Income and expenditure

The external audit of the draft statement of accounts for the year ended 31 March 2023 has not yet been completed by our external auditors, EY LLP, due to the complex set of factors contributing to audit delays across the sector. This situation is allowed for by Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015. Therefore, this notification explains, as per paragraph (2a), that we are not yet able to publish our audited 2022/23 final statement of accounts in line with the deadline of 30 September 2023, as per paragraph (1). The Fire Authority will consider the results of the 2022/23 audit, after which we will publish the final audited accounts.

The external audit of the draft statement of accounts for the year ended 31 March 2022 has not yet been completed by our external auditor, EY LLP, due to ongoing public sector audit delays. This situation is allowed for by Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015. Therefore, this notification explains, as per paragraph (2a), that we are not yet able to publish our audited 2021/22 final statement of accounts in line with the deadline of 30 November 2022, as per paragraph (1). The Finance and Resources Committee will consider the final results of the 2021/22 audit once it is complete, after which we will publish the final audited accounts.