YO018 Annual Audit Letter

audit 2003/2004 Annual Audit Letter West Yorkshire Police Authority INSIDE THIS LETTER PAGES 2 – 9 • The purpose of this letter • Background to our audit • Key messages • Audit objectives • Financial aspects of corporate governance • Performance management • Accounts • Grants • Conclusion • Closing remarks PAGES 10 – 11 Appendices • Appendix 1 – Reports issued during 2003/04 Audit • Appendix 2 – Audit fee Reference: YO018 Annual Audit Letter Date: November 2004 audit 2003/2004 ANNUAL AUDIT LETTER In addition, the first ‘baseline assessment’ of the force by HMIC, published in April 2004, found The purpose of this letter that the Authority has a number of challenges to meet to ensure performance meets and This annual audit letter to Members summarises continues to maintain standards expected by the significant issues and conclusions from our government and the communities of West 2003/04 audit, together with our comments on Yorkshire. other current issues. The letter includes the work undertaken by both the Audit Commission, your external auditors for 2003/04, and PricewaterhouseCoopers (PWC) your new Key messages external auditors for 2004/05. More detail can be found in the separate reports Financial aspects of corporate we have issued this year, listed in Appendix 1 for information. These reports are discussed and governance agreed with officers and presented to the ...