The Audit Commission published a report into policing in July 2010 (post-election) based on research towards the end of 2009 (pre-election) entitled "Sustaining value for money in the Police Service". It is a report by accountants for accountants identifying where cost savings can be made. In places I think its analysis is a little too simplistic, for instance regarding the relationship between confidence in the police and expenditure. I did find this visualisation of the apparent mismatch between demand and resources interesting, though I would like to see the raw figures to understand what is and is not included.
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