Decision - Internal Audit and Counter Fraud Quarter 3 Progress Report 2024-25

Brighton and Hove Audit, Standards & General Purposes Committee Decided 22 Apr 2025 for determination GET /api/coverage

Decision maker

Audit, Standards & General Purposes Committee

Report author

Carolyn Sheehan

Published

23 Apr 2025

Reference

7432

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 (2024-25), including a summary of all key audit findings. The report also includes an update on the performance of the Internal Audit service during the period.

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

Parsed from the document

gpt-5.6-luna-2026-07-09 · 9645/1893 tokens · 17682ms · parsed 9 Sep 2026 15:32

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 investigations, outstanding management actions, audit-plan changes and service performance during quarter three of 2024/25. Most audits received reasonable or substantial assurance, but partial assurance was given for areas including Huggg prepayment vouchers and housing planned and major works, with follow-up actions agreed.

Recommendation

To note the Internal Audit and Counter Fraud Quarter 3 Progress Report 2024/25, including completed audits, counter-fraud activity, action tracking, amendments to the audit plan and performance information.

Financial impact

The report references a 2024/25 capital budget of £211.5 million, a balanced budget of £924.2 million with proposed savings of £23.7 million, approximately £30.0 million of housing planned and major works budgets, and £7.3 million of Local Transport Capital Block funding.

Ward affected

city-wide

Decision maker

Audit, Standards & General Purposes Committee

Stakeholders named

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Brighton & Hove City CouncilCouncil housing tenants and leaseholdersCouncil employees and managersHuggg voucher recipientsResidentsSchoolsLocal authoritiesSuppliers and creditors

Next steps

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Management will implement the agreed action plans arising from individual audits.
A follow-up review of Huggg will be completed during 2025/26.
A follow-up review of Housing Planned and Major Works will be completed in 2025/26.
A follow-up review of Housing Rents is in progress.
Overdue high-priority actions and any missed revised deadlines will be reported to the next meeting of the Audit, Standards and General Purposes Committee.
The additional audits added to the plan will proceed, while deferred audits will be considered for future audit plans.

Precedents

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