Finance

Budget 2025/26

All the information outlined above is included in the information below which has been split into relevant sections.

Record of decision - Policing Revenue and Capital Budget, Precept and Council Tax for
2025/26

The Budget report 2025/26

Appendix B Mayor's response to Police & Crime Panel

Appendix C Summary Movement Statement

Appendix D Capital

Appendix E Reserves Statement 2025-26

Appendix F Revenue Medium Term Financial Forecast

Appendix G Reserves Protocol

Appendix H Budget Survey Results

Budget 2024/25

All the information outlined above is included in the information below which has been split into relevant sections.

Record of decision - Policing Revenue and Capital Budget, Precept and Council Tax for 2024125

The Budget Report 2024/25

Appendix A - PCC Budget

Appendix B - Summary Movement Statement

Appendix C - Capital

Appendix D - Reserves Position

Appendix E - Medium Term Financial Forecast

Appendix F - Reserves Protocol

Appendix G - Precept Survey

Mayor's response to the Police and Crime Panel 

Budget 2023/24

All the information outlined above is included in the information below which has been split into relevant sections.

Record of Decision - Calculation of the Council Tax and Issue of the Precept for 2023/24

The Budget Report 2023/24

Appendix A - PCC Budget

Appendix B - Summary Movement Statement

Appendix C - Capital

Appendix D - Reserves Position

Appendix E - Medium Term Financial Forecast

Appendix F - Reserves Protocol

Appendix G - Precept Survey

Mayor's response to the Police and Crime Panel

Budget 2022/23

All the information outlined above is included in the information below which has been split into relevant sections.

Record of Decision - Calculation of the Council Tax and Issue of the Precept for 2022/23

The Budget Report 2022/23

Appendix A - PCC Budget

Appendix B - Summary Movement Statement

Appendix C - Impact on Force Strength

Appendix D - Capital

Appendix E - Reserves Position

Appendix F - Medium Term Financial Forecast 2021/22 2024/25

Appendix G - Reserves Protocol

Appendix H - Precept Survey

Mayor's response to the Police and Crime Panel

Budget 2021/22

All the information outlined above is included in the Commissioner's budget report for 2021/22. The report is below and has been split into relevant sections.

Record of Decision - Calculation of the Council Tax and Issue of the Precept for 2021/22

Revenue and Capital Budget 2021/22

Appendix A - Office of the Police and Crime Commissioner Budget

Appendix B - Summary Movement Statement 2020/21 to 2021/22

Appendix C - Anticipated Impact on Force Strength

Appendix D - West Yorkshire Police Capital Forecast 2020/21 to 2024/25

Appendix E - Reserves Position February 2021

Appendix Ei - Reserves Strategy 2021/22

Appendix F - Medium Term Financial Forecast

Appendix G - Protocols for Earmarked Reserves

Appendix H - Budget Survey Results 2021/22

Appendix I - Police and Crime Commissioner Response to the Police and Crime Pane

Appendix J - Operational Benefits

Budget 2020/21

Record of Decision - Calculation of the Council Tax and Issue of the Precept for 2020/21

Revenue and Capital Budget 2020/21

Appendix A - Office of the Police and Crime Commissioner Budget

Appendix B - Summary Movement Statement 2019/20 to 2020/21

Appendix C - Anticipated Impact on Force Strength

Appendix D - West Yorkshire Police Capital Forecast 2019/20 to 2023/24

Appendix E - Reserves Position January 2020

Appendix F - Medium Term Financial Forecast

Appendix G - Protocols for Earmarked Reserves

Appendix H - Budget Survey Results 2020/21

Appendix I - Police and Crime Commissioner Response to the Police and Crime Panel

Appendix J - Operational Benefits

Budget 2019/20

Record of Decision - Calculation of the Council Tax and Issue of the Precept for 2019/20

Revenue and Capital Budget 2019/20

Appendix A - Office of the Police and Crime Commissioner Budget

Appendix B - Summary Movement Statement 2018/19 to 2019/20

Appendix C - Anticipated Impact on Force Strength

Appendix D - West Yorkshire Police Capital Forecast 2018/19 to 2021/22 

Appendix E - Reserves Position January 2019

Appendix Ei - Reserves Strategy 2019/20

Appendix F - Medium Term Financial Forecast

Appendix G - Protocols for Earmarked Reserves

Appendix H - Budget Survey Results 2019/20

Appendix I - Police and Crime Commissioner Response to the Police and Crime Panel

