• Annual Governance Report

Annual
Governance
Report
South Yorkshire FRA
Audit 2008/09
Date 23 September 2009
 Key messages
Contents
Key messages 3
Next steps 5
Financial statements 6
Use of resources 9
Appendix 1 ­ Independent auditor's report to Members of South Yorkshire Fire
and Rescue Authority 13
Appendix 2 ­ Draft letter of representation 16
Appendix 3 ­ Action Plan 19
The Audit Commission 20
South Yorkshire FRA 2
Key messages
Key messages
This report summarises the findings from the 2008/09 audit which is substantially
complete. It includes the messages arising from my audit of your financial
statements and the results of the work I have undertaken to assess how well you
use and manage your resources to deliver value for money and better and
sustainable outcomes for local people.
Financial Statements Results Page
Unqualified audit opinion Yes 6
Financial statements free from material error Yes 6
Use of resources Results Page
Use of resources judgements Score of 2 9
Arrangements to secure value for money No (`except 11
for' VFM
conclusion)
Audit opinion
1 We are proposing to issue an unqualified audit opinion on the Authority's accounts for
2008/09.
Financial statements
2 The accounts as presented for audit present fairly the financial position of the
Authority, were substantially free from mis-statements and errors and were supported
by good working papers.
Use of resources
3 We have scored the Authority's use of resources as level 2 (on a scale of 1 to 4 ­
where 1 is below minimum standards). Within this however, one area has been scored
as level 1, due to weaknesses in procurement arrangements.
Value for money conclusion
4 There are eight key lines of enquiry underpinning the use of resources which directly
lead to the value for money conclusion for 2008/09. One KLOE has been scored as
level 1, due to weaknesses in the arrangements for procurement. Our VFM conclusion
3 South Yorkshire FRA
 Key messages
therefore is that the Authority has made proper arrangements to achieve value for
money in its use of resources except for commissioning and procurement. Further
details are included below but reference should also be made to the separate Use of
Resources report.
Audit Fees
5 In my supplementary fee letter of 3 March 2009, I said that the original planned fee of
£77,900 was the minimum fee required, subject to other risks arising and any
consequential audit work being required. We refer later in this report to additional work
to consider the implications of the shortcomings in the Authority's procurement and
commissioning arrangements relating to CARPs which involved the time of senior audit
staff. As a consequence we will discuss the additional fee of around £6,600 with
officers.
South Yorkshire FRA 4
Next steps
Next steps
This report identifies the key messages that you should consider before I issue my
financial statements opinion, value for money conclusion, and audit closure
certificate. It includes only matters of governance interest that have come to my
attention in performing my audit. My audit is not designed to identify all matters that
might be relevant to you.
6 I ask the Audit Committee to:
consider the matters raised in the report before approving the financial statements
(pages 6 to 8);
take note of the VFM Conclusion and Use of Resources score;
approve the letter of representation on behalf of the Authority before I issue my
opinion and conclusion (Appendix 2); and
agree your response to the proposed action plan (Appendix 3).
5 South Yorkshire FRA
 Financial statements
Financial statements
The Authority's financial statements and annual governance statement are
important means by which the Authority accounts for its stewardship of public
funds. As FRA members you have final responsibility for these statements. It is
important that you consider my findings before you adopt the financial statements
and the annual governance statement.
Opinion on the financial statements
7 I plan to issue an audit report including an unqualified opinion on the financial
statements. Appendix 1 contains a copy of my draft audit report.
Errors in the financial statements
8 The accounts as presented for audit present fairly the financial position of the Authority
and were substantially free from mis-statements and errors and were supported by
good working papers.
9 Confirmation of the backdating of commuted pensions adjustment to August 2006 was
received on 7 September, and has been estimated by the Authority to amount to £0.6
million. As this is not a material sum, there was no need to amend the accounts for
2008/09, though this will be reflected in the 2009/10 accounts.
10 The entry in the notes to the accounts of £1.456 million (Financial Instruments gains
and losses - Note 15 b) includes all interest payable and agrees to the entry in the
Income and Expenditure account. However it is incorrect as some of this sum relates
to interest that is not for financial liabilities. Only the PWLB and deferred premia figures
relate to financial liabilities at amortised cost and hence only that interest should be
included in note 15b (which amount to £1.116m). This has been amended.
11 A technical issue relating to accrued interest on PWLB loans has identified that
accrued interest included in the current liabilities in the Balance Sheet (and also in
Note 16a) is overstated by £40,000. It relates to an adjustment made in 2007/08
accounts that was effected incorrectly. Officers have agreed the error but propose to
make the change to the accounts in 2009/10. The amount is not material but it is non-
trivial therefore I am required to report it to you.
12 We also identified some minor presentational matters which have been amended.
Letter of representation
13 Before I issue my opinion, auditing standards require me to obtain appropriate written
representations from you and management about your financial statements and
governance arrangements. Appendix 2 contains the draft letter of representation I seek
to obtain from you.
South Yorkshire FRA 6
Financial statements
Key areas of judgement and audit risk
14 In planning my audit I identified specific risks and areas of judgement that I have
considered as part of my audit. My findings are set out in Table 1.
Table 1 Key areas of judgement and audit risk
Issue or risk Finding
Past pension service contribution of This was correctly accounted for in 2008/09.
£6.5 million were not accounted for
correctly last year.
Disposal of assets and the related The major disposal in 2008/09 was the former
gains or losses may not follow the HQ, which followed the SoRP requirements.
new 2008 SoRP requirements.
Accrued interest on loans and Paragraphs 10 and 11 above refer.
investments may not be accounted
for correctly.
Accounting practice and financial reporting
15 I consider the qualitative aspects of your financial reporting. Table 2 contains the
issues I want to raise with you.
Table 2
Issue or risk Finding
Pension liability should A key estimate in the pension liability calculation is in respect
meet the requirements of the proportion of retiring members opting to commute
of FRS 17 (this is a service, as this proportion affects the liability under the
common issue for all scheme. The arrangements for members to commute service
South Yorkshire took effect from 2006/07, and consequently the actuary has
admitted bodies.) limited actual data on which to base this estimate.
Information received since the year-end suggests that the
actual proportion of members commuting service has been
greater locally than the 50% estimated by the actuary. This
later information is not yet robust enough to invalidate the
estimate used by the actuary in calculating the Authority's
liability. However we bring this issue to the Committee's
attention so that you can request that the Actuary revisits the
information available to support the commutation estimate for
next year's pension liability calculation.
7 South Yorkshire FRA
 Financial statements
Issue or risk Finding
The actuary bases some of his calculations of the FRS 17
liability on estimated figures, in particular in relation to the
year-end value of the Pension Fund's assets. I am required
by auditing standards to consider the appropriateness of
these estimates when reviewed against later information.
Although I have reasonable assurance that the resulting FRS
17 figure is materially correct, it is likely that given the
volatility of the financial markets late in 2008/09, the figure is
mis-stated by a non-trivial amount. I am required to bring this
to your attention but I do not expect the Authority to adjust its
accounts.
Recommendations
R1 The Authority should request that the Actuary revisits the estimate of the proportion
of retiring members opting to commute service when preparing the 09/10 pension
liability calculation.
South Yorkshire FRA 8
Use of resources
Use of resources
I am required to consider how well the Authority is managing and using its
resources to deliver value for money and better and sustainable outcomes for local
people, and give a scored use of resources judgement.
I am also required to conclude whether the Authority put in place adequate
corporate arrangements for securing economy, efficiency and effectiveness in its
use of resources. This is known as the value for money (VFM) conclusion.
Use of resources judgements
16 In forming my scored use of resources judgements, I have used the methodology set
out in the use of resources framework. Judgements have been made for each key line
of enquiry (KLOE) using the Audit Commission's current four point scale from 1 to 4,
with 4 being the highest. Level 1 represents a failure to meet the minimum
requirements at level 2.
17 I have also taken into account, where appropriate, findings from previous use of
resources assessments (updating these for any changes or improvements) and any
other relevant audit work.
18 The Authority's use of resources theme scores are shown in Table 3 below. The key
findings and conclusions for the three themes, and the underlying KLOE, are
summarised our separate report.
Table 3 Use of resources theme scores
Use of resources theme Scored judgement
Managing finances 2
Governing the business 2
Managing resources 2
19 As we have prepared a separate detailed report covering our findings on the Use of
Resources, just the key messages are shown below.
20 We have assessed the Authority at level 2 overall, and also in most of the individual
key lines of enquiry (KLOEs). While we have seen some examples of level 3
performance in certain areas, this performance was not demonstrated consistently
across the full scope of the KLOE. In cases arrangements are sound but this is still
only sufficient for level 2 - more evidence is needed to demonstrate good outcomes in
order to reach level 3.
