Statement of accounts 2012-13

These are the first statutory accounts to be prepared on a group accounting basis following the Police Reform and Social Responsibility Act (2011) which created 2 new entities of the Police and Crime Commissioner for the West Midlands (PCCWM) and Chief Constable for West Midlands Police (CCWMP). For accounting purposes the PCCWM and Chief Constable together are known as the PCCWM group. A separate set of statutory accounts have been published for the Chief Constable and PCCWM/Group to recognise all the financial transactions incurred during 2012/13 for policing the West Midlands area.

In practice the Chief Constable consumes financial resources against an annual budget for the discharge of his operational policing responsibilities. The annual budget is set by the PCCWM in consultation with the Chief Constable. A scheme of delegation operates between the two bodies determining their respective responsibilities and staff management arrangements. The PCC's accounts aim to show the nature of the resources which are controlled by the PCC, which include charges for servicing and maintenance of assets and liabilities and the running costs of the Office for Policing and Crime.

As a result, the Comprehensive Income and Expenditure Account of the PCC shows net expenditure of £75.9m in the cost of General Fund Services. Within these costs are £72m which relate to policing activities such as local policing, investigation and intelligence. These costs do not represent the cost of police officers which are wholly recognised in the Chief Constable's accounts.

Instead these costs principally represent the cost of maintaining the assets which are owned and controlled by the PCC and the cost of support functions such as fleet services, IT and Human Resources which are then apportioned to areas of policing activity in the Comprehensive Income and Expenditure Statement based on the net cost of police services.

NB Information on the Chief Constable's accounts is also available here.