Appendix J - Operational Benefits

Capital Strategy 2019/20 - 2022/23

Budget 2018/19

Record of Decision - Calculation of the Council Tax and Issue of the Precept for 2018/19

Revenue and Capital Budget 2018/19

Appendix A - Office of the Police and Crime Commissioner Budget

Appendix B - Summary Movement Statement 2017/18 to 2018/19

Appendix C - Anticipated Impact on Force Strength

Appendix D - West Yorkshire Police Capital Forecast 2017/18 to 2021/22 as at January 2018

Appendix Ei - Reserves Strategy 2018/19

Appendix Eii - Reserves Position - February 2018

Appendix Eiii - Reserves and Balances Updated for New Home Office Guidance

Appendix F - Medium Term Financial Forecast

Appendix G - Protocols for Earmarked Reserves

Appendix H - Funding Your Police - Council Tax Question Results 2018/19

Appendix I - Police and Crime Commissioner Response to the Police and Crime Panel

Budget 2017/18

Record of Decision - Calculation of the Council Tax and Issue of the Precept for 2017/18

Revenue and Capital Budget 2017/18

Appendix A - Office of the Police and Crime Commissioner Budget

Appendix B - Summary Movement Statement 2016/17 to 2017/18

Appendix C - Anticipated Impact on Force Strength

Appendix D - West Yorkshire Police Capital Forecast 2016/17 to 2020/21 as at January 2017

Appendix E - Reserves Position - February 2017

Appendix F - Medium Term Financial Forecast

Appendix G - Protocols for Earmarked Reserves

Appendix H - Community Conversation - Council Tax Question Results 2017/18 

Appendix I - Police and Crime Commissioner Response to the Police and Crime Panel

Budget 2016/17

Record of Decision - Calculation of the Council Tax and Issue of the Precept for 2016/17

Revenue and Capital Budget 2016/17

Appendix A - Office of the Police and Crime Commissioner Budget

Appendix B - Summary Movement Statement 2015/16 to 2016/17

Appendix C - Anticipated Impact on Force Strength

Appendix D - West Yorkshire Police Capital Forecast 2015/16 to 2018/19 as at February 2016

Appendix E - Reserves Position - February 2016

Appendix F - Medium Term Financial Forecast

Appendix G - Protocols for Earmarked Reserves

Appendix H - Community Conversation - Council Tax Question Results 2016/17

Appendix I - Police and Crime Commissioner Response to the Police and Crime Panel 

Budget 2015/16

View the budget report for 2015/16

Budget 2014/15

View the budget report for 2014/15

Budget 2013/14

View the budget report for 2013/14

Budget 2012/13

The PCC inherited this budget from the Police Authority that he replaced.

View the budget report for 2012/13

West Yorkshire: Safe. Just. Inclusive.

Tracy Brabin
Mayor of West Yorkshire

Police Council Tax Information

Download the Police Council Tax Information 2025/26 (PDF 2.76MB)

A draft precept for 2024/25 went before the Police and Crime Panel in February 2025. View the draft proposal.

Previous Police Council Tax Information

Download the Police Council Tax Information 2024/25 (PDF 2.76MB)

A draft precept for 2024/25 went before the Police and Crime Panel in February 2024. View the draft.

Police Council Tax Information 2023/24 (PDF 1.68MB)

A draft precept for 2022/23 went before the Police and Crime Panel. View the draft.

Police Council Tax Information 2022/23 (PDF 1.22MB)
A draft precept for 2022/23 went before the Police and Crime Panel. View the draft.

The below precepts (policing element of council tax) were set and overseen by the Police and Crime Commissioner. Responsibility for exercising the functions of the Police and Crime Commissioner in West Yorkshire transferred to the West Yorkshire Mayor on 10th May 2021.

Police Council Tax Information 2021/22 (PDF 834KB)
A draft precept for 2021/22 went before the Police and Crime Panel. View the draft.

Police Council Tax Information 2020/21 (PDF 858KB)
A draft precept for 2020/21 went before the Police and Crime Panel. View the draft.

