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.
Divisions Affected: (All Divisions);
Contact: Khadija Saeed Email: khadija.saeed@lancashire.gov.uk.
Report author: Khadija Saeed
Date of decision: 29/07/2019
Decided at meeting: 29/07/2019 - Audit, Risk and Governance Committee
Accompanying Documents:
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