21 In respect of Managing Finances, the Authority has sound processes in place to
integrate financial budgets, HR strategy and operational and efficiency plans.
Arrangements for managing costs and performance are adequate, and we note that
9 South Yorkshire FRA
 Use of resources
the Authority is analysing costs at unit or transactional level, as well as undertaking
some benchmarking activity. Recently, progress on achieving efficiencies has been
slowed by difficulties in agreeing and implementing changes in working practices
intended to release efficiencies.
22 The Authority has managed spending within budgets and where necessary offset
overspends by making savings in other areas. Its accounts comply with statutory
requirements, statutory timetables, relevant accounting and reporting standards and
are generally of a high standard. In recent years any errors have generally been either
trivial, immaterial or were due to late guidance.
23 Our assessment for Governing the Business reflects weaknesses in the Authority's
arrangements for procurement and risk management, as exposed through the
procurement of Combined Aerial Rescue Pumps (CARP) appliances. These
appliances were originally expected to be operational during 2008 and release savings
in excess of £1m in a full year. This was a major procurement for the Authority, with a
contract sum in excess of £2m for the purchase of four appliances. However difficulties
with the procurement have meant that the appliances are still not operational.
24 The Authority experienced significant difficulties following the supplier going into
administration prior to delivery of the vehicles, and has taken appropriate steps to
resolve these difficulties and ensure the appliances are available and brought into
operation soon as possible.
25 However the underlying concerns predate the collapse of the supplier, and these
concerns are arguably more significant. It is important that the Authority does not focus
on the collapse of the supplier and the recovery of the appliances, and consequently
fail to address the more fundamental issues in relation to procurement and risk
management. These issues impact on value for money and the Authority's governance
arrangements.
26 Internal audit has reported on the procurement of the CARPs and identified a number
of significant areas for improvement. We support the analysis and recommendations
contained in that report. We understand that management is responding to the
recommendations though internal audit reports that progress to date has been
disappointing. However we are assured that the Authority is taking the matter
seriously, and is committed to implementing the recommendations in accordance with
the revised action plan.
27 The most significant shortcomings in procurement and risk management were as
follows:
The Authority was not sufficiently directly involved in the procurement. Humberside
Fire and Rescue Authority took the lead in procurement although South Yorkshire's
`stake' in the procurement was significantly greater. There was no direct legal
involvement from SYFRA and the Authority was not a signatory to the contract.
The Authority should have been more cautious in accepting that the work had been
completed to the required standard before making the staged payments. It is likely
that too much was accepted in a spirit of trust and desire to work in collaboration.
Delays in delivery were not challenged sufficiently by the Authority at an early
enough stage. The delays were not brought to the attention of senior management
South Yorkshire FRA 10
Use of resources
and members until the delays were excessive and were likely to have a significant
operational and financial impact.
The risk management arrangements for the Authority should have ensured that
these risks were managed more effectively. The effect of the potential delay was
identified in Corporate Risk Registers from November 2006 to October 2007, with
resolution dates of January 2008. The risk was absent from the December 2007
Corporate Risk Register before being reported as a new risk in the June 2008
Corporate Risk Register.
28 We also noted that, more generally, arrangements were not sufficiently advanced to
exploit opportunities to collaborate or jointly commission with other FRAs or partners.
The Authority is however, strengthening its arrangements in this area, and is
considering the wider impact of its decisions on social, economic and environmental
agendas.
29 The third theme of Managing Resources relates solely to workforce planning this year.
We will consider natural resources next year, with the timetable for the third area,
asset management, not yet published.
30 The Authority has adequate arrangements for ensuring a productive and skilled
workforce. There are examples where action has been taken to address poor
performance and the FRA has strengthened its approach to sickness absence leading
to a significant reduction in sickness absence.
31 Whilst there is evidence that staff and trade unions are consulted in the development
of policy, currently levels of staff engagement and morale among firefighters are low,
as evidenced by firefighters' opposition to the introduction of 12 hour shifts, and
managers recognise that there will be a major task to address morale and culture
issues when the dispute is resolved.
Recommendations
R2 Ensure the Internal Audit recommendations, following its investigation into the
procurement of Combined Aerial Rescue Pumps (CARPs), are implemented, and
monitored directly by the Authority.
