South Yorkshire Fire and Rescue Authority
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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 currently provided by Deloitte LLP from 2018/19 for a five year period.


The Audit and Governance Committee includes three Independent members who are recruited and appointed through an advertisement and interview process. The role is filled by members of the public in contrast to the elected Members (Councillors) who sit on the Committee.   There is an agreed role profile with criteria that is assessed by an Evaluation Panel. 

Role / Remit 

The work of Independent members includes providing independent assurance of the effectiveness of:

  • the governance arrangements of the Authority.
  • the Authority's risk management framework.
  • the Authority's financial management processes and the way this relates to the performance of services.

They attend six scheduled meetings of the Audit and Governance Committee per year, as well as preparing and contributing to those meetings.  Members also undertake a rolling learning and development programme to add to their skills and knowledge alongside our Fire and Rescue Authority Members.


Independent members receive £456.00 per annum. 


Independent members serve no more than two terms of four year (eight years in total).  At the end of the first four years, there is an agreed appraisal process conducted by the Chair of the Audit and Governance Committee who makes a recommendation to the Fire and Rescue Authority as to the suitability of the member to continue to their second term.