The Police Use of Resources (PURE) assessment enables auditors to form judgements on the Police Authority and Force arrangements to secure effective use of resources across the five themes of financial reporting, financial management, financial standing, internal control and Value for Money (VFM).
The assessment is undertaken by the Wales Audit Office.
The review aims to provide an assessment of arrangements for managing resources, including public accountability and financial frameworks.
Each theme consists of a number of Key Lines of Enquiry (KLOEs) and areas of audit focus and evidence. There are also descriptions of performance against each key line of enquiry showing performance at levels 2, 3 and 4. These translate into the following judgements:
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1 – below minimum requirements: inadequate performance;
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2 – at only minimum requirements: adequate performance;
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3 – consistently above minimum requirements: performing well; and
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4 – well above minimum requirements: performing strongly.
Click on the document below to read the full assessment of South Wales Police Authority for 2007-08.