Statement of Accounts 2019/20
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The Police and Crime Commissioner for South Yorkshire Statement of Accounts 2019/20 Contents 1. POLICE AND CRIME 2. WRITTEN 3. CORE FINANCIAL 4. NOTES TO THE 5. POLICE PENSION 6. GLOSSARY AND COMMISSIONER’S STATEMENTS AND STATEMENTS ACCOUNTS FUND ACCOUNT & CONTACTS INTRODUCTION INTERIM CHIEF FINANCE NOTES OFFICER NARRATIVE REPORT Police and Crime Interim Chief Finance Comprehensive Income Supporting the Core Pension Notes Glossary of Terms Commissioner’s Officer’s Narrative Report and Expenditure Financial Statements Page 131 Page 135 Introduction Page 13 Statement Page 38 Page 4 Page 32 Annual Governance Independent Auditor’s Movement in Reserves Supporting the Acronyms and Statement 2019/20 Report Statement Comprehensive Income Abbreviations Page 6 Page 27 Page 34 and Expenditure Page 138 Statement Page 48 Statement of Balance Sheet Supporting the Contact Information Responsibilities for the Page 36 Movement in Reserves Page 139 Statement of Accounts Statement Page 30 Page 71 Cash Flow Statement Supporting the Balance Page 37 Sheet Page 82 Supporting the Cash Flow Statement Page 123 Other Notes Page 127 The Statement of Accounts for the Police and Crime Commissioner for South Yorkshire Police for the year ended 31 March 2020 has been prepared and published in accordance with the Accounts and Audit Regulations 2015 and the Code of Practice on Local Authority Accounting in the United Kingdom 2019/20 (“the Code”) issued by the Chartered Institute of Public Finance and Accountancy. The Code is based on International Financial Reporting Standards, as adapted for the UK public sector under the oversight of the Financial Reporting Advisory Body. Statement of Accounts 2019/20 P a g e | 2 Sheffield Peace Gardens 1. Introduction Statement of Accounts 2019/20 P a g e | 3 Police and Crime Commissioner’s Introduction INTRODUCTION TO THE 2019/20 STATEMENT OF The government allowed PCCs greater ‘flexibility’ We had to bid for this and were successful in being ACCOUNTS BY THE POLICE AND CRIME COMMISSIONER for the precept and I took advantage of that, awarded £1.6m – a sum that is being repeated in I was elected Police and Crime Commissioner raising it by 14%, the maximum permitted. 2020-2021. The VRU is now well-established and (PCC) to perform one role above others – to listen However, the public were clear when we has been a genuine collaborative effort. The to what the people of South Yorkshire were consulted them that they wanted to see partners include four local authorities, NHS, Clinical saying about the police service and what they something for their money and this level of Commissioning Groups, Public Health, the police, wanted from it. This is not easy. There are many increase should be seen as a ‘one-off’ opportunity Youth Offending Teams, educational different communities in the county and they do that would be difficult to repeat. establishments and the voluntary and faith sectors. not always speak with a common voice. However, The VRU adopted a ‘public health’ approach, We committed to increase officer numbers by one thing they all say – whether they are urban or seeking to get upstream of violence and address its 220 by 2024. This was the first overall increase rural, inner city or outer suburb, and of whatever root causes. The VRU has drawn up an area profile since 2010. ethnic group – is that they want the police to keep – seeing where the violence hot spots are – and has them safe. In setting the priorities for the Force I set out a strategy for dealing with them. As the financial year progressed, the government keep that in mind at all times. It is the ultimate became increasingly concerned with rising crime goal of policing. Third, as we approached a general election in figures, especially those associated with gangs – December, all the parties promised to put back the drugs, guns and knife crime. After years of The priorities I have for the Force are set out in 20,000 police officers that had been lost to austerity denying any causal connection between police the Police and Crime Plan - and I have decided since 2010, starting in the 2019-2020 financial year. numbers and levels of crime, they appeared to that they should remain the priorities for the accept the argument that fewer resources was foreseeable future: Looking forward into 2020-2021, therefore, a great leading to more crime. Knife crime in particular deal of planning is being required of the Force to seemed to make depressing headlines on an Protecting vulnerable people recruit, train and deploy additional police officers. increasing basis. Tackling crime and anti-social behaviour This also means, among other things, more vehicles, Treating people fairly more places to base police, more technology. And The government responded in three ways; there are implications for HR, financial services and As we came to set the budget for 2019-2020, so on. Other