EFA2005 Final Audit Letter

Government and Public Sector November 2005 Essex Fire Authority 2004/05 Audit Letter PwC PricewaterhouseCoopers LLP The Atrium St Georges Street Norwich NR3 1AG Telephone: +44 (0) 1603 615244 Facsimile: +44 (0) 1603 631060 The Members www.pwc.com/uk Policy & Strategy Committee Essex Fire Authority Hutton Brentwood Essex CM13 1AL November 2005 Ladies and Gentlemen, Audit Letter 2004/05 We are pleased to present our Audit Letter for 2004/05. We hope that the information contained in this report provides a useful source of reference for Members. We look forward to presenting this letter to the Fire Authority on 14 December 2005. Yours faithfully PricewaterhouseCoopers LLP Encs PricewaterhouseCoopers LLP is a limited liability partnership registered in England with registered number OC303525. The registered office of PricewaterhouseCoopers LLP is 1 Embankment Place, London WC2N 6RH. PricewaterhouseCoopers LLP is authorised and regulated by the Financial Services Authority for designated investment business. Contents Section Page Executive summary ...............................................................................................................................................................................................................4 Accounts and governance.....6 Performance management .................................................................................................................. ...