The purpose of the JAC is to provide the PCC and the CC with independent assurance on matters of governance. The JAC is completely independent of the PCC, the CC and their respective executive teams. Worthy of note is that the Chief Constable has changed during the year with the former Deputy Chief Constable Tim Smith, being appointed Chief Constable.
The JAC works to comprehensive Terms of Reference (ToR) which are attached as Appendix A at the end of this report. Our ToR are regularly reviewed to ensure that they properly reflect the work undertaken by the JAC including reference to CIPFA (Chartered Institute of Public Finance and Accountancy) guidance including the latest recommendations pursuant to the CIPFA Audit Position Statement 2022. Continued vigilance around the Value for Money aspect of all undertakings by the Force and the PCC’s Office remains a priority for the JAC as reflected in our ToR. Our work covers the management of risk, the operation of internal controls, matters of financial reporting and non-financial performance. The JAC seeks assurance from external and internal auditors, whose plans and reports it reviews, alongside other sources of assurance such as inspections undertaken by HMICFRS.