Police Council Tax Information 2019/20 (PDF 345KB)

Police Council Tax Information 2018/19 (PDF 637KB)

Police Council Tax Information 2017/18 (PDF 582KB)

Police Council Tax Information 2016/17 (PDF 606KB)

Police Council Tax Information 2015/16 (PDF 390KB)

Police Council Tax Information 2014/15 (PDF 385KB)

Police Council Tax Information 2013/14 (PDF 346KB)

The functions of the West Yorkshire Police and Crime Commissioner (PCC) were transferred by Parliamentary Order, to the elected Mayor of West Yorkshire with effect from 10th May 2021. The transfer of the PCC functions to the Elected Mayor means that the legal entity known as the West Yorkshire Police and Crime Commissioner ceased to exist as of 10 May 2021. All properties, rights and liabilities (including contracts of employment) transferred to the West Yorkshire Combined Authority on 10 May 2021. To fulfil these statutory requirements the Chief Constable’s accounts are consolidated into the accounts of the Combined Authority forming part of the Group Accounts.

For ease of access, all Statement of Accounts relating to the PCC's time in office are also below.

Statement of Accounts 2023/2024

Chief Constable’s Audited Statement of Accounts 2023/2024 including Annual Governance Statement (Word 2.67MB)

Chief Constable’s Audited Statement of Accounts 2023/2024 including Annual Governance Statement - Accessible Version (Word 705KB)

Statement of Accounts 2022/2023

Chief Constable’s Audited Statement of Accounts 2022/2023 including Annual Governance Statement (Word 2.68 MB)

Chief Constable’s Audited Statement of Accounts 2022/2023 including Annual Governance Statement - Accessible Version (Word 753KB)

Statement of Accounts 2021/2022

Combined Authority Final Annual Accounts for 2021/22 including the Policing and Crime functions

Chief Constable’s Final Statement of Accounts for 2021/22, including the Annual Governance Statement (PDF 2.04MB)

Notice of Public Inspection of Accounts 2021/2022 (PDF 138KB)

Previous Statement of Accounts

Statement of Accounts 2020/2021

Police and Crime Commissioner's Final Statement of Accounts for 2020/21, including the Annual Governance Statement (PDF 2.09MB)

Chief Constable's Final Statement of Accounts for 2020/21, including the Annual Governance Statement (PDF 1.94MB)

Notice of Public Inspection of Accounts 2020/2021 (PDF 23KB)

Statement of Accounts 2019/2020

Police and Crime Commissioner's Final Statement of Accounts for 2019/20, including the Annual Governance Statement (PDF 2.46MB)

Chief Constable's Final Statement of Accounts for 2019/20, including the Annual Governance Statement (PDF 1.74 MB)

View the Chief Constable's Certificate of the Closure of Accounts 2019/20 (PDF 102KB)

View the Police and Crime Commissioner's Certificate of the Closure of Accounts 2019/20 (PDF 101KB)

Closure of Audit 2019/2020 (PDF 149KB)

Notice of Public Inspection of Accounts 2019/2020 (PDF 57KB)

Statement of Accounts 2018/2019

View the Police and Crime Commissioner's audited Statement of Accounts for 2018/19, including the Annual Governance Statement (PDF 818KB)

View the Chief Constable's audited Statement of Accounts for 2018/19, including the Annual Governance Statement (PDF 744KB)

View the Police and Crime Commissioner's Certificate of the Closure of Accounts (PDF 85KB)

View the Chief Constable's Certificate of the Closure of Accounts (PDF 88KB)

Notice of Public Inspection of Accounts 2018/2019 (PDF 112KB)

Statement of Accounts 2017/2018

View the Police and Crime Commissioner's audited Statement of Accounts for 2017/18, including the Annual Governance Statement (PDF 1.94MB)

View the Chief Constable's audited Statement of Accounts for 2017/18, including the Annual Governance Statement (PDF 1.13MB)

Notice of Public Inspection of Accounts 2017/2018 (PDF 22KB)

Statement of Accounts 2016/2017

View the Police and Crime Commissioner's Statement of Accounts 2016/17. (PDF 1.93MB)

View the Chief Constable's Statement of Accounts 2016/17 (PDF 1.10MB)

Statement of Accounts 2015/2016

View the Police and Crime Commissioners Audited Statement of Accounts for 2015-16 (PDF 1.24MB)

