London Fire Brigade

What we spend and how we spend it

Financial information relating to projected and actual income and expenditure, tendering, procurement, contracts and financial audit.

Summary of revenue budget estimates and capital expenditure plans

The Mayor and Assembly set our annual budget requirement which is in effect the amount of external finance we are to receive. LFEPA decides on the allocation of that budget in March each year which includes revenue and capital expenditure. This information includes plans for the current financial year (2013/14) and two previous years (these will open as pdf documents):

Further information on quarterly financial performance is reported regularly to the Resources Committee.

Annual statement of accounts

LFEPA's annual (unaudited) statement of accounts as required under the Accounts and Audit Regulations 2003 together with the books, deeds, contracts, bills vouchers and receipts relating to the accounts.

They are available for inspection 15 working days at Brigade headquarters, prior to the completion of the external audit.

There is a charge of £2 for a hard copy of the audited accounts and auditor's report. Contact us to make a request.

The annual Statement of Accounts for the most recent year for which the external audit is complete is available.

Financial audit reports

The external auditor's annual report includes a response by the Authority's staff to the points raised in the report.

The LFEPA's internal audit plan is considered in March each year and describes the programme of annual reviews to be conducted by the internal audit team who form part of the finance department.

The reviews cover control systems including both financial and non-financial systems and summary reports of those review are considered regularly by the Governance, Performance and Audit Committee.

Staff pay and grading structure

The Authority publishes a pay policy statement each year (by 31 March).

This sets out together in one statement and supporting documents the policies regarding pay and core terms and conditions of both the Authority's most senior managers and it's lowest paid employees.

It also sets out the pay multiples between the Authority's chief officers, non-chief officers and its lowest paid employees.

The Grey book covers the national pay and conditions for operational and control staff of local authority fire and rescue services. For more information refer to the Local Government Employers website.


We publish a variety of data on Brigade spending and accountability including Authority Meetings and decisions, members and senior officer's expenses and allowances, performance information and targets. Visit the transparency section to access this information. 

As part of our commitment to transparency, we publish all spending of £250 or more (previously £500).

Procurement procedures

Information on tendering and procurement processes, supplier information and codes of practice on tenders and contracts.

Included is information on responsible procurement which details the purchase of goods, works and services in an environmentally and socially responsible way that delivers value for money and benefits the local area.

Details of the private finance initiative project (PFI) which is a key part of the Brigade's strategy to improve the estate and provide a flexible, efficient and effective fire and rescue service for London.

List of contracts and value

Accessible information about contracts that are large enough to have required a tendering process in accordance with financial regulations or are in relation to capital items.

You will find supplier information and details about selling to the Brigade including who to contact.

Other information includes contact details for the Brigade's sustainable development team.

The team has overall responsibility for strategy and policy in relation to sustainable development and climate change across the organisation. It excludes any information that is exempt by an act of parliament because its release would, or would be likely, prejudice the commercial and/or financial interests of any party.

Financial regulations and delegated authority

Our financial regulations, which include details of how financial decisions are made and the officer's delegated authority, are availbe under LFEPA publications.