Issue details

Internal Audit Progress Report - December 2017

To provide an overview of internal audit activity against assurance work completed in accordance with the approved audit plan and to provide an overview of outstanding management actions.

Decision type: Non-key

Decision status: For Determination

Anticipated restriction: Fully exempt  - View reasons

Explanation of anticipated restriction:
This report is not for publication as it contains exempt information within Paragraph 3 of Part 1 of Schedule 12A to the Local Government Act 1972, being information relating to the financial or business affairs of any particular person (including the authority holding the information). Further, it is considered that, in all the circumstances, the public interest in maintaining this exemption outweighs the public interest in disclosing this information. While there may be a public interest in disclosing this information, namely that it would provide detailed information about the investment held by the Hampshire Pension Fund, it is felt that on balance, this is outweighed by other factors in favour of maintaining the exemption, namely that the details of the investment decisions taken by the Fund’s property managers and the current valuations of the Fund’s properties are commercially sensitive.

Agenda items