Agenda item

External Audit - Durham Pension Fund Audit Strategy Memorandum Year Ended 31 March 2021 - Report of the External Auditor

Minutes:

The Committee received a report from the External Auditor explaining the scope of the audit, the risks identified and the procedures that would be performed to deliver the audit for Durham County Council Pension Fund (for copy see file of minutes).

 

Mr Reay, Mazars advised of the audit approach, significant risks, fees charged and the approach taken to materiality setting.

 

Resolved:

That the External Auditor’s strategy for the year ended 31 March 2021, be noted.

 

Supporting documents: