Agenda item

Consideration was given to the report of the External Auditor which set out the work proposed in respect of the audit of the Council’s financial statements and the value for money conclusion for the financial year 2017/2018 in relation to Durham County Council Pension Fund (for copy see file of Minutes).

Sharon Liddle of Mazars highlighted key points from the Audit Strategy Memorandum which included the following:-

·         Scope of the audit

·         Significant risks and key judgement areas

·         The Audit Team

·         Fees

Resolved:

That the contents of the Audit Strategy Memorandum be noted.