Decision - Internal Audit Annual Report and Opinion 2023-24

Brighton and Hove Audit, Standards & General Purposes Committee Decided 25 Jun 2024 for determination GET /api/coverage

Decision maker

Audit, Standards & General Purposes Committee

Report author

Carolyn Sheehan

Published

26 Jun 2024

Reference

7234

As published

the council's own words, unedited

The purpose of this report is to give an opinion on Brighton and Hove City Council's control environment for the year from the 1 April 2023 to 31 March 2024. The report also provides members with an update on all internal audit and counter fraud activity completed during quarter 4 (2023/24) including a summary of all key audit findings

RESOLVED – That the Audit, Standards, and General Purposes Committee: 1) N ote the work undertaken and the performance of Internal Audit in 2023/24 and the resultant annual opinion of the Chief Internal Auditor. 2) Note any significant control issues that should be included in the Council's Annual Governance Statement. 3) Consider whether the Council's arrangements for internal audit have proved effective during 2023/24.

Parsed from the document

gpt-5.6-luna-2026-07-09 · 7986/1226 tokens · 12439ms · parsed 9 Sep 2026 15:31

Everything below was read out of a PDF by a model It is useful and it is not authoritative. The document it came from is linked in the rail, and where the two disagree the document is right.

The report summarises internal audit, counter-fraud and investigation work completed during quarter 4 of 2023/24. Most audits received reasonable or substantial assurance, all high-priority actions due were confirmed as implemented, and some audits were added, deferred or removed from the audit plan.

Recommendation

To note the Internal Audit and Counter Fraud Quarter 4 Progress Report 2023/24.

Financial impact

No overall financial impact stated; the report records £43.5 million of budgeted parking income for 2023/24 and £570,918 in housing tenancy fraud recoveries or prevented losses.

Ward affected

city-wide

Decision maker

Audit & Standards Committee

Stakeholders named

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Brighton & Hove City CouncilCouncil servicesCouncil employeesUnaccompanied asylum-seeking childrenResidents and visitors using parking servicesSocial housing applicants and tenantsSchoolsManagement

Next steps

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Implement agreed formal action plans for audit findings.
Report any high-priority actions whose revised deadlines are not met to the next meeting of the Audit & Standards Committee.
Include a full audit of revised commissioning arrangements for complex care placements for Health, SEN and Disabilities in the 2024/25 Internal Audit plan.
Review contract management compliance in directorates during 2024/25.
Consider deferred audits for inclusion in future audit plans through the annual risk assessment process.

Precedents

not built

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