Minutes

Minutes of the Audit Panel of the Metropolitan Police Authority held on 15 September 2003 at 10 Dean Farrar Street, Westminster, London SW1H 0NY.

Present:

Members:

• Sir John Quinton (Chair)
• Eric Ollerenshaw (Deputy Chair)
• Rachel Whittaker

MPA Officers:

• Peter Martin (Treasurer)
• Peter Tickner (Director, Internal Audit)
• John Crompton (Committee Services)

MPS Officers:

• Keith Luck (Director of Resources)
• Sharon Burd (Director of Finance)

Part 1

1. Apologies for absence

(Agenda item 1)

Apologies were received from Diana Johnson and Kash Pandya (District Auditor).

2. Declarations of interest

The Director of Resources drew attention to the declaration in respect of his wife contained at note 14 to the revenue account section of agenda item 5.

3. Minutes of the meeting held on 19 June 2003

(Agenda item 3)

Resolved – That the minutes of the meeting of the meeting held on 19 June be confirmed and signed as a correct record.

4. Chair’s and Member’s update

(Agenda item 4)

No reports submitted.

5. Draft final accounts for 2002/03

(Agenda item 5)

The draft set of MPA accounts for 2002/03 were submitted for scrutiny prior to being submitted to the Authority. These are subject to audit.

In introducing the report the Treasurer said that minor drafting changes would be made to the text would be made prior to its submission to the Authority. This would include consistency in the description of civil staff.

The Chair said he wished to commend the improved presentation of the accounts.

The Panel requested that several drafting changes be made to the draft accounts to further improve clarity before they were submitted to the Authority meeting on 25 September. These included:- (page numbers relate to the numbering in the accounts)

Accounting policies

Pensions – the section headed “other staff” on page 9 to be amended to reflect fact that all staff make contributions. Second sentence of the paragraph to be made clearer.

Revenue account

Service divisions - Treasurer to write to members to explain from what sources the income is drawn.

Levies to national police services – a note to be provided to explain the change in the way NCS/NICS is dealt with.

Employment costs - The wording of the final sentence in the narrative on note 3 to be clarified by deleting the word “existing” and replacing with “previous”

Income - consideration to be given as to whether the income from the Transport OCU might more properly be included under “fees and charges” as detailed in note 8 rather than be shown as “other income”

Minimum revenue provision - Wording in note 11 to be looked at to check that it reflects the correct position.

Grants - The Treasurer undertook to see whether a figure could be included in the note to show specifically the amount raised by the precept.

Related party transactions – wording of note 14 to be amended to include a sentence relating to the Chair of the Authority.

Balance Sheet

Note 6 – heading to read “police pensions provision”

Usable revenue reserves - note on Legal costs to be amended by deleting all words after “cases”

Glossary

Licensing – wording to be checked to see whether wording can be made more explicit.

Resolved - That the accounts be submitted to the Authority at its meeting on 25 September for onward submission to the Audit Commission.

6. External Audit – progress report

(Agenda item 6)

Members considered a report that outlined the progress made in achieving the 2002/2004 External Audit Plan.

Resolved – That the progress made in achieving the 2002/04 external audit plan be noted.

7. Internal Audit – progress report

(Agenda item 7)

Members considered a report that outlined the progress made in achieving the 2003/2004 Internal Audit Plan.

In connection with the training on basic financial and business risks outlined in paragraph 4 the Director of Resources explained that the involvement of Internal Audit was a segment within a half day course. Wherever possible it was integrated into other training packages to reduce the impact on operational policing. The training for sergeants concentrated on those participants who were most likely to have access to budgets.

Resolved – That the progress made in achieving the 2003/04 internal audit plan be noted.

The meeting ended at 11.23 a.m.

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