PURPOSE OF REPORT

1 To present to Members the audit plan 2021 for North Wales Fire and Rescue Authority as attached at appendix 1.

EXECUTIVE SUMMARY

2 The audit plan sets out the proposed work of Audit Wales for the coming year as well as its fee.

RECOMMENDATION

3 Members are asked to note the information provided.

BACKGROUND

4 The Auditor General for Wales has a statutory responsibility to undertake an audit and fulfil his obligations under the Public Audit (Wales) Act 2004, Wellbeing of Future Generations (Wales)) 2015, Local Government Act 1999 and the Code of Audit Practice.

5 In previous years and in accordance with the Local Government (Wales) Measure 2009 the Authority has had to put in place arrangements to make continuous improvements, including related plans and reports, and the Auditor General would assess whether the Authority is likely to (or has) met these requirements. Due to changes in legislation arising from the Local Government and Elections (Wales) Act 2021, it is anticipated that this Measure will be repealed, however, for the 2020-21 year, the Auditor will need to audit the Authority’s published assessment of its performance.

6 The Auditor General must also assess the extent to which public bodies comply with the sustainable development principle when setting and taking steps to meet their well-being objectives.

INFORMATION

7 The Audit Plan 2021 attached at appendix 1 details the work that Audit Wales will undertake which includes:

• an audit of financial statements, an assessment as to whether the Authority’s Narrative Report and Annual Governance Statement is prepared in line with relevant guidance and an audit of the Authority’s Firefighters’ Pension fund account.

• an audit of performance work including audits of the improvement plan, a value for money review and examinations of the Authority’s work in relation to the Well-being of Future Generations Act (Wales) 2015; further information will be provided in due course about these programmes of audit.

8 The estimated fee noted in the audit plan is £61,264. However, should additional work be identified as being necessary, there may be an additional fee.

IMPLICATIONS

Wellbeing Objectives
To facilitate high quality, responsive and better integrated fire and rescue services so that prevention activity and emergency response can continue to be available when and where required, affordably, equitably and on the basis of risk.
Budget
Cost of £61,264 for which budget provision has been made.
Legal
The work proposed by Audit Wales will prove an objective assessment of compliance with the following legislation and codes: Public Audit (Wales) Act 2004; Local Government (Wales) Measure 2009; Local Government Act 1999; Code of Audit Practice; Well-being of Future Generations (Wales) Act 2015.
Staffing
Fire and Rescue officers and Conwy CBC officers’ time to work with Audit Wales during the audits.
Equalities/Human Rights/Welsh Language
None
Risks
If financial audits were not undertaken errors or omissions to the accounts may not be detected which would provide a distorted view of expenditure to stakeholders.