance arrangements across both Devon and Cornwall Constabulary and Dorset Police. They will report equally to both Chief Constables and Police and Crime Commissioners.  

Committee ANNUAL REPORTS

Future Annual Reports will be published here.

meetings and papers (open ITEMS)

11 September 2019

Agenda

Minutes of Previous meeting (Open items)

IAC Budget Planning 

IAC Scrutiny report

Scrutiny - Appendix A

Dorset PCC Scrutiny arrangements - Appendix B

Annual Governance Statement (AGS)

AGS timetable

Dorset / D&C Progress report 

D&C Police 2018 -19 Joint Annual Audit letter

Dorset Police 2018 - 19 Joint Annual Audit letter

SWAP Progress report

Partial opinions - Appendix B

Agreed outstanding recommendations - Appendix C

NFI

Dorset NFI summary - Appendix A

D&C NFI summary - Appendix A

NFI Milestones - Appendix B

Fraud and Corruption investigation

F&C Cumulative report - Appendix A

Insurance Programme

Insurance tender process - Appendix A

Whistleblowing

IAC VFM Profiles

 

23 July 2019

Agenda

Minutes of Previous Meeting (Open Items)

Internal Audit Opinion

Internal Audit Opinion - Appendix B

Internal Audit Opinion - Appendix C

Internal Audit Opinion - Appendix D

External Audit Findings Report - Dorset

Letters of Representation Cover Report

Letters of Represenation - Dorset PCC

Letters of Representation - Dorset CC

Annual Financial Report for Dorset 2018/19 - cover report

Annual Financial Report for Dorset 2018/19 - PCC 

Annual Financial Report for Dorset 2018/19 - Chief Constable

Statement of Accounts for Devon & Cornwall 2018/19 - cover report

Statement of Accounts for Devon & Cornwall 2018/19 - PCC

Statement of Accounts for Devon & Cornwall 2018-19 - Chief Constable

Fees for External Audit 2019/20 - cover report 

Fees for External Audit 2019/20 - Appendix Ai D&C PCC 

Fees for External Audit 2019/20 - Appendix Aii D&C CC

Fees for External Audit 2019/20 - Appendix Bi Dorset PCC

Fees for External Audit 2019/20 - Appendix Bii Dorset CC

Internal Audit Quarterly Update and Highlights

Treasury Management Outturn 2018/19 - D&C

Treasury Management Outturn 2018/19 - Dorset

Update on Fraud and Corruption Investigations 

Update on Fraud and Corruption Investigations - Appendix B

Working Together Update

Future Committee Dates 

 

 

 

2 April 2019

Agenda

Minutes of Previous Meeting (Open Items)

SWAP Internal Audit Plan

External Audit Plan (D&C)

External Audit Plan (Dorset)

Audit Progress Report

Statement of Accounts 2018/19

Draft Protected Disclosure Policy

Draft Protected Disclosure Policy - Appendix A

Commissioning Intentions (D&C)

Commissioning Intentions (D&C) - Appendix A

Commissioning Intentions (Dorset)

 

11 December 2018

Agenda

Minutes of Previous Meeting (Open Items)

Medium Term Financial Strategy

Draft Capital Strategy (D&C)

Draft Capital Strategy - Appendix A (D&C)

Draft Capital Strategy - Dorset

Draft Capital Strategy - Appendix A (Dorset)

Treasury Management MId Year Monitoring (D&C)

Treasury Management Mid Year Monitoring (Dorset)

Treasury Management Strategy (D&C)

Treasury Management Strategy - Appendix A (D&C)

Treasury Management Strategy (Dorset)

Treasury Management Strategy - Appendix A (Dorset)

Draft Reserves Strategy (D&C)

Draft Reserves Strategy - Appendix A (D&C)

Draft Reserves Strategy (Dorset)

Draft Reserves Strategy - Appendix A (Dorset) 

Dorset Statement of Accounts 

Dorset and Devon and Cornwall Police Progress Report 

Response to Consultation on 2019/20 Scale of Audit Fees

 

18 September 2018

Agenda

Minutes of Previous meeting (Open Items)

Budget Planning Process

Annual Governance Statement Timetable 

Annual Governance Statement Timetable - Appendix A

External Audit Quarterly Update

Gifts and Hospitality Arrangement Policy

Whistleblowing Policy

Audit Committee Training Plan

 

17 July 2018

Agenda 

Minutes of Previous meeting (Open Items)

Internal Audit Opinion Report

External Audit Opinion Report

External Audit Opinion Report - Appendix A(i)

External Audit Opinion Report - Appendix A(ii)

External Audit Opinion Report - Appendix B(i)

External Audit Opinion Report - Appendix B(ii)

Annual Financial Report 

Annual Financial Report - Appendix A(i)

Annual Financial Report - Appendix A(ii)

Annual Financial Report - Appendix B(i)

Annual Financial Report - Appendix B(ii)

Annual Review of Terms of Reference (without documents) 31 July 2018

Treasury Management Outturn - Devon and Cornwall

Treasury Management Outturn - Dorset

Fees for External Audit

Fees for External Audit - Appendix A(i)

Fees for External Audit - Appendix A(ii)

Fees for External Audit - Appendix B(i)

Fees for External Audit - Appendix B(ii)

 

13 March 2018

Agenda

Annual Internal Audit Plan and Audit Charter

Treasury Management Strategy 2018/19

Treasury Management Strategy 2018/19 - Appendix A

Reserves Policy for 2018/19

Reserves Policy for 2018/19 - Appendix A

Reserves Policy for 2018/19 - Appendix B

Statement of Accounts 2017/18

Statement of Accounts 2017/18 - Appendix A 

Value for Money Profiles

Value for Money Profiles - Appendix A

Value for Money Profiles - Appendix B

Annual Governance Statement

Internal Audit Quarterly Update and Highlights

Internal Audit Quarterly Update and Highlights - Appendix B

Internal Audit Quarterly Update and Highlights - Appendix C

Corporate Risk Register for Devon & Cornwall

 

8 December 2017

Agenda

Draft Strategic Alliance Audit Committee Minutes

Medium Term Financial Strategies

Police Reserves

Police Reserves - Appendix A 

Accounting Policies

Accounting Policies - Appendix A

Accounting Policies - Appendix B

Accounting Policies - Appendix C

Internal Audit Plan Progress Report

Internal Audit Plan Progress Report - Appendix A & B

Internal Audit Plan Progress Report - Appendix C

Internal Audit Plan Progress Report - Appendix D

 

MORE CASE STUDIES

Want access to our community messaging system? Sign up for Dorset alert

Confirmation Required