View the Chief Constables Audited Statement of Accounts for 2015 -16 (PDF 2.09MB)

Statement of Accounts 2014/2015

View the Police and Crime Commissioner's Statement of Accounts for 2014/15, including the Annual Governance Statement (PDF 1.97MB)

View the Chief Constable's Statement of Accounts for 2014/15, including the Annual Governance Statement (PDF 0.98MB)

View a copy of the Annual Audit Letter for 2014/15 (PDF 70KB)

Statement of Accounts 2013/2014

View the Police and Crime Commissioner's Statement of Accounts for 2013/14, including the Annual Governance Statement (PDF 2.20MB)

View the Chief Constable's Statement of Accounts for 2013/14, including the Annual Governance Statement (PDF 809KB)

View the Audit Certificate for 2013/14 (PDF 225KB)

View the Police and Crime Commissioner's and Chief Constable's Annual Audit Letter 2013-14 (PDF 102KB)

View the Police and Crime Commissioner's and Chief Constable's ISA 260 Report 2013-14 (PDF 150KB)

Statement of Accounts 2012/2013

View the Police and Crime Commissioner's Audited Statement of Accounts for 2012/13, including the Annual Governance Statement (PDF 1.13MB)

View the Chief Constable's Audited Statement of Accounts for 2012/13, including the Annual Governance Statement (PDF 596KB)

The Police and Crime Commissioner for West Yorkshire and the Chief Constable of West Yorkshire Police 

Audit of Accounts 1st April 2022 – 31st March 2023

Local Audit and Accountability Act 2014 and the Accounts and Audit Regulations 2015

Notice is given that the unaudited Statement of Accounts for the year ended 31 March 2023 are published on this website.

The statement of accounts is unaudited and may be subject to change.

Notice is given that the period for the exercise of public rights relating to the Chief Constable’s accounts commences on 31 July 2023 until 11 September 2023.

During the above period, any person may:

• Inspect the accounting records for the financial year 2022/23, and all documents relating to those records.
• Make copies of all or any part of those records or documents

The inspection can be undertaken between the hours of 10:00am and 4:00pm Monday to Friday at West Yorkshire Police PO Box 9, Wakefield WF1 3QP. On reasonable notice they may request access to all books, deeds, contracts, bills, vouchers, and receipts, except as provided for in section 26(4) to 26(6) of the Local Audit and Accountability Act 2014 in relation to commercially confidential and personal information. Notice can be given via the address below.

The Chief Constable of West Yorkshire Police accounts are subject to external audit by Mazars LLP, 5th Floor, Wellington Place, Leeds, LS1 4AP.

Notice is given that from 10:00 am on 31 July 2023 until 4:00 pm on 11 September 2023, the auditor, at the request of an elector, will give the elector or his/her representative an opportunity to raise questions about the accounts.

Notice is given that from 10:00 am on 31 July 2023 until 4:00 pm on 11 September 2023, an elector for the area of West Yorkshire Police or his/her representative may make objections to the auditor under section 24, 27 or 28 of the Local Audit and Accountability Act 2014. Written notice of the proposed objection and the grounds on which it will be made must be sent to the auditor at the address given above and also copied to the Assistant Chief Officer at the address given below.

The rights to question and object must be exercised within the period of 30 working days referred to above.

Katherine Johnson
Assistant Chief Officer, Business Operations, and Chief Finance Officer
West Yorkshire Police
PO Box 9
Wakefield
WF1 3QP

The Mayor will publish an annual policing investment strategy. The strategy and
limits under the prudential framework can be found below. It has been prepared in accordance with the Chartered Institute of Public Finance and Accountancy (CIPFA) Code of Practice ‘Treasury Management in Public Services’.

View the West Yorkshire Treasury Management Strategy (PDF 283KB)

The Mayor will publish a copy of every police and crime related invitation to tender for a contract with an expected value exceeding £10,000 to which they or the Chief Constable is a party.

In West Yorkshire tenders are issued for contracts with an expected value exceeding £50,000 via the Bluelight Emergency Services Tendering website. These tenders may be viewed on the website. View the Bluelight website.

To view tenders on the Bluelight website:

• Once on the site, click on 'New Opportunities' on the left hand menu.
• Under 'Organisation' on the form that appears, select 'West Yorkshire Police'.
• Tick the box to see past, present and future opportunities.
• Finally, click on 'Search' to see the list of tenders.

