Agenda item

The Committee received a report of the Chair of the Audit Committee that provided the proposed response to the External Auditor’s International Standards for Auditing request to support and inform their continuous planning prior to the final stage of Durham County Council’s (including Pension Fund) 2023/24 Accounts. The report responded to specific questions, under International Standards for Auditing (ISA), in respect of preventing fraud in the annual accounts (ISA240), compliance with laws and regulations (ISA250), litigation and claims (ISA501) and going concern (ISA570) (for copy see file of Minutes).

Resolved:

i)               That the External Auditor’s request for evidence as attached at Appendix 2 and agree the proposed response, as set out at Appendix 3 be considered.

ii)             That the Chair of the Audit Committee be authorised to formally respond on behalf of the Committee.