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