Issue - meetings

The Committee had before it a report by External Audit which set out the North East Scotland Pension Fund Annual Audit Plan 2019/20.  The report highlighted key audit risks and the planned audit work in respect of these, and set out the 2019/20 reporting arrangements to the Committee.

The Committee heard from Ms Gillian Woolman, External Audit, on the main points from the report.  Ms Woolman advised that the plan had been prepared before the current COVID-19 situation and that External Audit would work closely with officers in respect of any challenges and risks as a result.  She noted that there could be a risk around the capability of organisations to prepare annual accounts and advised that the Auditor General had recently been involved in discussions with the Scottish Government in respect of this, and any audit and proposed dates in the plan would be flexible and pragmatic.

The Committee resolved:-

to note the report.

The Board resolved:-

to note the decision of the Committee.