Report to:

Pension Committee


Date of meeting:

22 February 2024


Chief Internal Auditor



Internal Audit Strategy for Pensions and Annual Plan 2024/25.




This seeks the Committee’s approval of the Internal Audit Strategy and Annual Plan for Pensions 2024/25.


The Committee is recommended to approve the 2024/25 Internal Audit Strategy for Pensions and Annual Plan (Appendix 1).

1. Background

1.1       The Council’s Internal Audit Strategy for Pensions 2024/25 sets out the approach Internal Audit takes when planning its assurance activity over the effectiveness of controls within the East Sussex Pension Fund (ESPF).  It sets out the risks inherent in administering a large and complex scheme so that audit resources may be focussed on areas where these risks are highest. 

1.2       The proposed number of audit days in the Strategy remains at 75.

1.3       Input has been sought from officers responsible for running the Scheme and from the Chairs of both the Pension Board and the Pension Committee and their contributions have been fed into the draft Strategy.

2. Conclusions and Reasons for Recommendation

2.1       The Pension Committee is:

·         requested to approve the Internal Audit Strategy for Pensions and Annual Plan 2024/25.



Orbis Chief Internal Auditor

Contact Officer:          Nigel Chilcott, Audit Manager

Tel No.:                       07557 541803

Contact Officer:          Danny Simpson, Principal Auditor     

Tel No.:                       07701 394826