Decision details

Approval of the County Council and County Pension Fund Letters of Representation 2018/19

Decision Maker: Audit, Risk and Governance Committee

Decision status: Recommendations Approved

Is Key decision?: No

Purpose:

The Council's external auditors, Grant Thornton, are required to obtain written representations from those charged with governance and management of the County Council and Pension Fund on matters material to the financial statements where other appropriate audit evidence cannot reasonably be expected to exist.

Decisions:

Khadija Saeed, Head of Corporate Finance, presented the County Council and County Pension Fund Letters of Representation for 2018/19. Robin Baker, Director and Engagement Lead representing Grant Thornton the county council's external auditors, explained that these were standard letters that were reviewed and agreed by the external audit team before submission.

 

Resolved: That

 

(i)  The management representation letters at appendix A and appendix B be noted.

 

(ii)  It was agreed that they be signed by the Chief Financial Officer and the Chair of the Audit, Risk and Governance Committee prior to being made available to the external auditor.

 

Report author: Khadija Saeed

Date of decision: 29/07/2019

Decided at meeting: 29/07/2019 - Audit, Risk and Governance Committee

Accompanying Documents: