In 2012/13 the way in which police services in England and Wales are governed and held accountable changed as the Police Authorities were replaced with the Police and Crime Commissioners. The primary function of the Chief Constable is the exercise of operational policing responsibilities under the Police Act 1996. The main role of Police and Crime Commissioners is to hold their Chief Constable to account for the exercise of these duties and to ensure that they deliver an efficient and effective policing service.
Police and Crime Commissioners and Chief Constables are required under the Accounts and Audit Regulations to produce individual and group Statement of Accounts annually. Police and Crime Commissioners Statement of Accounts will include the group position and until the statements are audited they will remain draft and subject to amendment. The final audited Statement of Accounts will be published no later than 31 July each year.
Statement of Accounts and Annual Audit Letters can be found in Publications
For South Yorkshire Police Statement of Accounts see here.