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.

2021 - 2022

Draft unaudited DSFRA Statement of Accounts 2021-2022.pdf

Draft unaudited Statement of Accounts 2021 - 2022 (PDF)

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Public inspection notice

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Devon and Somerset Fire and Rescue Authority
AUDIT OF ACCOUNTS YEAR ENDED 31ST MARCH 2022
NOTICE OF PUBLIC RIGHTS
The Accounts and Audit Regulations 2015 
Local Audit and Accountability Act 2014

The period for the exercise of public rights under The Accounts and Audit Regulations 2015 is normally required to include the first 10 working days of June; this requirement has been suspended for the accounting periods ending 31 March 2020 and 2021 resulting in a public inspection commencing no later than 1 August of the relevant year.

Notice is hereby given under Regulation 15(2)(b) of the Accounts and Audit Regulations 2015, that for 30 working days between 1 July 2022 to 11 August 2022 between 09:00 and 16:00 on weekdays any person may inspect, and make copies of the accounts and all books, deeds, contracts, bills, vouchers, receipts and other related documents of the Fire Authority for the year ended 31st March 2022, as stipulated in Section 25 of the Local Audit and Accountability Act 2014.

The accounts and other documents will be available for inspection at Devon & Somerset Fire & Rescue Service Headquarters, The Knowle, Clyst St George, Exeter, EX3 0NW by prior arrangement. Please telephone 01392 872264 to make an appointment. The accounts will also be available at: Statement of accounts | Devon and Somerset Fire and Rescue Service (dsfire.gov.uk)

During this period, a local government elector for any area to which the accounts relate, or their representative, may question the auditor about the accounts, or make an objection to the accounts as set out in sections 26 and 27 of the Local Audit and Accountability Act 2014. Any objection, and the grounds on which it is made, must be sent to the auditor in writing, with a copy to the Director of Finance & Resourcing and Treasurer, Shayne Scott, at The Knowle, Clyst St George, Exeter, EX3 0NW. Any objection must state the grounds on which the objection is being made and particulars of:

i)    any item of account which is alleged to be contrary to law; and
ii)    any matter in respect of which it is proposed that the auditor could make a public interest report under section 24 of, and paragraph 1 of Schedule 7 to, the Local Audit and Accountability Act 2014.

Objections should be addressed to the auditor, Grant Thornton UK LLP at 2 Glass Wharf, Bristol BS2 0EL.

A guide to your rights can be found on the National Audit Office website (opens in a new window).
16th June 2022

Shayne Scott    
Director of Finance & Resourcing and Treasurer
Devon & Somerset Fire & Rescue Service Headquarters
The Knowle 
Clyst St George 
Exeter 
EX3 0NW

2020 - 2021

DSFRA Statement of Accounts 2020-21

Statement of Accounts 2020-21 (PDF)

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Independent Auditors Opinion 2021

Independent Auditors Opinion 2021 (PDF)

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Annual Statement of Assurance 2020 - 2021

Annual statement of assurance 2020 - 2021 (open document format)

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Annual Statement of Assurance 2020 - 2021

Annual statement of assurance 2020 - 2021 (PDF)

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Audit Findings Report 2020 - 2021

Audit Findings Report 2020 - 2021 (PDF)

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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

DSFRA Statement of Accounts 2019-20

Statement of Accounts 2019-20 (PDF)

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Annual Statement of Assurance 2019-20

Annual statement of assurance 2019 - 2020 (PDF)

Download
Audit Findings Report 2019-20.pdf
Download

2018 - 2019

DSFRA Statement of Accounts 2018-19

Statement of Accounts 2018-19 (PDF)

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Annual Statement of Assurance 2018-19

Annual statement of assurance 2018-19 (PDF)

Download
Auditors Letter 2019.pdf
Download
Audit Findings Report 2018-19.pdf
Download
Independent Auditors Report 2019

Independent Auditors Report 2019 (PDF)

Download
Annual Audit Letter 2018-19.pdf
Download

2017 - 2018

DSFRA Statement of Accounts 2017-18

Statement of Accounts 2017-18 (PDF)

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Annual Statement of Assurance 2017-18

Annual statement of assurance 2017-18 (PDF)

Download
Auditors Letter 2018.pdf
Download
Independent Auditors Report 2018

Independent Auditors Report 2018 (PDF)

Download
Annual Audit Letter 2017-18.pdf
Download
Notice of conclusion of audit 2018.pdf
Download

2016 - 2017

DSFRA Statement of Accounts 2016-17

Statement of Accounts 2016-17 (PDF)

Download
Annual Statement of Assurance 2016-17

Annual statement of assurance 2016-17 (PDF)

Download
Independent Auditors Report 2017

Independent Auditors Report 2017 (PDF)

Download
Annual Audit Letter 2016-17.pdf
Download
Notice of conclusion of audit 2017.pdf
Download

2015 - 2016

DSFRA Statement of Accounts 2015-16

Statement of Accounts 2015-16 (PDF)

Download
Annual Statement of Assurance 2015-16

Annual statement of assurance 2015 - 2016 (PDF)

Download
Independent Auditors Report 2016

Independent Auditors Report 2016 (PDF)

Download
Notice of conclusion of audit 2016.pdf
Download

2014 - 2015

DSFRA Statement of Accounts 2014-15

Statement of Accounts 2014-15 (PDF)

Download
Annual Statement of Assurance 2014-15

Annual statement of assurance 2014-15 (PDF)

Download
Annual Audit Letter 2014-15.pdf
Download

2013 - 2014

DSFRA Statement of Accounts 2013-14

Statement of Accounts 2013-14 (PDF)

Download
2013 -14 Annual Statement of Assurance.pdf
Download

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.


Source URL: https://www.dsfire.gov.uk/about-us/what-we-spend/statement-accounts

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