Statement of accounts
The accounting statements in our publication represent the accounts position for the Devon and Somerset Fire and Rescue Authority (DSFRA) for the year.
The accounts have been prepared in accordance with the requirements of International Financial Reporting Standards and the Chartered Institute of Public Finance and Accountancy (CIPFA) Code of Practice. The core statements required to be reported within the accounts are as follows.
- Comprehensive Income and Expenditure Statement.
- Balance Sheet.
- Movement in Reserves Statement.
- Cash Flow Statement.
You can also find our Financial Audit Reports within the Statement of Accounts.
2022 - 2023
2021 - 2022
2020 - 2021
Accessibility
The Code of Practice on Local Authority Accounting prescribes the content and general format of the statement of accounts.
We take accessibility seriously and recognise that some of the information presented in the files available on this page may not be fully accessible to someone using assistive technology such as a screen reader. If you need guidance or an alternative format, email finance@dsfire.gov.uk with details of any preferred format and the assistive technology you use.
External audit of accounts year ended 31 March 2021
Publication of Devon & Somerset Fire & Rescue Authority Statement of Accounts and Audit Opinion
The Accounts and Audit Regulations 2015 – Regulation 10, as amended by The Accounts and Audit (Amendment) Regulations 2021
The Accounts and Audit (Amendment) Regulations 2021 require that the audited accounts and opinion are published by 30 September 2021. As of 30 September, the Authority’s external auditor, Grant Thornton UK LLP, has not yet concluded the audit.
The delay has arisen due to a combination of factors, comprising the following:
- Completion of the Local Government Pension Scheme audit.
- Completion of the Value for Money review.
The Authority is continuing to work closely with the audit team as they complete their work. In line with the Accounts and Audit Regulations 2015, the Authority has published a set of draft accounts. The Authority will publish a final set of accounts as soon as the audit is concluded, and the Audit Report is issued.
This notice of delayed audit is being published in accordance with Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015.
2019 - 2020
2018 - 2019
2017 - 2018
2016 - 2017
2015 - 2016
2014 - 2015
2013 - 2014
Notice of appointment of an auditor
Under Section 8(2) of the Local Audit and Accountability Act 2014, the Authority must publish a notice relating to the appointment of its external auditor.
For audits of accounts from 1 April 2018, Public Sector Audit Appointments (PSAA) has responsibility for appointing an auditor to Authorities' that have chosen to opt into its national auditor appointment arrangements.
On 18 December 2017, the PSAA board approved the appointment of Grant Thornton (UK) LLP to audit the accounts of this Authority for five years, covering the accounts from 1 April 2018 to March 2023. This appointment is made under Regulation 13 of the Local Audit (Appointing Person) Regulations 2015.