The External Auditor will submit Document “AC” which reports on the Audit Strategy Memorandum for the West Yorkshire Pension Fund for the year ended 31 March 2020. The document:

·         describes the approach to the audit of the Pension Fund’s financial statements;

·         includes the assessment of the significant risks of material misstatement in the financial statements; and

·         outlines the proposed testing strategy to address the identified risks.

Recommended-

That the Committee considers and approves the Audit Strategy Memorandum for the West Yorkshire Pension Fund for 2019/20 (Document “AC”).

                                                (Sharon Liddle – 0191 3836300)

Resolved-

That the Committee considered and approved the Audit Strategy Memorandum for the West Yorkshire Pension Fund for 2019/20 (Document “AC”).

Action:           External Audit

                                                (Sharon Liddle – 0191 3836300)

The External Auditor  submitted Document “AC” which reported on the Audit Strategy Memorandum for the West Yorkshire Pension Fund for the year ended 31 March 2020. The document:

·         described the approach to the audit of the Pension Fund’s financial statements;

·         included the assessment of the significant risks of material misstatement in the financial statements; and

·         outlined the proposed testing strategy to address the identified risks.

Resolved-

That the Committee considered and approved the Audit Strategy Memorandum for the West Yorkshire Pension Fund for 2019/20 (Document “AC”).

Action:           External Audit