R3 Ensure that the Authority is directly engaged through its risk management and other
procedures where issues arise that could have a direct and significant impact on
the delivery of key objectives and plans.
Value for money conclusion
32 I assess your arrangements to secure economy, efficiency and effectiveness in your
use of resources against criteria specified by the Audit Commission. From 2008/09, the
Audit Commission will specify each year, which of the use of resources KLOE are the
relevant criteria for the VFM conclusion at each type of audited body. My conclusions
on each of the areas are set out in our separate Use of Resources report. Generally,
arrangements meet at least minimum standards, though I have identified weaknesses
in your arrangements relating to procurement and commissioning.
11 South Yorkshire FRA
 Use of resources
33 I intend to issue a qualified conclusion stating that the Authority had adequate
arrangements to secure economy, efficiency and effectiveness in the use of resources,
except in the area of procurement and commissioning.
34 Appendix 1 contains the wording of my draft report.
South Yorkshire FRA 12
Use of resources
Appendix 1 ­ Independent
auditor's report to Members of
South Yorkshire Fire and Rescue
Authority
Independent auditor's report to the Members of South Yorkshire Fire and Rescue Authority
Opinion on the financial statements
I have audited the accounting statements, the firefighters' pension fund accounting statements and related
notes of South Yorkshire FRA for the year ended 31 March 2009 under the Audit Commission Act 1998. The
accounting statements comprise the Income and Expenditure Account, Statement of Movement on the
General Fund Balance, Balance Sheet, Statement of Total Recognised Gains and Losses, Cash Flow
Statement, and the related notes. The firefighters' pension fund accounting statements comprise the Fund
Account, the Net Assets Statement and the related notes. The financial statements and firefighters' pension
fund accounting statements have been prepared under the accounting policies set out within them.
This report is made solely to the members of South Yorkshire FRA in accordance with Part II of the Audit
Commission Act 1998 and for no other purpose, as set out in paragraph 49 of the Statement of
Responsibilities of Auditors and of Audited Bodies prepared by the Audit Commission.
Respective responsibilities of the Clerk / Treasurer and auditor
The Clerk / Treasurer's responsibilities for preparing the financial statements, including the firefighters'
pension fund accounting statements, in accordance with applicable laws and regulations and the Code of
Practice on Local Authority Accounting in the United Kingdom 2008 are set out in the Statement of
Responsibilities.
My responsibility is to audit the accounting statements in accordance with relevant legal and regulatory
requirements and International Standards on Auditing (UK and Ireland).
I report to you my opinion as to whether the accounting statements, the firefighters' pension fund accounting
statements and related notes present fairly, in accordance with applicable laws and regulations and the
Code of Practice on Local Authority Accounting in the United Kingdom 2008:
the financial position of the Authority and its income and expenditure for the year; and
the financial transactions of its firefighters' pension fund during the year and the amount and
disposition of the fund's assets and liabilities, other than liabilities to pay pensions and other benefits
after the end of the scheme year.
I review whether the governance statement reflects compliance with `Delivering Good Governance in Local
Government: A Framework' published by CIPFA/SOLACE in June 2007. I report if it does not comply with
proper practices specified by CIPFA/SOLACE or if the statement is misleading or inconsistent with other
information I am aware of from my audit of the financial statements. I am not required to consider, nor have I
considered, whether the governance statement covers all risks and controls. Neither am I required to form an
13 South Yorkshire FRA
 Use of resources
opinion on the effectiveness of the Authority's corporate governance procedures or its risk and control
procedures.
I read other information published with the accounting statements, the firefighters' pension fund accounting
statements and related notes and consider whether it is consistent with the audited accounting statements,
the firefighters' pension fund accounting statements and related notes. This other information comprises the
Explanatory Foreword. I consider the implications for my report if I become aware of any apparent
misstatements or material inconsistencies with the accounting statements, the firefighters' pension fund
accounting statements and related notes. My responsibilities do not extend to any other information.
Basis of audit opinion
I conducted my audit in accordance with the Audit Commission Act 1998, the Code of Audit Practice issued
by the Audit Commission and International Standards on Auditing (UK and Ireland) issued by the Auditing
Practices Board. An audit includes examination, on a test basis, of evidence relevant to the amounts and
disclosures in the accounting statements, the firefighters' pension fund accounting statements and related
notes. It also includes an assessment of the significant estimates and judgments made by the Authority in
the preparation of the accounting statements, the firefighters' pension fund accounting statements and
related notes, and of whether the accounting policies are appropriate to the Authority's circumstances,
consistently applied and adequately disclosed.
