Archived decisions

Auditors' Report to Hampshire Fire and Rescue Authority__________________________

1. I have audited the statement of accounts on pages 5 - 7 and 17 - 36 which have been prepared in accordance with the accounting policies applicable to fire authorities as set

out on pages 5 - 7.

2. Respective responsibilities of the Treasurer and Auditors

2.1 As described on page 15 the Treasurer is responsible for the preparation of the statement

of accounts. My responsibilities as independent auditor are established by statute, the

Code of Audit Practice issued by the Audit Commission and my profession's ethical

guidance.

2.2 I report to you my opinion as to whether the statement of accounts presents fairly

the financial position and results of operations of Hampshire Fire and Rescue Authority.

3. Basis of opinion

3.1 I carried out our audit in accordance with the Audit Commission Act 1998 and the Code of Audit Practice issued by the Audit Commission, which requires compliance with relevant audit standards.

3.2 My audit included examination, on a test basis, of evidence relevant to the amounts and

disclosures in the statement of accounts. It also included an assessment of the significant

estimates and judgements made by the Authority in the preparation of the statement of accounts and of whether the accounting policies are appropriate to the Authority's

circumstances, consistently applied and adequately disclosed.

3.3 I planned and performed my audit so as to obtain all the information and explanations which I consider necessary in order to provide me with sufficient evidence to give a reasonable assurance that the statement of accounts is free from material misstatement, whether caused by fraud or other irregularity or error. In forming my opinion I also evaluated the overall adequacy of the presentation of information in the statement of accounts.

4. Opinion

4.1 In our opinion the statement of accounts presents fairly the financial position of Hampshire Fire and Rescue Authority at 31 March 2004 and its income and expenditure

for the year then ended.

5. Certificate

5.1 We certify that we have completed the audit of accounts in accordance with the requirements of the Audit Commission Act 1998 and the Code of Audit Practice issued by the Audit Commission.

Chris Williams CPFA

Audit Manager

Audit Commission

XX Date 2004