An annual, independent audit is undertaken to review the Authority’s Statement of Accounts, which summarise the financial position of the Authority at the end of the financial year and its performance throughout the year.
The primary function of the external auditor is to express an opinion as to whether the Authority’s financial statements are free from material misstatement. However, the auditor also has responsibility for assessing whether the Authority has reliable systems of control in place and the arrangements for securing, economy, efficiency and effectiveness in the use of its resources.
Mazars LLP are appointed as the current external auditors for the Fire Authority.
An annual audit letter is received from the Authority’s auditors following the audit of the statement of accounts. Details of the annual audit letters received by this Authority are available from the link below: