0910 Annual Audit Letterx

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Government and Public SectorCambridgeshire PoliceAuthority2009/10 Annual Audit LetterNovember 2010   PricewaterhouseCoopers LLPAbacus HouseCastle ParkCambridge CB3 0ANTelephone [phone]Facsimile [phone]pwc.com/ukThe MembersGovernance and Audit CommitteeCambridgeshire Police AuthorityCambridgeshire Constabulary HeadquartersHinchingbrooke ParkHuntingdonCambridgeshirePE29 6NPNovember 2010Ladies and GentlemenWe are pleased to present our Annual Audit Letter summarising the results of our 2009/10 audit.Yours faithfullyPricewaterhouseCoopers LLPEncsCode of Audit Practice and Statement of Responsibilities of Auditors and of Audited BodiesThe ‘Statement of responsibilities of auditors and of audited bodies’ issued by the Audit Commission inApril 2008 applies to our 2009/10 audit of Cambridgeshire Police Authority under the Code of AuditPractice for Local Government Bodies issued by the Audit Commission in July 2008. A copy of thestatement is available from the Chief Executive of Cambridgeshire Police Authority. The purpose ofthe statement is to assist auditors and audited bodies by explaining where the responsibilities ofauditors begin and end and what is expected of the audited body in certain areas. Our reports andmanagement letters are prepared in the context of this Statement and the Code of Audit Practice.Reports and letters prepared by appointed auditors and addressed to members or officers areprepared for the ...

Informations

• Publié par: Obbe
• Nombre de lectures: 11
• Langue: English

Extrait

Government and Public Sector



Cambridgeshire Police

Authority

2009/10 Annual Audit Letter

November 2010

PricewaterhouseCoopers LLP is a limited liability partnership registered in England with registered number OC303525. The registered office of

PricewaterhouseCoopers LLP is 1 Embankment Place, London WC2N 6RH. PricewaterhouseCoopers LLP is authorised and regulated by the

Financial Services Authority for designated investment business.

PricewaterhouseCoopers LLP

Abacus House

Castle Park

Cambridge CB3 0AN

Telephone [phone]

Facsimile [phone]

pwc.com/uk

The Members

Governance and Audit Committee

Cambridgeshire Police Authority

Cambridgeshire Constabulary Headquarters

Hinchingbrooke Park

Huntingdon

Cambridgeshire

PE29 6NP

November 2010

Ladies and Gentlemen

We are pleased to present our Annual Audit Letter summarising the results of our 2009/10 audit.

Yours faithfully

PricewaterhouseCoopers LLP

Encs

Code of Audit Practice and Statement of Responsibilities of Auditors and of Audited Bodies

The ‘Statement of responsibilities of auditors and of audited bodies’ issued by the Audit Commission in

April 2008 applies to our 2009/10 audit of Cambridgeshire Police Authority under the Code of Audit

Practice for Local Government Bodies issued by the Audit Commission in July 2008. A copy of the

statement is available from the Chief Executive of Cambridgeshire Police Authority. The purpose of

the statement is to assist auditors and audited bodies by explaining where the responsibilities of

auditors begin and end and what is expected of the audited body in certain areas. Our reports and

management letters are prepared in the context of this Statement and the Code of Audit Practice.

Reports and letters prepared by appointed auditors and addressed to members or officers are

prepared for the sole use of the audited body and no responsibility is taken by auditors to any Member

or officer in their individual capacity or to any third party.

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Contents

Section

Introduction.............................................................................................................................................. 4

Audit findings........................................................................................................................................... 5

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The purpose of this letter

The purpose of this letter is to provide a high level summary of the results of the 2009/10 audit work

we have undertaken at Cambridgeshire Police Authority that is accessible for members and other

interested stakeholders.

We have reported the detailed findings from our audit work to those charged with governance in the

following reports:



Audit opinion for 2009/10 financial statements, incorporating the conclusion on Value for Money



Report to those charged with Governance (ISA (UK&I) 260)



Report to management on the Statement of Accounts 2009/10

We provided an annual summary of recommendations to the Treasurer, Director of Finance and her

team alongside this report.

Scope of work

Our audit work is conducted in accordance with the Audit Commission’s Code of Audit Practice,

International Standards on Auditing (UK and Ireland) and other guidance issued by the Audit

Commission.

The Authority is responsible for preparing and publishing its financial statements, including the Annual

Governance Statement. It is also responsible for putting in place proper arrangements to secure

economy, efficiency and effectiveness in its use of resources.

As auditors we are responsible for:



forming an opinion on the financial statements;



reviewing the Authority’s Annual Governance Statement;



forming a conclusion on the arrangements that the Authority has in place to secure economy,

efficiency and effectiveness in its use of resources; and



undertaking any other work specified by the Audit Commission.

Introduction

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Accounts

We audited the Authority’s accounts in line with International Standards on Auditing (UK & Ireland)

and issued an unqualified audit report on 29 September 2010.

There were a small number changes to the draft accounts approved by the Authority in June 2010.

Most of these changes related to the presentation of the accounts or disclosures, however there were

some minor amendments resulting in a change to the reported results.

Our 2009/10 Report to Management on the Statement of Accounts included a number of

recommendations designed to further improve controls and accounts closedown procedures. These

issues have been discussed with the Treasurer and the Director of Finance and will be followed up as

part of our work in 2010/11. There are no points that we wish to draw to the attention of Members.

Next year, the accounts for local government will be prepared under a new accounting framework

(International Financial Reporting Standards – IFRS) which has already been adopted by Central

Government and the Health Service. The Authority should now have systems in place to collect and

process the information needed to prepare IFRS based accounts and should at this stage be well

progressed with preparation of comparative information as at 1 April 2010 for next year’s financial

statements.

Conclusion on Use of Resources

We were required to issue a conclusion on the adequacy of the Authority’s arrangements for ensuring

economy, efficiency and effectiveness in its use of resources.

We issued an unqualified conclusion on the Authority’s arrangements for its Use of Resources on 29

September 2010.

Comprehensive Area Assessment

Following the government announcement to abolish comprehensive area assessment (CAA), all work

on Use of Resources for Comprehensive Area Assessment ceased at the end of May. Therefore, we

have not completed this work as planned but provided an update of findings from Use of Resources

work completed before the government’s announcement within our Report to those charged with

Governance (ISA (UK&I) 260) at the Governance and Audit Committee on 27 September 2010.

In overall terms our view was that the Authority continues to make progress in implementing the

recommendations arising from the previous year’s Use of Resources exercise against the three

themes assessed.

Annual Governance Statement

Local Authorities are required to produce an Annual Governance Statement (AGS) which is consistent

with guidance issued by CIPFA / SOLACE. The AGS was included in the financial statements.

We reviewed the AGS to consider whether it complied with the CIPFA / SOLACE guidance and

whether it is misleading or inconsistent with other information known to us from our audit work. We

found no areas of concern to report in this context.

Audit findings

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