Introduction

Opinion on the financial statements

In our auditor’s report for the year ended 31 March 2024 issued on 29 November 2024 we reported that,

in our opinion the financial statements:

• give a true and fair view of the financial position of the Authority as at 31 March 2024 and of its

expenditure and income for the year then ended;

• have been properly prepared in accordance with the CIPFA/LASAAC Code of Practice on Local

Authority Accounting in the United Kingdom 2023/24; and

• have been prepared in accordance with the requirements of the Local Audit and Accountability Act

2014.

Report on other legal and regulatory requirements - the Authority’s arrangements for securing economy, efficiency and effectiveness in its use of resources

Matter on which we are required to report by exception – the Authority’s arrangements forsecuring economy, efficiency and effectiveness in its use of resources

Under the Code of Audit Practice, we are required to report to you if, in our opinion, we have not been

able to satisfy ourselves that the Authority has made proper arrangements for securing economy,

efficiency and effectiveness in its use of resources for the year ended 31 March 2024.

In our auditor’s report for the year ended 31 March 2024 issued on 29 November 2024 we reported that:

• we have nothing to report in respect of whether the Authority has made proper arrangements

for securing economy, efficiency and effectiveness in its use of resources for the year ended 31

March 2024.

No matters have come to our attention since that date that would have resulted in any additional

exception reporting on the Authority’s arrangements for securing economy, efficiency and effectiveness

in its use of resources for the year ended 31 March 2024.

Responsibilities of the Authority

The Authority is responsible for putting in place proper arrangements for securing economy, efficiency

and effectiveness in its use of resources.

Auditor’s responsibilities for the review of the Authority’s arrangements for securing economy,

efficiency and effectiveness in its use of resources

We are required under Section 20(1)(c) of the Local Audit and Accountability Act 2014 to be satisfied

that the Authority has made proper arrangements for securing economy, efficiency and effectiveness in

its use of resources. We are not required to consider, nor have we considered, whether all aspects of

the Authority's arrangements for securing economy, efficiency and effectiveness in its use of resources

are operating effectively.Commercial in Confidence

We undertake our review in accordance with the Code of Audit Practice, having regard to the guidance

issued by the Comptroller and Auditor General in November 2024. This guidance sets out the

arrangements that fall within the scope of ‘proper arrangements’. When reporting on these

arrangements, the Code of Audit Practice requires auditors to structure their commentary on

arrangements under three specified reporting criteria:

• Financial sustainability: how the Authority plans and manages its resources to ensure it can

continue to deliver its services;

• Governance: how the Authority ensures that it makes informed decisions and properly

manages its risks; and

• Improving economy, efficiency and effectiveness: how the Authority uses information about its

costs and performance to improve the way it manages and delivers its services.

We document our understanding of the arrangements the Authority has in place for each of these three

specified reporting criteria, gathering sufficient evidence to support our risk assessment and

commentary in our Auditor’s Annual Report. In undertaking our work, we consider whether there is

evidence to suggest that there are significant weaknesses in arrangements.

Report on other legal and regulatory requirements – Audit certificate

We certify that we have completed the audit of Lancashire Combined Fire Authority for the year ended

31 March 2024 in accordance with the requirements of the Local Audit and Accountability Act 2014 and

the Code of Audit Practice.

Use of our report

This report is made solely to the members of the Authority, as a body, in accordance with Part 5 of the

Local Audit and Accountability Act 2014 and as set out in paragraph 85 of the Statement of

Responsibilities of Auditors and Audited Bodies published by Public Sector Audit Appointments Limited.

Our audit work has been undertaken so that we might state to the Authority’s members those matters

we are required to state to them in an auditor's report and for no other purpose. To the fullest extent

permitted by law, we do not accept or assume responsibility to anyone other than the Authority and the

Authority's members as a body, for our audit work, for this report, or for the opinions we have formed.

Georgia Jones

Georgia Jones, Key Audit Partner

for and on behalf of Grant Thornton UK LLP, Local Auditor

Liverpool

13 August 2025