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On 22nd November 2012, following the enactment of the Police Reform and Social Responsibility Act 2011, two corporations sole were established – the Police & Crime Commissioner for Leicestershire and the Chief Constable for Leicestershire.
The Police & Crime Commissioner is responsible for securing an efficient and effective police force whilst the Chief Constable is responsible for maintaining the Queen’s Peace and has operational direction and control over the force’s officers and staff.
In order to minimise the complexity for the reader that such a change can cause, additional information has been included to draw out the key differences and to explain how both corporations sole interact with each other. It is recommended that the reader of these accounts first reviews the Explanatory Foreword and introduction to the “Notes to the core financial statements” section to give context and aid understanding.
Statutory provisions for reporting under the Accounts and Audit Regulations 2015 require the effective publication of unaudited financial statements for 2022/23 by 31 May 2023. Due to a number of significant challenges including producing the accounts against the backdrop of significant delays with the External Audit of the 2021/22 accounts, it will not be possible to publish a set of unaudited accounts by the statutory deadline. It is anticipated that the accounts will be produced by the 30 June subject to completion of the 2021/22 external audit. Any queries regarding the delays in publication please contact Kira Hughes, OPCC for Leicestershire Chief Finance Officer on 0116 2298980 or email OPCC@leics.police.uk.
The external audit of the draft statement of accounts for the year ended 31 March 2022 has not yet been completed by our external auditor, EY LLP, due to the planned phased approach to delivering the 2021/22 audits in light of a variety of complex factors contributing to audit delays in previous years. This situation is allowed for by Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015. (See attached link: http://www.legislation.gov.uk/uksi/2015/234/regulation/10/made). Therefore, this notification explains, as per paragraph (2a), that we are not yet able to publish our audited 2021/22 final statement of accounts in line with the deadline of 30 November 2022, as per paragraph (1). The Joint Audit, Risk and Assurance Panel will consider the final results of the 2021/22 audit, after which we will publish the final audited accounts.