Agenda item

Audit Completion Report


The Committee considered a report of the Council’s External Auditors (Mazars) as a result of their audit of the Pension Fund’s accounts for the year ended 31 March 2021 (for copy see file of minutes). Sharon Liddle, Audit and Technical Manager from Mazars presented the Audit Completion Report and provided an update of the report


Councillor K Earley entered the meeting at 10.13am


In response to question from Councillor J Atkinson relating whether BCPP were asked for information.  The Audit and Technical Manager noted information included statements from BCPP, the Pension Fund Committee and investment managers.  She added that the difference in three months from the draft statement to the final draft statement accounted for the difference in the valuation between Officers and Auditors.


Councillor C Fletcher noted the change in the report style from BCPP which she felt was now easier to understand.  The Audit and Technical noted it may be BCPP had amended the format as they report to a number Pension Funds.  The Head of Pensions (LGPS) noted that he had spoken to the Finance Team at BCPP in terms of fully aligning with all items and would feed into any queries from External Audit.




a)        That the External Auditor’s report following the audit of the Statement of Accounts for the year ended 31 March 2022, including the summary of misstatements detailed in section 6 of the report, be noted;

b)        That the content of the Management Representation letter (Appendix A), Auditors report on the Council’s Statement of Accounts (Appendix B) and the Consistency report to be included in the Pension Fund Annual report (Appendix C), be noted.


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