This LAAP Bulletin provides police bodies with guidance offering additional clarification on the preparation of the single entity accounts of Police and Crime Commissioners (PCCs) and Chief Constables (CCs) for the 2013/14 year, and it will assist PCCs and CCs to make informed decisions about the accounting arrangements for each body.
The bulletin should also be read in conjunction with the main LAAP Bulletin 98 Closure of the 2013/14 Accounts and Related Matters which provides additional general guidance and clarification to complement the 2013/14 Code Guidance Notes.