Issue - meetings

The Committee had before it a report by the External Auditor on the NESPF Annual Audit Plan for 2023/24.  Members heard from Ms MacDonald on the detail of the report.

The report summarised the work plan for the 2023/24 external audit of the North East Scotland Pension Fund, with the main elements to include:-

·       evaluation of the key controls within the main accounting systems

·       an audit of the annual accounts, and the provision of an independent auditor’s report

·       independent audit opinions on statutory information published in the annual accounts, comprising the Management Commentary, the Annual Governance Statement and the Governance Compliance Statement and

·       consideration of arrangements in relation to wider scope areas: financial management; financial sustainability; vision, leadership and governance; and use of resources to improve outcomes.

The Committee resolved:-

to note the report.