Issue - meetings

76.1     The Board considered three internal audit reports contained in appendices 1-3 of the report and the Internal Audit Strategy for Pensions and Annual Plan 2022/23 (appendix 4).

76.2     Dany Simpson (DS), Principal Auditor outlined the positive outcomes of the audits and summarised the main changes to the Annual Plan which are:

·         Compliance testing will be included as part of other audits rather than being a separate audit;

·         The audit of the pension administration will be divided into two parts: cash management and administration of benefits;

·         There are two ICT audits planned for the coming year on i-Connect and cyber security (these will change in future years).

76.3     The Board RESOLVED to:

1) Note the internal audit reports; and

2) Recommend approval of the Internal Audit Strategy for Pensions and Annual Plan 2022/23 to the Pension Committee.