Norfolk Police Authority

Finance

Introduction

Norfolk Police Authority has a statutory requirement to approve and monitor the annual police budget and to set the element of the council tax.

In doing this, the Authority aims to provide the Chief Constable with the necessary financial and manpower resources for him to be able to deliver an effective and efficient policing service across Norfolk.

The Authority has a Treasurer, supported by a Finance Team, which provides policy and financial advice to members and recommends a budget strategy to the Authority.

The decisions on the budget and the precept, and the council tax levels, have to be approved by at least ten members, including six of the elected members.

By law, the budget requirement, precept and council tax levels have to be finally determined by the end of February.

Members of the public are consulted by the Authority about levels of council tax before it is set by holding a Budget Consultation meeting each January.

More information about the Police Authority's Finances is available in the following publications.

For general information about Police Authority funding, the following links may assist:

Home Office: http://police.homeoffice.gov.uk/finance-and-business-planning
Audit Commission: http://www.audit-commission.gov.uk/policeandcrime/
CIPFA: http://www.cipfa.org.uk/

Council Tax Leaflet

Every year the Authority produces a council tax leaflet to provide council tax payers with clear information about where their money is going to be spent, as well as explaining why there is any increase or decrease in the council tax.

Budget Book

This is in essence a plan that states the intentions of the Authority, in financial terms, for the next and subsequent financial years.

It provides a detailed summary of the income that the Authority expects to receive during the year both from central government, local tax payers and from other sources, together with a breakdown of the estimated expenditure.

The budget book also reflects a longer term view of the organisation's finances including a three year revenue forecast and a three year capital programme.

Statement of Accounts

This is a statutory document produced annually, which provides information about the Police Authority's financial performance and financial position. It provides the following information about the previous financial year:

• An explanatory foreword
• A statement of accounting policies
• A statement of responsibilities for the statement of accounts
• A statement of internal control
• A consolidated revenue account
• A consolidated balance sheet
• A statement of total movement in reserves
• A cash flow statement
• Notes to the accounts

All Local Authorities and Police Authorities are required to follow the same standard format when producing their statutory accounts. This should enable members of the public you compare and contrast the Authority's financial performance over a number of years as well as with other Local Authorities and Police Authorities.

Summary of Accounts

The Annual Statement of Accounts is, by necessity, a very lengthy and technical document. However, each year we produce a much shorter summary set of account which aims to show main financial statements in a clearer, more user friendly manner.

Pay and Benefits Summary

The Norfolk Police Authority (NPA) and Norfolk Constabulary (NC) are committed to ensuring that public finances are used wisely through the ongoing review of people and processes to minimise duplication and maximise productivity. Both the NPA and NC are also committed to ensuring that as employers they are able to attract and retain a high calibre workforce in order to best serve the people of Norfolk.

This document provides an outline of the principle pay scales and associated entitlements to allowances and benefits.  It can only be a summary of what is a complex mixture of nationally agreed pay scales and benefits and/or the exercise of local discretion.

Members Allowances and Expenses

At the end of each Financial Year, Norfolk Police Authority publishes summary which outlines the total amount of Allowances and Expenses received by all Police Authority Members.

Chief Executive's Expenses

At the end of each Financial Year, commencing FY 2009/10, the Authority will publish a summary outlining the total expenses incurred by the Chief Executive to the Police Authority, in the course of his duties.

Annual Audit Letter

Norfolk Police Authority is audited by an external auditor appointed by the Audit Commission. The Auditors have a responsibility to review and comment upon the financial activities of the Authority and to provide an opinion on whether the financial statements present a fair view of the financial position, and whether they have been prepared in accordance with the appropriate regulations and proper professional practices.

The Auditors write annually to the members of the Police Authority to present their findings and conclusions from their audit and to provide any recommendation for future action.

Financial Regulations

Financial regulations are formal rules written by the Authority to establish overarching financial responsibilities; to confer duties, rights and powers upon the Authority, the Force and its officers, and to provide clarity about the financial accountabilities of groups or individuals. They apply to every member and officer of the service and anyone acting on its behalf.

The document covers the following areas:

• Financial management framework
• Financial planning and control
• Management of risks and resources
• Systems and procedures
• External arrangements
• Delegated financial limits

Contract Standing Orders

The Police Authority has direct responsibility for contracts, and all contract placed must be in the Authority's name.

Provided that the Authority, advised by the Treasurer and Chief Executive, can be satisfied that its legal responsibilities can be fulfilled, and is confident in the Chief Officer's ability to take on the financial responsibilities involved, responsibility for the daily administration of contracts should be delegated to the Chief Officer.

The Standing Orders relating to contracts cover procedures for tenders and contracts.

Frequently Asked Questions

This section provides answers to a number of the most commonly asked questions in relation to the Police Authority's budget and expenditure.