Decision - Internal Audit and Counter Fraud Quarter 2 Progress Report 2024-25
Decision maker
Audit, Standards & General Purposes Committee
Report author
Carolyn Sheehan
Published
29 Jan 2025
Reference
7379
As published
the council's own words, uneditedThe purpose of this report is to provide Members with an update on all Internal Audit and Counter Fraud activity completed during quarter 2 (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.
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The report updates the committee on internal audit work, counter-fraud investigations, action tracking and audit performance during quarter two of 2024/25. Most audits received reasonable assurance, although Fleet Management and Direct Payments received partial assurance and require follow-up action.
Recommendation
To note the progress of Internal Audit and Counter Fraud activity, the findings and assurance opinions from completed audits, progress against agreed actions, amendments to the audit plan and service performance.
Financial impact
The report records a £1.38 million Apprenticeship Levy paid in 2023/24, a £2.69 million levy pot as at 5 April 2024, forecast Direct Payments expenditure of £10.5 million annually and a £172,990 Bus Subsidy Grant for 2023/24.
Ward affected
city-wide
Decision maker
Audit, Standards & General Purposes Committee
Stakeholders named
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Brighton & Hove City CouncilCouncil servicesschoolsapprenticeschildren and families using Early Help ServicesDirect Payments recipientstenantslocal bus service usersemployees and pension fund stakeholders
Next steps
parsed- Complete follow-up reviews of Fleet Management and Direct Payments.
- Start follow-up reviews of Payroll and Housing Rents in quarter three.
- Continue tracking overdue high-priority actions and report missed revised deadlines to the next meeting of the Audit, Standards & General Purposes Committee.
- Consider the deferred Property Maintenance Budget audit for inclusion in the 2025/26 audit plan.
- Continue the National Fraud Initiative data-matching exercise, with matches expected to be available from late January 2025.
Precedents
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