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CIPFA Police Actuals Statistics


February 2005
Introduction

This booklet contains information both financial and non-financial for forces covering 2003-04. Where data are unavailable figures in the summary tables have been adjusted to provide a more realistic position. This has been achieved by adjusting last years figure's according to the general trend shown by authorities of the same class returning data for the 2003-04 actuals.

Implications of FRS17

The full implementation of Financial Reporting Standard FRS17 was introduced to the Code of Practice on Local Authority Accounting in the United Kingdom, A Statement of Recommended Practice (SORP) and thus CIPFA's Best Value Accounting Code of Practice (BVACOP) from 1 April 2003. This resulted in a significant change in the way of accounting for retirement benefits. Under the previous arrangements the amount of retirement benefit expenditure recognised was the employer's contribution to the pension fund or in the case of an unfunded scheme payments to pensioners for whom the employer had direct responsibility. This meant that the revenue account did not reflect the true economic cost of pension benefits earned by employees in the year. The new FRS17 approach seeks to measure the true economic cost of the pension benefit earned by employees in the year and recognises this as the expenditure for the year. All police authorities have shown expenditure on a FRS17 basis for 2003-04. When comparing expenditure with past years it may be worth noting that the percentage change between Pre-FRS17 and FRS17 figures for all local authorities' Total Service Expenditure sourced from CIPFA's Finance and General Statistics 2004-05 shows a 1.15% decrease.

Expenditure

Excluding capital charges, the total gross expenditure of police authorities in England and Wales amounted to 10,178 million in 2003-04, an increase of 780 million over 2002-03, which represents a percentage increase of 8.3%. Details showing the breakdown of expenditure are provided in Table 1. The five year trend is shown in Table Seven on page 6.

Subjective Analysis of Expenditure
Table two shows the objective analysis of expenditure and the total cost of services for police authorities in England and Wales increased by 552 million to 9,313 million an increase of 6.3%.

Objective Analysis of Expenditure
Figure one illustrates the rise in gross revenue expenditure over a five year period, 2,378 million or 30.5% from 1999-2000 to 2003-04.

Total Gross Revenue Expenditure - Five Year Trend
Police officer pay dominates service costs, accounting for 51.8% of gross expenditure during 2003-04. This is demonstrated by the proportional breakdown of gross expenditure in Figure Two.

Staff Costs as a proportion of Gross Expenditure
The majority of expenditure (44.5%) is funded by Home Office Grant. Figure Three analyses sources of income.

Breakdown of Sources of Police Funding
Staffing

Police Officers accounted for 65.4% of service staff at 31st March 2004. Overall, forces strength increased by 5,965 (4.5%) in the period 31 March 2003 to 31 March 2004. Table Three shows that London has seen the largest percentage rise, increasing its numbers by 1,851 (6.4%).

Police Officer Staffing
Support staff numbers increased by 7,329 (11.1%) in the period 31 March 2003 to 31 March 2004, reflecting the emphasis being placed on civilianisation of tasks previously undertaken by police officers. Table Four shows London saw the largest percentage rise, increasing its numbers by 2,022 (15.8%).

Support Staffing
Recorded crime since April 1998 is not directly comparable with previous years because of the change in definition of a notifiable offence. Minor criminal damage (valued at 20 or under) is now included within the definition. New instructions regarding clear up rates were introduced on 1 April 1999, thus making comparisons with previous years rates inadvisable. Detections obtained from the interview of a convicted prisoner are no longer included and any detections where no further police action is taken, generally have to be approved by a senior officer before inclusion.

Notifiable Offences
Five Year Trends

Table Six shows the total notifiable offences for England and Wales over the past five years and the respective clear-up rates.

Serious Crime
Table Seven shows net requirement broken down according to type of force for the last 5 years.

Total Net Requirement
N.B. Historical figures from 1999-2000 differ from previous publications due to the inclusion of contributions, bringing them into line with this year's data.


February 2005

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