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189(1)Section 115 (authority’s duties as regards reports) is amended as follows.
(2)After subsection (1A) insert—
“(1B)In the case of a report made by the chief finance officer of an elected local policing body, that body must consider the report and decide whether the body agrees or disagrees with the views contained in the report and what action (if any) the body proposes to take in consequence of it.
(1C)In the case of a report made by the chief finance officer of a chief officer of police, the chief officer of police must consider the report and decide whether the chief officer of police agrees or disagrees with the views contained in the report and what action (if any) the chief officer of police proposes to take in consequence of it.
(1D)The consideration and decision-making must be concluded not later than the end of the period of 21 days beginning with the day on which copies of the report are sent.
(1E)As soon as practicable after the elected local policing body, or the chief officer of police, has concluded the consideration of the chief finance officer’s report, that body or chief officer must prepare a report which specifies—
(a)what action (if any) that body or chief officer has taken in response to the report;
(b)what action (if any) that body or chief officer proposes to take in response to the report; and
(c)the reasons for taking the action specified in the report or, as the case may be, for taking no action.
(1F)As soon as practicable after the elected local policing body has prepared a report under subsection (1E), the elected local policing body must arrange for a copy of the report to be sent to—
(a)the chief finance officer;
(b)the person who at the time the report is made has the duty to audit the elected local policing body’s accounts; and
(c)each member of the police and crime panel for the police area for which the elected local policing body is established.
(1G)As soon as practicable after the chief officer of police has prepared a report under subsection (1E), the chief officer of police must arrange for a copy of the report to be sent to—
(a)the chief finance officer;
(b)the person who at the time the report is made has the duty to audit the chief officer’s accounts; and
(c)the elected local policing body which maintains the police force in which the chief officer serves.”.
(3)In subsection (2), at the beginning insert “In the case of any authority other than an elected local policing body or a chief officer of police,”.
(4)In subsection (9), after “subsection” insert “(1B), (1C) or”.
(5)In subsection (10), after “If subsection” insert “(1B), (1C)”.
(6)In subsection (11), for “at the meeting” substitute “under subsection (1B), (1C) or (2)”.
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