I planned and performed my audit so as to obtain all the information and explanations which I considered
necessary in order to provide me with sufficient evidence to give reasonable assurance that the accounting
statements, the firefighters' pension fund accounting statements and related notes are 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 accounting statements, the firefighters' pension
fund accounting statements and related notes.
Opinion
In my opinion:
The accounting statements and related notes present fairly, in accordance with applicable laws and
regulations and the Code of Practice on Local Authority Accounting in the United Kingdom 2008, the
financial position of the Authority as at 31 March 2009 and its income and expenditure for the year
then ended; and
The firefighters' pension fund accounting statements present fairly, in accordance with the Statement
of Recommended Practice on Local Authority Accounting in the United Kingdom 2007, the financial
transactions of the firefighters' pension fund during the year ended 31 March 2009 and the amount
and disposition of the fund's assets and liabilities as at 31 March 2009, other than liabilities to pay
pensions and other benefits after the end of the scheme year.
Conclusion on arrangements for securing economy, efficiency and effectiveness in the use of
resources
Authority's Responsibilities
The Authority is responsible for putting in place proper arrangements to secure economy, efficiency and
effectiveness in its use of resources, to ensure proper stewardship and governance and regularly to review
the adequacy and effectiveness of these arrangements.
South Yorkshire FRA 14
Use of resources
Auditor's Responsibilities
I am required by the Audit Commission Act 1998 to be satisfied that proper arrangements have been made
by the Authority for securing economy, efficiency and effectiveness in its use of resources. The Code of
Audit Practice issued by the Audit Commission requires me to report to you my conclusion in relation to
proper arrangements, having regard to relevant criteria specified by the Audit Commission for fire and rescue
authorities. I report if significant matters have come to my attention which prevent me from concluding that
the Authority has made such proper arrangements. I am not required to consider, nor have I considered,
whether all aspects of the Authority's arrangements for securing economy, efficiency and effectiveness in its
use of resources are operating effectively.
Qualified Conclusion
I have undertaken my audit in accordance with the Code of Audit Practice. In so doing, I was unable to
obtain sufficient appropriate evidence that South Yorkshire FRA had adequate arrangements relating to
procurement and commissioning.
Having regard to relevant criteria specified by the Audit Commission for principal local authorities, published
by the Audit Commission in May 2008 and updated in February 2009, and the supporting guidance, I am
satisfied that, in all significant respects, South Yorkshire FRA made proper arrangements to secure
economy, efficiency and effectiveness in its use of resources for the year ending 31 March 2009 except that
it did not put in place adequate arrangements for:
Commissioning and procurement of quality services and supplies, tailored to local needs, to
deliver sustainable outcomes and value for money.
Certificate
I certify that I have completed the audit of the accounts in accordance with the requirements of the Audit
Commission Act 1998 and the Code of Audit Practice issued by the Audit Commission.
Name David Phillips
Engagement Lead
Address Audit Commission
Littlemoor House
Littlemoor
Eckington
Sheffield S21 4EF
Date September 2009
15 South Yorkshire FRA
 Use of resources
Appendix 2 ­ Draft letter of
representation
To: Mr D Phillips
Senior Audit Manager
Audit Commission
Littlemoor House, Littlemoor
Eckington
Sheffield
S21 4EF
South Yorkshire Fire and Rescue Authority - Audit for the year ended 31 March 2009
I confirm to the best of my knowledge and belief, having made appropriate enquiries of
officers of South Yorkshire Fire and Rescue Authority, the following representations
given to you in connection with your audit of the Authority's financial statements for the
year ended 31 March 2009.
I acknowledge my responsibility under the relevant statutory authorities for preparing
the financial statements in accordance with the Code of Practice for Local Authority
Accounting in the United Kingdom: A Statement of Recommended Practice which
present fairly the financial position and financial performance of the Authority and for
making accurate representations to you.
Supporting records
All the accounting records have been made available to you for the purpose of your
audit and all the transactions undertaken by the Authority have been properly reflected
and recorded in the accounting records. All other records and related information,
including minutes of all management meetings, have been made available to you.
Irregularities
I acknowledge my responsibility for the design and implementation of internal control
systems to prevent and detect fraud or error.
There have been no:
irregularities involving management or employees who have significant roles in the
system of internal accounting control;
irregularities involving other employees that could have a material effect on the
financial statements; or
communications from regulatory agencies concerning non-compliance with, or
deficiencies on, financial reporting practices which could have a material effect on
the financial statements.
South Yorkshire FRA 16
Use of resources
I also confirm that I have disclosed:
my knowledge of fraud, or suspected fraud, involving either management,
employees who have significant roles in internal control or others where fraud
could have a material effect on the financial statements; and
my knowledge of any allegations of fraud, or suspected fraud, affecting the entity's
financial statements communicated by employees, former employees, analysts,
regulators or others.
Law, regulations, contractual arrangements and codes of practice
There are no instances of non-compliance with laws, regulations and codes of
practice, likely to have a significant effect on the finances or operations of the
Authority.
The Authority has complied with all aspects of contractual arrangements that could
have a material effect on the financial statements in the event of non-compliance.
There has been no non-compliance with requirements of regulatory authorities that
could have a material effect on the financial statements in the event of non-
compliance.
Fair Values
I confirm the reasonableness of all the significant assumptions relating to fair value
measurements or disclosures in the financial statements.
Assets
The following have been properly recorded and, where appropriate, adequately
disclosed in the financial statements:
losses arising from sale & purchase commitments;
agreements & options to buy back assets previously sold; and
assets pledged as collateral.
Compensating arrangements
There are no formal or informal compensating balancing arrangements with any of our
cash and investment accounts. Except as disclosed in the notes to the financial
statements we have no other lines of credit arrangements.
Contingent liabilities
There are no other contingent liabilities, other than those that have been properly
recorded and disclosed in the financial statements. In particular:
there is no significant pending or threatened litigation, other than those already
disclosed in the financial statements;
there are no material commitments or contractual issues, other than those already
disclosed in the financial statements; and
no financial guarantees have been given to third parties.
17 South Yorkshire FRA
 Use of resources
Related party transactions
I confirm the completeness of the information disclosed regarding the identification of
related parties.
The identity of, and balances and transactions with, related parties have been properly
recorded and where appropriate, adequately disclosed in the financial statements.
Post balance sheet events
Since the date of approval of the financial statements by the Audit Committee, no
additional significant post balance sheet events that have occurred which would
require additional adjustment or disclosure in the financial statements.
I confirm that the this letter has been discussed and agreed by the Authority's Audit
Committee on [date]
Signed on behalf of South Yorkshire Fire and Rescue Authority
Signed
Name
Position
Date
South Yorkshire FRA 18
Appendix 3 ­ Action Plan
Appendix 3 ­ Action Plan
Page Recommendation Priority Responsibility Agreed Comments Date
no. 1 = Low
2 = Med
3 = High
9 R1 The Authority should request that the 2
Actuary revisits the estimate of the
proportion of retiring members opting to
commute service when preparing the
09/10 pension liability calculation.
12 R2 Ensure the Internal Audit 3
recommendations, following its
investigation into the procurement of
Combined Aerial Rescue Pumps
(CARPs), are implemented, and
monitored directly by the Authority.
12 R3 Ensure that the Authority is directly 3
engaged through its risk management and
other procedures where issues arise that
could have a direct and significant impact
on the delivery of key objectives and
plans.
19 South Yorkshire FRA
The Audit Commission
The Audit Commission is an independent watchdog, driving economy, efficiency and
effectiveness in local public services to deliver better outcomes for everyone.
Our work across local government, health, housing, community safety and fire and
rescue services means that we have a unique perspective. We promote value for
money for taxpayers, auditing the £200 billion spent by 11,000 local public bodies.
As a force for improvement, we work in partnership to assess local public services
and make practical recommendations for promoting a better quality of life for local
people.
Copies of this report
If you require further copies of this report, or a copy in large print, in Braille, on tape,
or in a language other than English, please call 0844 798 7070.
© Audit Commission 2009
For further information on the work of the Commission please contact:
Audit Commission, 1st Floor, Millbank Tower, Millbank, London SW1P 4HQ
Tel: 0844 798 1212 Fax: 0844 798 2945 Textphone (minicom): 0844 798 2946
www.audit-commission.gov.uk
South Yorkshire FRA 20