The external audit of the draft statement of accounts for the year ended 31 March 2019 has not yet been completed by our external auditors, EY LLP, due to due to them having insufficient resources to undertake the audit This situation is allowed for by Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015. (See attached link: http://www.legislation.gov.uk/uksi/2015/234/regulation/10/made). Therefore this notification explains, as per paragraph (2a), that we are not yet able to publish our audited 2018/19 final statement of accounts in line with deadline of 31st July 2019, as per paragraph (1). The audit committee will consider the results of the 2018/19 audit at its meeting on 27th September 2019, after which we will publish the final audited accounts.
The unaudited accounts are subject to change following the recent McCloud judgement on the transition arrangements in the Firefighter’s pension scheme which have been judged to be age discriminatory. The judgement affects both the national Firefighters’ pension fund and the Local Government Pension Fund. Actuarial valuations used in the pension fund accounts are in the process of being re-calculated. The revised unaudited accounts will be presented to Ernst Young and published on the Authority’s website. The final audited Accounts will be presented to Fire Authority on 27 September 2019.