Decision details

A report was presented on the County Council's Management Representation Letter at Appendix A and that for the Lancashire County Pension Fund at Appendix B to the report.

The committee was informed that the Management Representation Letters should be made available to the external auditors (as part of the audit evidence) before the audit report was issued.

It was noted that the Management Representation Letters would be signed on behalf of the Lancashire County Council and the Lancashire County Pension Fund by the County Treasurer and the Chair of the Audit and Governance Committee and the Committee was asked to approve them.

Resolved: That the management representation letters as shown at Appendices A and B to the report now presented be approved.