The UK's government accounting watchdog has declined to endorse the audited financial accounts of the College of Policing, citing severe difficulties linked to its IT systems overhaul. This project aimed at replacing outdated HR and accounting frameworks has left the college struggling to manage its finances effectively.
The National Audit Office (NAO) discovered that the College faced significant challenges during the launch of new accounting and payroll systems, which proceeded despite unresolved issues with the project. The college, which employs around 600 staff, transitioned from a SAP-based accounting system to the Home Office's Oracle-based Metis system, but failed to manage this change adequately.
As a result, financial inaccuracies were reported, including an overspend of £1.3 million beyond its budget allocated by the Home Office. The college also encountered delays in submitting its annual report and failed to meet legal deadlines for filing accounts with Companies House.
Gareth Davies, the NAO's comptroller and auditor general, stated that he could not give an audit opinion for the 2023-2024 financial statements, having been unable to obtain sufficient evidence. When the audit concluded, over half of the needed information could not be substantiated by the College.
The complications stemmed from a lack of necessary oversight and technical expertise, with reliance on a single employee familiar with the former SAP system, which led to vulnerabilities and potential data breaches. With new appointments now in place, the College aims to improve its financial governance moving forward. Nonetheless, future audits may still face qualifications due to unresolved discrepancies.
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