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Publication of accounts

Under section 10 of the Accounts and Audit Regulations 2015, the Authority is required to publish its annual Statement of Accounts by the 30th September 2023. The Statement of Accounts is published alongside the Authority’s Annual Governance Statement, Narrative Statement, and any audit opinion given by the external auditors at this date.

If the audit has not concluded by the above date, the Authority is required to publish the reasons for this under Section 10.2a of the Regulations.

The audit has not been completed as the auditors have not been able to resource the work required to conclude on their audit opinion on the statement of accounts. The audit work is programmed to commence in late October 2023, with the aim of completing the audit process by the end of January 2024. 

These factors have resulted in the audit of the accounts for the year ended 31 March 2023 not being concluded in time to meet the 30 September publication date.

The latest draft Statement of Accounts for the year ended 31 March 2023 is available on the PCC’s website, subject to conclusion of the audit.

Richard Muirhead

Director of Commercial Services

West Mercia Police