Decision - Internal Audit and Counter Fraud Quarter 3 Progress Report 2025/26

Brighton and Hove Audit, Standards & General Purposes Committee Decided 21 Apr 2026 for determination GET /api/coverage

Decision maker

Audit, Standards & General Purposes Committee

Report author

Carolyn Sheehan

Published

22 Apr 2026

Reference

7603

As published

the council's own words, unedited

This report provides Members with an update on all internal audit and counter fraud activity completed during quarter 3 of 2025/26.

RESOLVED – That the Audit, Standards, and General Purposes Committee note the report and consider the findings from Internal Audit activities in accordance with the Committee's terms of reference.

Parsed from the document

gpt-5.6-luna-2026-07-09 · 1808/554 tokens · 5070ms · parsed 8 Sep 2026 11:33

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 updates the Committee on internal audit and counter fraud work completed in quarter 3 of 2025/26. It notes that no audits received Partial or Minimal Assurance during the quarter, although some draft audits may receive those opinions, and that audit plan delivery was slightly below target.

Recommendation

That the Committee note the report and consider the findings from Internal Audit activities in accordance with the Committee’s terms of reference.

Financial impact

The Internal Audit Annual Plan 2025/26 is expected to be delivered within existing budgetary resources.

Ward affected

city-wide

Decision maker

Audit, Standards and General Purposes Committee

Date in document

21 Apr 2026

Stakeholders named

parsed

Audit, Standards and General Purposes CommitteeInternal Audit Servicecounter fraud serviceCouncil managementsenior management

Next steps

parsed

The Committee is asked to note the report and consider the Internal Audit findings.
Management will work with Internal Audit to conclude draft audits and agree appropriate actions.
Summaries of the draft audit reports will be included in the quarter 4 progress report.

Precedents

not built

"Decided elsewhere" is not built Finding the same decision in other councils needs semantic matching over decision text, which is part of the search rewrite. Until then, the council's own decisions list is the way through.