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004/2013 – Extension of contract for Internal Audit provision to 31 March 2014

Executive Summary and recommendation:

Currently, the Police and Crime Commissioner has a contract with the West Yorkshire Police and Crime Commissioner (WYPCC) for the provision of Internal Audit services to the PCC and the Chief Constable of North Yorkshire Police. WYPCC also supplies these services to the Humberside PCC.

Both the Humberside and North Yorkshire contracts are due to end on 31 March 2013. It is recommended

  1. To continue with the internal audit service under the current collaborative arrangements until March 2014, ensuring effective provision of the 2013/14 audit work plans.
  2. To delegate to statutory officers the responsibility, through a management board structure, for developing the structure and delivery model for the internal audit service, ensuring that it meets the requirements of the new governance regime.

Police and Crime Commissioner decision:


Signature Date 23 January 2013
Title Police & Crime Commissioner for North Yorkshire

Introduction and background

In the new policing governance environment commencing in November 2012 an elected PCC replaces the Police Authority and the PCC and CC in each policing area both become separate legal entities requiring internal audit provision in order that their statutory officers are able to fully discharge their s151 responsibilities.

The WYPA Internal Audit Department recognise the impact of these changes on our service, particularly the need to service both the PCCs and CCs in each area through a shared audit service and are currently developing a ‘consortium’ model of audit delivery through a Management Board.

Matters for consideration

The current collaborative internal audit arrangements between West Yorkshire, North Yorkshire and Humberside Police Authorities end in March 2013. Under the collaborative arrangements the internal audit service provision is normally subject to a review process six months before the end of the agreement to ensure effective business continuity and handover arrangements where necessary. The transition period and November elections have prevented a timely review.

The normal audit planning cycle dictates that internal audit are required to consult on and gain approval for their audit plans in advance of the commencement of the respective financial year (April 2013-March 2014). This process, under normal circumstances, commences in November/ December, therefore an early decision is required on extending collaboration to ensure effective audit planning is undertaken across the whole client base.

West Yorkshire Office of the Police & Crime Commissioner (WY OPCC) has a well resourced, qualified, experienced and specialised police sector internal audit function. The function has been resourced to in order to discharge an effective audit service in all three Force areas (West Yorkshire, North Yorkshire & Humberside).

The WY OPCC internal audit team recognise the dynamic nature of the new policing governance arrangements and have been proactive in appraising a number of options for the model of audit delivery. It is recognised that this is work in progress and the extension to the current collaborative arrangement will allow the proposed model of audit delivery to be developed through a management board structure, therefore ensuring that it will meet the requirements of all the ‘stakeholder’ PCCs and CCs.

Other options considered, if any

None. The extension is to allow time for a full options appraisal to be carried out and for the West Yorkshire Internal Audit team to develop an alternative delivery model.

Contribution to Police and Crime Plan outcomes

Adoption of the proposal would provide for seamless co-ordination of Policing and Crime Plans and Internal Audit Plans at a time of significant change to governance.

Financial Implications/Value for money

The service costs of the Internal Audit will continue to be based current collaboration principles which are on a cost per productive audit, which recovers costs and is no-profit making. The service will be provided within existing budgetary provisions.

Legal Implications

Risks are principally associated with the ability of the statutory s151 officers to discharge their responsibilities for ensuring an effective system of internal control is in place.

Any subsequent proposals for the delivery models for audit will be cognisant of any relevant legal and procurement implications.

Tick to confirm statement √
Director/Chief Officer Jeremy Holderness has reviewed the request and is satisfied that it is correct and consistent with the NYPCC’s plans and priorities.
Legal Advice Legal advice has been sought on this proposal and is considered not to expose the PCC to risk of legal challenge.
Financial Advice The CC CFO has both been consulted on this proposal, for which budgetary provision already exists or is to be made in accordance with Part 1 or Part 2 of this Notice
Equalities Advice An assessment has been made of the equality impact of this proposal. Either there is considered to be minimal impact or the impact is outlined in Part1 or Part2 of this Notice.
I confirm that all the above advice has been sought and received and I am satisfied that this is an appropriate request to be submitted for a decision Jeremy Holderness Date 7 January 2013
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