An investigation into a £65m budget hole at South Yorkshire Police has found "misjudgements, weaknesses and failures" in key accounting policies, though no evidence of fraud. The probe was launched by South Yorkshire Mayor Oliver Coppard in 2024 after he took over police and crime commissioner responsibilities, and his finance officers identified accounting omissions that had gone undetected for years. Former Police and Crime Commissioner Dr Alan Billings has disputed the findings, calling for the report to be withdrawn and arguing it reflects a "difference of professional judgement" rather than genuine errors.

The report, produced by the Chartered Institute of Public Finance and Accountancy, found that between 2018/19 and 2023/24 the force arranged financing of around £65m in capital investment through borrowing without applying corresponding charges in its budgeting, overstating reserves and contributing to a projected £49.5m shortfall. While the investigation was under way, the government allowed the force to draw up to £17m from long-term reserves to cover the gap. Billings said his officers had chosen to fund the £65m from existing funds rather than external borrowing to save on interest, with auditors signing off the accounts each year, and said the matter had unfairly hung over him for nearly two years. Coppard defended the investigation, saying it had exposed the problem and enabled the force to move forward with a balanced budget.