Purpose

The external auditor is required to report, to
the Audit, Risk and Governance Committee, their audit findings
prior to concluding their work and they attended the meeting in
January to present their report. The auditor also presents their
findings to the Pension Fund Committee and the report at Appendix A
covers the overall findings of the external auditor in relation to
the audit of the annual accounts of Lancashire County Pension Fund
for the year ended 31 March 2024.