Decision - Informing the External Audit risk assessment 2024/25

Brighton and Hove Audit, Standards & General Purposes Committee Decided 24 Jun 2025 for determination GET /api/coverage

Decision maker

Audit, Standards & General Purposes Committee

Report author

—

Published

25 Jun 2025

Reference

7449

As published

the council's own words, unedited

RESOLVED – That the Audit, Standards, and General Purposes Committee: 1) Note the audit risk assessment document. 2) Indicates which (if any) additional matters it considers should be notified to the external auditor on the basis that they may also impact on the planned audit work and context for the financial year ending 31 March 2025.

Parsed from the document

gpt-5.6-luna-2026-07-09 · 1383/693 tokens · 5213ms · parsed 9 Sep 2026 15:39

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 presented the council’s completed audit risk assessment document for 2024/25, covering management responses to external audit queries. The committee was asked to note the document and identify any additional matters that should be notified to the external auditor.

Recommendation

That the Committee notes the audit risk assessment document and indicates any additional matters that should be notified to the external auditor because they may impact planned audit work and the context for the financial year ending 31 March 2025.

Financial impact

There are no financial implications arising from this report.

Ward affected

city-wide

Decision maker

Audit, Standards & General Purposes Committee

Date in document

24 Jun 2025

Stakeholders named

parsed

Brighton & Hove City CouncilGrant ThorntonPublic Sector Audit Appointments Ltd

Next steps

parsed

The committee should consider the audit risk assessment document.
The committee should identify any additional matters to notify to Grant Thornton that may impact planned audit work for the financial year ending 31 March 2025.

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.