Our Accounts

WEST MIDLANDS FIRE AND RESCUE AUTHORITY

EXTERNAL AUDIT OF ACCOUNTS: YEAR ENDED 31 MARCH 2022

Publication of West Midlands Fire and Rescue Authority Statement of Accounts and Audit Opinion

The Accounts and Audit (England) Regulations 2015 – Regulation 10

As Amended By

The Accounts and Audit Regulations 2021

The audit of the draft statement of accounts for the year ended 31 March 2022 for West Midlands Fire and Rescue Authority has not yet been completed by the external auditors, Grant Thornton UK LLP. The Accounts and Audit (Amendment) Regulations 2021 require that the audited accounts and opinion is published by 30 November 2022.

The delay has arisen due to a combination of factors, comprising the following:

• Receipt, consideration and testing of a revised IAS19 actuarial report and assurance form the LGPS pension fund’s auditor.
• Receipt and review of the Authority’s floorplans to gain assurance of property valuations
• Finalisation of IT work around data migration with the new ledger

The audit and issue of the audit opinion is expected to conclude during January 2023 after which the statement of accounts and audit opinion will be published as soon as is reasonably practicable.

Therefore, this notice of delayed audit is being published in accordance with Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015. See attached link:

https://www.legislation.gov.uk/uksi/2015/234/regulation/10.

The West Midlands Fire and Rescue Authority’s Audit and Risk Committee was formally advised of this matter on 28 November 2022 and subject to the delegations agreed at this Committee the final audited accounts will be published as soon as the audit is concluded.