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Police Authority Summary Financial Statements – Guidance Notes for Practitioners to help meet the information needs of stakeholders
This guidance on summary financial statements (SFS) is aimed at helping practitioners derive the benefits of SFS as well as satisfy the SFS financial reporting criteria set out by the Audit Commission in the Police Use of Resources Evaluation (PURE).
The Police Panel would like to express their gratitude to Richard Croucher, Head of Financial Services at Hampshire Constabulary Police Headquarters, whose dissertation for a Masters Degree at Glamorgan University was passed with distinction and formed the basis of this publication. Richard subsequently summarised his dissertation to produce the guidance as it now appears. The Panel would also like to acknowledge the assistance of the members of the Publications Group in connection with this publication.
To access the guidance, please click here [PDF 51KB].
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