In West Yorkshire tenders are issued for contracts with an expected value under £50,000 via the YORTender website

View on the YORtender website.

• To register click 'New Supplier Registration' it is free to register.
• To view opportunities click ‘Current Tender Opportunities’.
• To view current contracts click ‘Contracts Register’

The Mayor will publish every policing and crime related contract with a value exceeding £10,000 and a list of those that have a value of less than £10,000 to which they or the Chief Constable is a party.

In some circumstances limited redactions will be made to contracts before they are published in order to comply with existing law, to protect commercial interests and for the protection of national security.

In West Yorkshire tenders are issued for contracts with an expected value exceeding £50,000 via the Bluelight Emergency Services Tendering website. Details of contracts may be viewed on this website. View the Bluelight website.

Once on the Bluelight website:

• Click on 'Awarded Contracts' on the left hand menu.
• Under 'Organisation' on the form that appears, select 'West Yorkshire Police'.
• Finally, click on 'Search' to see the list of contracts.

Payments are made in line with the Mayor's scheme of delegation, purchasing regulations and contract standing orders which require all expenditure to be legal, properly authorised, achieve best value and provide value for money for the public.

In West Yorkshire tenders are issued for contracts with an expected value under £50,000 via the YORTender website

View on the YORtender website.

The Police and Crime Commissioner will publish details of all expenditure over £500 for themselves and the Chief Constable.

This information is published on the West Yorkshire Police website.

Visit the page on the West Yorkshire Police website where details of expenditure over £500 is provided on a monthly basis. It is the bullet point listed as 'Payments to Suppliers - over £500'

Payments are made in line with the Mayor's scheme of delegation, purchasing regulations and contract standing orders which require all expenditure to be legal, properly authorised, achieve best value and provide value for money for the public. 

Responsibility for exercising the functions of the Police and Crime Commissioner in West Yorkshire transferred to the West Yorkshire Mayor on 10th May 2021. Previous Crime and Disorder Reduction Grants distributed by the Police and Crime Commissioner are listed below.

The West Yorkshire Police and Crime Commissioner's Community Safety Fund was provided to the organisations, below, to assist partnership working across the County and enable district initiatives and interventions to contribute to the outcomes and priorities in the West Yorkshire Police and Crime Plan and the Local Community Safety Plan by:

• Supporting Youth Offending Teams in preventing and tackling youth crime and substance misuse.
• Tackling drugs and alcohol as part of a wider local strategy with a focus on reducing re/offending.
• Reducing crime and disorder through community safety initiatives identified by the Community Safety Partnership.

Regular quarterly performance reporting by partners, against set indicators and outcomes in the Police and Crime Plan, is required.

Details of all crime and disorder reduction grants awarded by the PCC are below.

Crime and Disorder Reduction Grants 2023-2024

The Mayor of West Yorkshire has agreed to pass monies to partners, based on previous Home Office funding streams, as follows:

Crime and Disorder Reduction Grants 2022-2023

The Mayor of West Yorkshire has agreed to pass monies to partners, based on previous Home Office funding streams, as follows:

Crime and Disorder Reduction Grants 2021-2022

The Mayor of West Yorkshire has agreed to pass monies to partners, based on previous Home Office funding streams, as follows:

Crime and Disorder Reduction Grants 2020-2021

The Police and Crime Commissioner has agreed to pass monies to partners, based on previous Home Office funding streams, as follows:

View the Crime and Disorder Reduction Grants awarded for 2019/20 (PDF 329KB)

View the Crime and Disorder Reduction Grants awarded for 2018/19 (PDF 208KB)

View the Crime and Disorder Reduction Grants awarded for 2017/18 (PDF 207KB)

View the Crime and Disorder Reduction Grants awarded for 2016/17 (PDF 208KB)

View the Crime and Disorder Reduction Grants awarded for 2015/16 (PDF 178KB)

View the Crime and Disorder Reduction Grants awarded for 2014/15 (PDF 35KB)

View the Crime and Disorder Reduction Grants awarded for 2013/14 (PDF 184KB)

The Mayor will publish the identity of any policing premises or land owned by, or occupied by the Mayor for policing purposes.

View the list of premises (PDF 341KB)

Please note that the list does not contain details of any premises classed as covert properties.