Plans, Performance and Reports
Inspection of Statement of Accounts
You have a right to inspect your Police Authority's accounts. Electors may also ask questions about, or challenge, the accounts.
1. The right to inspect the accounts
- By law, The Police Authority has to make its accounts available to Council Tax Payers for inspection for a period of 20 working days.
- We will do this during the summer.
- If you wish to inspect our accounts we will arrange for you to view them within our premises.
You may have to pay a copying charge
To arrange a viewing please see Contact Us below.
2. The right to ask the auditor questions about the accounts
- You are only permitted to ask the auditor questions about the accounts for the year that they are auditing.
- The auditor does have the right not to answer questions about the Police Authority's policies, finances & procedures.
The auditor does not have to say whether they think something the council has done, or an item in its accounts, is lawful or reasonable.
3. The right to object to the accounts
- If you think that Devon & Cornwall Police Authority has spent money that they should not have done, or that someone has caused a loss to the authority deliberately or by behaving irresponsibly, you can object to the auditor by sending a formal 'notice of objection in writing '. You must also tell the auditor the reason why you are objecting.
When the auditor reaches a decision on your objection and if you are not happy with that decision then you may appeal to the courts.
- You may also object if you think that there is something in the accounts that the auditor should discuss with the Police Authority or tell the public about in a 'public interest report'. Again, you must give your reasons.
The auditor will decide whether to take any action. The auditor will normally, but reserves the right not to, give reasons for their decision and you cannot appeal to the courts.
You may not, however, use this 'right to object' to make a personal complaint or claim against the Police Authority. You should take these complaints to your local Citizens' Advice Bureau, local Law Centre or your solicitor.
4. What else can you do
At any time, you can give the auditor information that is relevant to their responsibilities. For example, you can tell the auditor if you have any concerns that something is wrong with the accounts or about waste and inefficiency in the way the Police Authority runs its services. You do not have to follow any set time limits or procedures.
The auditor does not have to give you a detailed report of their investigation into the issues you have raised, but they will usually tell you the general outcome.
5. A Final Word
Police Authorities, and so local taxpayers, must meet the costs of dealing with questions and objections. Auditors will take valid objections but will consider a range of factors in deciding how to deal with them. They must take into account the costs that will be involved. They will only continue with the objection if it is in the public interest to do so. If you appeal to the courts, you might have to pay for the action yourself.
The notes above provide summarised information in relation to your rights to inspect, question and object to the Authority's accounts . If you need more specific detail, you should refer directly to the acts, regulations and other documents that are mentioned in the text, or get legal advice. Your rights are set out in sections 14, 15 and 16 of the Audit Commission Act 1998 (the ACA 1998). The detailed regulations that set out how you can use these rights are in The Accounts and Audit Regulations 2003.