partners will be affected as well. More First, it gave the Force an additional £2.5m to however, it became clear that the Force would criminals being caught will have implications for spend on tackling violent crime. Gangs were to be need more officers if it was to fulfil these courts, the crown prosecution service, prisons and identified, disrupted and brought to justice - so- ambitions. We needed more officers to properly probation services. called ‘surge’ funding. restore neighbourhood teams, which had been abandoned some years before at a time of Also of note during this financial year has been the Second, it gave the PCC in the eighteen force areas financial difficulty. We needed more officers if we growing collaboration between the Force and the Fire most affected by knife crime funding to establish were to defeat the organised crime gangs that and Rescue Service – in such areas as community with partners a Violence Reduction Unit (VRU). had become emboldened during the years of safety and the vehicle fleet. I expect to see that We were one of the areas. austerity. develop further. Statement of Accounts 2019/20 P a g e | 4 Police and Crime Commissioner’s Introduction But it is important to note that, following inspections of Police and Fire and Rescue, both services were rated as good. For the Police this was especially noteworthy since, four years ago, HMI deemed SYP to ‘require improvement’ in every area inspected. It means that the public of South Yorkshire now has two emergency services that are both ‘good’ - and that is very reassuring. Looking ahead into the coming financial year, one thing that I will want to see improved is the way the Force works with my office to bring together the priorities of the Police and Crime Plan, the Force Management Statement required by Her Majesty’s Inspectorate and the Force’s internal planning and management processes. Finally, I thank all those staff who have worked throughout the year to enable us to balance the budget, deliver an effective and efficient service and provide good value for the people of South Yorkshire. That includes the chief finance officers of SYP and the OPCC, who left us towards the end of the year. We wish Nigel Hiller well in retirement and Michael Clements in his new post as Chief Finance Officer with North Yorkshire Police, Fire and Rescue. Alan Billings Police and Crime Commissioner for South Yorkshire Statement of Accounts 2019/20 P a g e | 5 Annual Governance Statement 2019/20 INTRODUCTION The Police and Crime Commissioner (PCC) and Chief Constable (CC) work to a The diagram below illustrates the “core principles” underpinning the CIPFA/SOLACE common Joint Corporate Governance Framework (JCGF) which determines how Framework and how the various principles for good governance relate to each other. they and their respective organisations will do business together. Principles A and B permeate implementation of principles C to G. The diagram also illustrates that good governance is dynamic, and that an entity as a whole should be committed to The JCGF was formally updated during 2017/18 to reflect the principles of the improving governance on a continuing basis through a process of evaluation and review. CIPFA ‘Delivering Good Governance in Local Government: Framework’ and the associated ‘Guidance Notes for Policing Bodies in England and Wales’, both published in 2016 (the CIPFA / SOLACE Framework). The CIPFA / SOLACE Framework requires local authorities to publish an Annual Governance Statement, and to be responsible for ensuring that: their business is conducted in accordance with all relevant laws and regulations public money is safeguarded and properly accounted for resources are used economically, efficiently and effectively to achieve agreed priorities which benefit local people. The system of internal control is a significant part of the JCGF, and is designed to manage and reduce risk to a reasonable level. It can, however, provide only reasonable and not absolute assurance of effectiveness. The system of internal control is a continuous process, designed to identify and prioritise risks to the achievement of the PCC’s policies, aims and objectives, to evaluate the likelihood and impact of those risks being realised, and to manage them economically, efficiently and effectively. The PCC and CC each have responsibility for conducting, at least annually, a review of the effectiveness of their individual and joint governance arrangements. The reviews are informed by: consideration of the PCC’s Assurance Framework for risk, governance and internal control; the work of Internal Audit; the work of the Joint Interdependent Audit Committee (JIAC); other assurance panels’ activity, the managers within both the Office of the Police and Crime Commissioner (OPCC) and South Yorkshire Police (SYP). It is also informed by the comments received from external auditors and other agencies, and takes account of the improvements identified.