Decision - Audited Statement of Accounts 2023-24

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

Jane Strudwick

Published

24 Sep 2024

Reference

7282

As published

the council's own words, unedited

This report presents the council's audited Statement of Accounts 2023-24 for approval by the committee.

RESOLVED – That the Audit, Standards, and General Purposes Committee: 1) Notes the findings of the external auditor Grant Thornton as set out in their audit findings report. 2) Notes the results of the public inspection of the accounts. 3) Approves the Letter of Representation on behalf of the council. 4) Approves the audited Statement of Accounts for 2023/24 subject to any final amendments. 5) Delegates authority to the Chief Finance Officer for any final wording or immaterial adjustments to the accounts prior to publication

Parsed from the document

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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.

Brighton & Hove City Council's Statement of Accounts reports its financial position and income and expenditure for the year ended 31 March 2024. The council recorded a provisional £2.268 million General Fund revenue underspend, a balanced Housing Revenue Account outturn and a £1.982 million capital overspend; the accounts were authorised for issue by the Chief Finance Officer on 13 June 2024, subject to final audit and committee approval.

Recommendation

To approve the Statement of Accounts, subject to final amendments and the audit opinion after conclusion.

Financial impact

The 2023/24 budget included a £232.385 million net General Fund requirement and a £211.698 million capital investment programme. The provisional outturn was a £2.268 million General Fund revenue underspend, a balanced Housing Revenue Account and a £1.982 million capital overspend.

Ward affected

city-wide

Decision maker

Audit, Standards & General Purposes Committee

Date in document

13 Jun 2024

Stakeholders named

parsed

Brighton & Hove City CouncilAudit, Standards & General Purposes Committeelocal residents and council taxpayershousing tenants and homeless householdsschools and pupilsadult and children’s social care service usersemployees and pensionerscentral governmentexternal auditorsPFI service providers

Next steps

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The Statement of Accounts is to be considered for approval by the Audit, Standards & General Purposes Committee.
Final amendments and the audit opinion are to be completed after the audit concludes.
The 2023/24 outturn report is to be considered and approved by Cabinet in June 2024.
Future works to the eight Large Panel System blocks will be included in the HRA capital programme when costs become quantifiable and will require Cabinet approval.

Precedents

not built

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