Meeting Details

The External Auditor, Grant Thornton UK LLP, presented the External Audit Plan (2022/23 Accounts) which set out the work undertaken in respect of the 2022/23 Audit, including the proposed Audit Fee.

RESOLVED that the External Audit Plan (2022/23 Accounts) (including proposed Audit Fee) be noted.

The External Auditor, Grant Thornton UK LLP, presented the "Informing the Audit Risk Assessment" report for Members to note.

RESOLVED that the External Auditor’s “Informing the Audit Risk Assessment” report be noted.

The External Auditor, Grant Thornton UK LLP, presented the Audit Findings Report for consideration before approving the Statement of Accounts and Letter of Representation for approval.

There was one issue outstanding relating to a technical valuation of the Local Government Pension Scheme. Both the Auditors and Treasurer believed this would not be material, but the Audit cannot be formally signed off until this is confirmed.

Members requested it be minuted that the audits had been delayed. The Treasurer assured Members that officers were working with the new Auditors to ensure that the audits will be caught as soon as possible, and hopefully, up next year.

RESOLVED that:

i)  the Audit Findings Report be considered before approving the Statement of Accounts;

ii) the Letter of Representation be approved.

The External Auditors, Grant Thornton UK LLP, presented the External Auditor's Annual Report 2022/23.

Members noted that there was one area with a key recommendation in the preparation of the financial statements. These were not ready on time and therefore was a significant weakness. It was noted that there were improvements in the preparing of the 2023/24 accounts, the audit started in July and was completed in September.

Members were reminded that this was the final report from Grant Thornton as, after 11 years as External Auditor, the recent PSAA procurement had changed audit contracts and there was now a new External Auditor.

RESOLVED that the Auditors Annual Report 2022/23 from the External Auditors, Grant Thornton UK LLP, be noted.

The Treasurer presented the 2022/23 Statement of Accounts for approval.

Members were reminded of the delays to the Audit of the 2021/22 statements which were not finally approved until December 2023 (9 months after the end of the 2022/23 year) and although the draft 2022/23 statements were largely prepared, completion was held up as a consequence.

Members were asked to approve the Statement of Accounts, noting that the External Auditor should be able to issue an Audit Opinion as soon as it was ready and that the approved Statements would include the Audit Opinion and the already approved Annual Governance Statement.

 Members were also asked to note the knock-on impact of these delays to the production of the 2023/24 Accounts.

RESOLVED that the Statement of Accounts 2022/23 be approved.

Members were pleased to note that the Head of Internal Audit’s overall opinion was that Reasonable Assurance could be given that there was an adequate and effective governance, risk and control framework in place, designed to meet the organisation’s objectives.

Members also stated that they liked the RAG (Red, Amber, Green) rating, however in future reports it would be useful to have arrows for the direction of travel. The Internal Auditor was happy to take this suggestion on board and incorporate into future reports.

RESOLVED that the Annual Report of Internal Audit for 2023/24 be noted.

The Head of Internal Audit - WIASS presented the 2024/25 Internal Audit Plan for approval.

Members were informed that an audit operational programme was discussed and agreed with the Authority’s Strategic Leadership Board, Section 151 Officer and Treasurer on 10 September 2024.  The audit programme proposed was for a total provision of 95 audit days, as agreed with the Treasurer, including support days and management of delivery. This Plan would now allow Members to have a positive input into the work programme and make suggestions as to where they felt audit resources may be required under direction of the Treasurer and within the finite resource available.

RESOLVED that the Internal Audit Plan for 2024/25 be approved.

Members noted that the Statement of Assurance 2023-24 was designed to provide assurance on governance, financial and operational matters. 

Members commented that the document was easy to read and user friendly and approved it for publication on the Service's website.

RESOLVED that the Statement of Assurance 2023-24 be approved.

The Assistant Chief Officer - Director of Prevention updated Members on the publication of the 2024 HMICFRS report titled “Standards of Behaviour: The handling of misconduct in fire and rescue services” and Hereford & Worcester Fire and Rescue Service’s (HWFRS) initial response to the recommendations made in the report.

It was explained to Members that in the report, HMICFRS made a series of 15 recommendations, which were aimed at Chief Fire Officers, Fire and Rescue Authorities and the National Fire Chief’s Council (NFCC) to consider and implement, along with deadlines for each recommendation.

Members noted that the target dates for each recommendation were over a 12-month period up to 1 August 2025. The gap analysis demonstrated HWFRS had already fully or partially met 10 of the 15 recommendations. Where recommendations had not yet been fully met, appropriate actions were being considered in order to achieve those within the target dates.

Members were assured that they would continue to receive further updates on progress made against the recommendations in the report.

RESOLVED that Members note the publication of the HMICFRS report Standards of Behaviour: The handling of misconduct in fire and rescue services and the Service’s initial response to the recommendations made in the report, namely that:

i)   HWFRS has conducted an initial gap analysis in response to the recommendations to assist in planning and focusing the Service’s activities where required;

ii)  An individual response to each of the recommendations has been provided where required. The gap analysis can be found in Appendix 2; and

iii) The target dates for each recommendation are over a 12-month period up to 1 August 2025. The gap analysis demonstrates HWFRS has already fully or partially met 10 of the 15 recommendations. Where recommendations have not yet been fully met, appropriate actions are being considered in order to achieve these within the target dates.

The Assistant Chief Officer - Director of Prevention presented a summary of progress against recommendations in the Leading the Service Fire Standard.

Members noted that the focus was on driving service improvement and strengthening professionalism and leadership at all levels of the organisation. It had been developed to clearly articulate the expectations on those who lead within services, particularly their behaviours, ethics and the activities required to lead well in an ever-changing world. The Service had mapped its processes against the Leading the Service Fire Standard. The Service meets the majority of the standards and has set out further activities to further enhance what is already underway and drive service improvement. Members commented that the report was very comprehensive.

A Member requested sight of the new e-Bulletin, the Assistant Chief Officer would send a link to Members following the meeting.

RESOLVED that progress against the Leading the Service Fire Standard be noted.

The Assistant Chief Fire Officer - Director of Protection presented an annual update on the Risk Management Framework and Strategic Risk Register.

It was explained that the Strategic Risk Register and Departmental Risk Registers were a method for continual monitoring and reviewing the Service’s risks by the Strategic Leadership Board and middle managers, informing the service’s objectives and business goals.

A Member requested a copy of the scoring matrix to understand the report fully. The Assistant Chief Fire Officer suggested this be added to future reports for ease.

The Authority’s Strategic Risk Register was formally reported to Members annually, with significant changes being reported to the Audit and Standards Committee in a risk update.

 RESOLVED that the contents of this report be noted.

The Assistant Chief Fire Officer - Director of Protection presented a Health & Safety update on activities and items of significance.

There was discussion regarding the number of violence and aggression incidents but were assured that this number was very low for the Service.

RESOLVED that the following issues, in particular, be noted:

i)   The involvement of the Service in Health and Safety initiatives;

ii)  Health and Safety performance information recorded during April - June (Quarter 1); and

iii) Workforce Health & Wellbeing performance (Quarter 1).