This Annual Audit Letter (the Letter) to members of the Police Authorities of Wales (the Committee) summarises the conclusions from my 2009-10 audit. It reports for Committee members the significant issues arising from my audit, together with my comments on other current issues. The work reported upon in the Letter was set out in the agreed 2009-10 Audit Strategy. This Letter has been compiled by John Herniman on behalf of the appointed auditor
From my financial audit work I have concluded that the Committee’s resources were, in all material respects, properly used and accounted for, but the issues outlined in this report need to be addressed in the current year:
- the Committee’s 2009-10 accounts were properly prepared and materially accurate, however issues relating to what activities are accounted for by PAW and the constituent bodies need to be resolved; and
- the Committee’s revised internal control environment has yet to be tested to ensure it is fit for purpose.