Lancashire Combined Fire Authority

Audit Committee

Meeting to be held on 28 March 2024

 

External Audit – Auditors Annual Report

(Appendix 1 refers)

 

Contact for further information – (Steven Brown - Director of Corporate Services)

Tel: 01772 866804

 

Executive Summary

Under the National Audit Office Code of Audit Practice, the external auditors are required to consider whether the service has out in place proper arrangements to secure economy, efficiency, and effectiveness in its use of resources. The external auditors report on this requirement within the attached Auditors Annual Report along with a summary of their work on the financial statements discussed earlier on this agenda. The Auditors Annual Report is attached as Appendix 1.

 

Recommendation(s)

The Committee is asked to note the management comments and endorse the content of the report as presented.

 

 

Information

 

As reported earlier on this agenda and contained in the Auditor’s Annual Report, the audit is substantially complete, and the auditors expect to issue an unqualified audit opinion following this Audit Committee meeting subject to receipt of the management letter of representation and final quality procedures.

The auditors have made some improvement recommendations and has identified a significant weakness resulting in a key recommendation arising from their work on the Authority’s value for money arrangements to secure economy, efficiency, and effectiveness in its use of resources. This key recommendation and management response is set out on page 6 and 7 of the Auditor’s Annual Report. The Committee will note from the management comments that they are satisfied this key recommendation has been addressed in setting the budget for 2024/25.

Business risk

None.

 

Sustainability or Environmental Impact

None.

 

Equality and Diversity Implications

None.

 

Data Protection (GDPR)

 

Will the proposal(s) involve the processing of personal data?  N

 

HR implications

None

 

Financial implications

None.

 

Legal implications

None.

 

Local Government (Access to Information) Act 1985

List of background papers

Paper: N/A

Date: N/A

Contact: N/A

 

Reason for inclusion in Part 2 if appropriate: Insert Exemption Clause