Police Use of Resources Evaluation

The Audit Commission assesses use of resources in local government, fire, health and police sectors. Auditors make scored judgements across five themes:

• financial reporting;
• financial management;
• financial standing;
• internal control; and
• value for money.

Auditors made judgements on 11 key lines of enquiry (KLOE) across these five themes. The KLOE are high-level questions underpinned by audit criteria which enable auditors to make their judgements. The judgements on the five themes are used by the Audit Commission to calculate an overall PURE score for each police authority and force.

Please view previous PURE reports below: