§ Mr. Don FosterTo ask the Secretary of State for Transport, Local Government and the Regions, pursuant to his answer of 19 March 2002,Official Report, column 228W, on the cost of rescues by the fire service, what is the most recent guidance he has given to chief fire officers on recording the costs of (a) fires attended, (b) rescues from road traffic accidents and (c) other rescues by their fire authority. [46609]
§ Dr. WhiteheadFollowing the introduction of Best Value, the Chartered Institute of Public Finance and Accountancy published revised accounting guidance "Best Value Accounting——Code of Practice" for local authorities. Best Value authorities, including fire authorities, are subject to the revised guidance from 1 April 2001. The Code is reviewed on an annual basis. It contains sections on service expenditure analysis, including one on the provision of fire services.