GLOSSARY OF TERMS

1. Authority
   
   This term is used to describe the police authority established under Section 3 of the Police Act 1996 that is responsible for securing the maintenance of an efficient and effective police force, established under Section 1 of the Act, for the area described as Lincolnshire in Schedule 1 of the Act.
   
   
2. Treasurer
   
   This term is used to describe the officer with overall responsibility for the administration of the Authority's financial affairs, as set out in Section 112 of the Local Government Finance Act 1988. Since the Authority has ultimate responsibility for all funds spent by the Force, there is no distinction in law between the financial responsibilities of the Authority and the financial responsibilities of the Force.
   
   
3. Clerk
   
   This term is used to describe the officer with responsibility for the general administration of the Authority. This appointment is made under Section 16 of the Police Act 1996. This officer is also designated the monitoring officer, under Section 5(1) of the Local Government and Housing Act 1989, with responsibility for ensuring the legality of the actions of police authority and its officers.
   
   
4. The Force
   
   This refers to all those working under the direction and control of the Chief Constable as set out in Section 15 of the Police Act 1996. It covers both constables and civilian staff which goes beyond the legal definition of a force but is employed in the Financial Regulations for the sake of brevity and simplicity.
   
   
5. Chief Constable
   
   The office of Chief Constable is an appointment under Section 11 of the Police Act 1996 with responsibility for the direction and control of a police force. This includes both police officers and civilian staff appointed to the Force under Section 15 of Act.
   
   
6. Director of Finance
   
   This term is used to describe the Chief Constable's senior financial officer, who is responsible to the Chief Constable for all financial activities undertaken in the Force. The Director of Finance may be a civilian under the direction and control of the Chief Constable or a police officer. The Director of Finance should possess a formal accountancy qualification, as laid down in Section 113 of the Local Government Finance Act 1988, and manage staff working on financial matters in the Force.
   
   
7. Budget Head
   
   The term Budget Head is used in these Regulations to describe the lowest level of subjective analysis of budget approved by the Authority in the annual budget report or any revisions subsequently made to the budget by the Authority.
   
   
8. Virement
   
   This is a technical term used to define the act of transferring resources from one Budget Head to another.
   
   
9. Code of Practice on Financial Management
   
   The Code of Practice on Financial Management was issued by the Secretary of State for the Home Department under Section 39 of the Police Act 1996. It covers the discharge by police authorities, established under Section 3 of the 1996 Act, of their functions relating to finance. Police authorities must have regard to the Code under Section 6 (3) of the 1996 Act.
   
   

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