Statutory Notice under Regulation 10(2) of the Accounts and Audit Regulations 2015 in respect of the Fire Authority’s Statement of Accounts 2018/19

Under the Accounts and Audit Regulations 2015 the Fire Authority is required to publish its audited statement of accounts together with any certificate or opinion from the auditor by 31 July each year.

On 27 June 2019 the Supreme Court refused an application from the Government to appeal the earlier court decisions made in December 2018 in the linked cases of Sargeant and McCloud.

This post balance sheet event impacts on the liabilities included within the Fire Authority’s Draft Statement of Accounts and adjustments are now required to reflect the potential additional liabilities that will arise.

Following the conclusion of a comprehensive review of the Fire Authority’s asset management system some accounting adjustments are required to the Fire Authority’s Draft Statement of Accountsto resolve the issues that have been identified.

For the reasons set out above the Fire Authority has been unable to publish its Statement of Accounts for 2018/19 in accordance with the statutory deadline.

The Statement of Accounts for 2018/19 will be published, together with any certificate or opinion from the auditor, as soon as reasonably practicable after the Audit Governance and Ethics Committee has approved the accounts and the audit opinion has been received.