The Fire and Rescue Authority is subject to both internal and external audit. Both functions have distinct roles and responsibilities which, together, provide a comprehensive audit function.
Internal Audit is an independent function responsible for the effective review of all aspects of risk management and control through the Authority's activities in order to give an annual opinion on the internal control arrangements.
The Internal Audit function is provided by Barnsley MBC for the two Joint Authorities of Fire and Pensions, the Police and Crime Commissioner and Combined Authority, as well as the Police, Fire and Rescue and Pensions Services. Details of the Team's roles and responsibilities is available in the Internal Audit Strategy and Plan published on the Internal Audit page of this website.
External Audit is responsible for the statutory audit of the Authority's accounts and financial statements, including giving an annual opinion on them and also providing a conclusion on the value for money arrangements.
The External Audit function is provided by KPMG.