Decision - Internal Audit and Counter Fraud Quarter 3 Progress Report 2023-24

Brighton and Hove Audit & Standards Committee Decided 16 Apr 2024 approved GET /api/coverage

Decision maker

Audit & Standards Committee

Report author

Carolyn Sheehan

Published

4 Jun 2024

Reference

7200

As published

the council's own words, unedited

The purpose of this report is to provide members with an update on all internal audit and counter fraud activity completed during quarter 3 (October to December 2023), including a summary of key audit findings. The report also includes an update on the performance of the internal audit and counter fraud service during this period.

Parsed from the document

gpt-5.6-luna-2026-07-09 · 8356/1633 tokens · 13034ms · 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 provides an update on internal audit work, counter-fraud activity, action tracking and performance during quarter 3 of 2023/24. It identifies areas requiring improvement, including Council Tax, payroll, business continuity and housing rents, and records planned follow-up audits and changes to the audit plan.

Recommendation

To note the quarter 3 progress report, including completed audits, counter-fraud activity, action tracking, amendments to the audit plan and internal audit performance.

Financial impact

The Council’s 2023/24 total budget is £891.1 million, including £170.3 million from Council Tax. The Council received £6,357,000 in 2022/23 transport capital grant funding and was allocated £1,766,076 from the UK Shared Prosperity Fund; £180,000 of TBM underspend funding was authorised for Council Tax backlog resources.

Ward affected

city-wide

Decision maker

Audit and Standards Committee

Stakeholders named

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Brighton & Hove City Councilchildren in complex care placementsAdult Services service usersschools, pupils and parentsCouncil Tax customersCouncil employeeshousing tenantslocal community organisationssmall businesses

Next steps

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Implement agreed management action plans arising from the audits.
Complete the Council Tax follow-up audit in quarter 4 of 2023/24.
Undertake scheduled follow-up audits in 2024/25 for business continuity, CareLink, payroll and housing rents.
Continue monitoring overdue and extended high-priority actions and report unmet revised deadlines to the next Audit & Standards Committee.
Add General Ledger, Shared Prosperity Fund and Council Tax Follow Up audits to the audit plan.
Defer the Procurement Contract Standing Orders audit until the following year and reconsider Revenue Budget Management as part of future audit planning.

Precedents

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