Issue - meetings

Purpose: to consider the audit plan setting out how Ernst & Young intends to carry out its responsibilities as auditor (report attached).

The committee considered the audit plan supplied by Ernst & Young LLP.

Mr Mick West and Mr Adam Swain of Ernst & Young explained the plan and the reduction in certification work as a result of changes in legislation and responsibility for expenditure. They explained how the auditors used written and electronic records to assure themselves that there was neither fraud nor mis-statement in the accounts, and checked that the internal audit function was robust and not under pressure to curtail its activities.  

The committee noted the audit plan and the explanations from the auditors.