Decision - Internal Audit and Counter Fraud Quarter 1 Progress Report 2024/25

Brighton and Hove Audit, Standards & General Purposes Committee Decided 24 Sep 2024 for determination GET /api/coverage

Decision maker

Audit, Standards & General Purposes Committee

Report author

Carolyn Sheehan

Published

24 Sep 2024

Reference

7283

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 1 (April - June) 2024-25, and will include a summary of key audit findings. The report also includes an update on the performance of the Internal Audit service during this period.

RESOLVED – That the Audit, Standards, and General Purposes Committee note the report.

Parsed from the document

gpt-5.6-luna-2026-07-09 · 9116/1740 tokens · 14239ms · parsed 9 Sep 2026 15:22

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, counter-fraud investigations, action tracking, audit-plan changes and service performance during quarter 1 of 2024/25. Most audits received Reasonable or Substantial Assurance, while areas with Partial Assurance have action plans and follow-up reviews agreed.

Recommendation

To note the Internal Audit and Counter Fraud Quarter 1 Progress Report 2024/25, including completed audit work, counter-fraud activity, action tracking, amendments to the audit plan and performance information.

Financial impact

The report cites approximately £2.5m in open Adult Social Care service agreements for 2024/25, a supported accommodation services budget in excess of £3m for 2023/24, and a £42,395 British Library capital grant. It also reports £7.3m of 2023/24 parking penalty income and a total Council budget of £891.1m.

Ward affected

city-wide

Decision maker

Audit & Standards Committee

Stakeholders named

parsed

Brighton & Hove City CouncilAdult Social Care clients and service usersCouncil taxpayersParking users and Penalty Charge Notice recipientsCouncil employees, contractors and agency workersSchools and governing bodiesSupported accommodation residents and providersHousing tenants and applicantsGrant-funded project beneficiaries

Next steps

parsed

Implement agreed management action plans for audits receiving Partial Assurance or identifying control improvements.
Complete follow-up reviews for outstanding audit actions, including corporate governance, off-payroll working, debtors and Payment Card Industry Data Security Standards.
Report any high-priority actions whose revised deadlines are not met to the next meeting of the Audit & Standards Committee.
Deliver the additional audits added to the 2024/25 audit plan.
Include a full audit of the new supported accommodation contract-management arrangements in the 2025/26 Internal Audit plan.

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.