2008-2009 - Annual Audit Letter - Merseyside Fire and Rescue Authority v1.0

Annual Audit Letter Merseyside Fire And Rescue Authority Audit 2008/09 December 2009 Contents Key messages 3 Financial statements and annual governance statement 5 Value for money and use of resources 8 Closing remarks 11 Appendix 1 – Audit fees 12 Status of our reports The Statement of Responsibilities of Auditors and Audited Bodies issued by the Audit Commission explains the respective responsibilities of auditors and of the audited body. Reports prepared by appointed auditors are addressed to non-executive directors/ members or officers. They are prepared for the sole use of the audited body. Auditors accept no responsibility to: • any director/member or officer in their individual capacity; or • any third party. Key messages Key messages This annual audit letter summarises the key issues arising from my audit of the 2008/09 accounts. It has been prepared to meet the requirements set out in the Statement of Responsibilities of Auditors and Audited Bodies issued by the Audit Commission. I have addressed this letter to Authority members as it is the responsibility of the Authority to ensure that arrangements are in place for the conduct of its business and that it safeguards and properly accounts for public money. Audit opinion 1 I gave an unqualified opinion on your 2008/09 financial statements on 28 September 2009. My draft audit report was included as Appendix 1 to my Annual Governance Report, as reported to the Authority ...