Annual Audit Letter

Annual Audit Letter Cumbria Police Authority Audit 2009/10 The Audit Commission is an independent watchdog, driving economy, efficiency and effectiveness in local public services to deliver better outcomes for everyone. Our work across local government, health, housing, community safety and fire and rescue services means that we have a unique perspective. We promote value for money for taxpayers, auditing the £200 billion spent by 11,000 local public bodies. As a force for improvement, we work in partnership to assess local public services and make practical recommendations for promoting a better quality of life for local people. Contents Key messages ....................................................................................................2 Audit opinion and financial statements .........................................................2 Value for money............................................................................................2 Current and future challenges ......................................................................3 Financial statements and annual governance statement ..............................4 Overall conclusion from the audit .................................................................4 Implementation of International Financial Reporting Standards (IFRS)........4 Value for money ............................................................................................. ...