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 five 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.
The IAC Operating Principles can be found here
Membership
The five independent members recruited to the Committee are listed below.
Tom Grainger - Chair
Phil Rook - Vice Chair
Gordon Mattocks - Committee Member
Rachael Tiffen - Committee Member
One vacancy
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
IAC Report April 2022 - March 2023
IAC Report April 2021 - March 2022
IAC Report April 2020 - March 2021
IAC Report April 2019 - March 2020
IAC Report December 2017 - July 2019
MEETINGS AND PAPERS (OPEN ITEMS)
29 April 2021
Minutes of Previous Meeting (open items) 26/01/21
SWAP Quarterly Progress Update Report - April 2021
Dorset Police PCC and Devon and Cornwall Police OPCC 2021-22 Internal Audit plan
Devon and Cornwall Police 2019-20 Annual Audit Letter - Final
Dorset Police 2019 -20 Annual Audit Letter
Dorset and Devon and Devon and Cornwall Police Progres Report - April 2021
Counter Fraud and Corruption Policy
Counter Fraud and Corruption Procedure
D&C Quarterly Fraud and Corruption risk assessment - Appendix A
Dorset Quarterly Fraud and Corruption risk assessment - Appendix A
Report - Update on Fraud & Corruption Investigations
PSAA - 2020 AQMR published final - Appendix A
2021-22 audit fee scale - Appendix B
26 January 2021
Minutes of Previous Meeting (open items) - 29/10/20
D&C Treasury Management Covering Report
D&C Treasury Management Strategy Draft - Appendix A
D&C Capital Strategy Covering Report
D&C Capital Strategy Draft - Appendix A
D&C Reserves Strategy Covering Report
D&C Reserves Strategy Draft - Appendix A
DP Treasury Management Covering Report
DP Treasury Management Strategy Draft - Appendix A
DP Capital Strategy Covering Report
DP Capital Strategy Draft - Appendix A
DP Reserves Strategy Covering Report
DP Reserves Strategy Draft - Appendix A
SWAP Quarterly Progress Update Report
External Audit Progress Report (DP & D&C)
Consultation on 2021/22 Audit Fee Scale
Fraud & Corruption Investigations
Fraud & Corruption Risk Assessment (D&C) - Appendix A
Fraud & Corruption Risk Assessment (DP) - Appendix A
29 October 2020
Minutes of Previous Meeting (open items) - 29/07/20
Minutes of Previous Meeting (open items) - 11/09/20
Annual Governance Statement - 2020/21
Annual Governance Statement Timetable - Appendix A
Fraud & Corruption Investigations
Fraud & Corruption Risk Assessment (D&C) - Appendix A
Fraud & Corruption Risk Assessment (Dorset) - Appendix A
Terms of Reference and Operating Principles
Terms of Reference - Appendix A
Operating Principles - Appendix B
Treasury Management Mid-Year Report - D&C
Treasury Management Mid-Year Report - Dorset
11 September 2020
Audit Findings Report 2019/20 - D&C Police
Audit Findings Report 2019/20 - Dorset Police
Letter of Representation Cover Report
Letter of Representation - D&C Police
Letter of Representation - Dorset Police
Letter of Representation - Dorset PCC
Statement of Accounts Cover Report - Dorset Police
Statement of Accounts - Dorset Police
Statement of Accounts - Dorset PCC
Annual Governance Statement - Dorset Police
Annual Governance Statement - Dorset PCC
Going Concern Assessment - Dorset Police
Going Concern Assessment - Appendix
Statement of Accounts Cover Report - D&C Police
Statement of Accounts - D&C Police
Statement of Accounts - D&C PCC
Annual Governance Statement - D&C Police and PCC
Going Concern Assessment - D&C Police
29 July 2020
Minutes of Previous Meeting (open items)
Fees for External Audit 2020/21
Fees for External Audit - Appendix A (PSAA Q&A)
Fees for External Audit - Apendix B (fee scale)
Fees for External Audit - Appendix C (PSAA email)
Treasury Management Outturn 2019/20 - Dorset
Treasury Management Outturn 2019/20 - D&C
Fraud and Corruption Investigation
Fraud and Corruption Risk Assessment - Dorset - Appendix A
Fraud and Corruption Risk Assessement - D&C - Appendix A
Gifts and Hospitality Policy - Appendix A
Data Analytics Sub Group Update
PSAA Audit Survey Findings Report - Appendix A
7 April 2020
Minutes of Previous Meeting (open items)
Internal Audit Plan and Charter
Internal Audit Quarterly Update and Highlights
External Audit Plan and Timetable Update
External Audit Quarterly Report
Statement of Accounts Preparation
Update on Fraud and Corruption Investigations, Appendix A
Force Protected Disclosure Policy - DEFERRED
Data Analytics Sub Group Update - DEFERRED
17 December 2019
Minutes of Previous Meeting (open items)
HMICFRS Value for Money Profiles 2018/19 Data
D&C Treasury Management Mid-Year Report
D&C Treasury Management Strategy DRAFT
DP Treasury Management Covering Letter
DP Treasury Management Mid-Year Report for 2019-20
DP Treasury Management Strategy Draft 2020/21
DP Draft Reserves Strategy 2020/21
Police Strategic Alliance SWAP Plan Progress Report November 2019
Summary of Partial Opinions November 2019 (Appendix B)
Dorset and Devon & Cornwall Police Progress Report - December 2019
Fraud and Corruption Investigations
Copy of Fraud Corruption Investigations (Appendix A)
Implementation of Meeting Management Software
11 September 2019
Minutes of Previous meeting (Open items)
Dorset PCC Scrutiny arrangements - Appendix B
Annual Governance Statement (AGS)
D&C Police 2018 -19 Joint Annual Audit letter
Dorset Police 2018 - 19 Joint Annual Audit letter
Agreed outstanding recommendations - Appendix C
Dorset NFI summary - Appendix A
Fraud and Corruption investigation
F&C Cumulative report - Appendix A
Insurance tender process - Appendix A
23 July 2019
Minutes of Previous Meeting (Open Items)
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
2 April 2019
Minutes of Previous Meeting (Open Items)
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
Minutes of Previous Meeting (Open Items)
Medium Term Financial Strategy
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 - Appendix A (D&C)
Draft Reserves Strategy (Dorset)
Draft Reserves Strategy - Appendix A (Dorset)
Dorset and Devon and Cornwall Police Progress Report
Response to Consultation on 2019/20 Scale of Audit Fees
18 September 2018
Minutes of Previous meeting (Open Items)
Annual Governance Statement Timetable
Annual Governance Statement Timetable - Appendix A
External Audit Quarterly Update
Gifts and Hospitality Arrangement Policy
17 July 2018
Minutes of Previous meeting (Open Items)
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 - 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 - 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
Annual Internal Audit Plan and Audit Charter
Treasury Management Strategy 2018/19
Treasury Management Strategy 2018/19 - Appendix A
Reserves Policy for 2018/19 - Appendix A
Reserves Policy for 2018/19 - Appendix B
Statement of Accounts 2017/18 - Appendix A
Value for Money Profiles - Appendix A
Value for Money Profiles - Appendix B
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
Draft Strategic Alliance Audit Committee Minutes
Medium Term Financial Strategies
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