37 External Audit Completion Report - ISA260
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Minutes:
The Committee gave consideration to the External Audit report on the quality of the Statement of Accounts and Annual Governance Statement 2024/25, as presented by KPMG. Members were provided with a summary of the audit findings, with the auditor highlighting areas such as, the valuation of land and buildings, the valuation of investment properties, and the valuation of pension benefits. It was confirmed that no audit misstatements were identified, and control measures had been recommended if required. The Committee heard that previously recommended control measures had been addressed.
Members were invited to comment. The committee indicated their contentment with the report and detail contained within, therefore, by unanimous assent, it was
RESOLVED that the contents of the External Audit Completion Report – ISA 260, be accepted.