Decision - External Audit Plan 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

Jane Strudwick

Published

25 Jun 2025

Reference

7448

As published

the council's own words, unedited

RESOLVED – That the Audit, Standards, and General Purposes Committee note the external audit plan document, having considered whether to notify the external auditor if there are any additional matters that it considers 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 · 20344/1819 tokens · 11971ms · parsed 9 Sep 2026 15:36

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 sets out Grant Thornton UK LLP’s planned statutory audit of Brighton and Hove City Council’s 2024/25 financial statements and its value-for-money arrangements. It identifies significant financial, governance and service-delivery risks, and proposes an audit fee of £450,108, with some additional costs still to be confirmed.

Recommendation

To note and consider the Audit Plan, including the proposed audit approach, identified risks, timetable, independence arrangements and fee estimate.

Financial impact

Proposed audit fee of £450,108 for 2024/25. Additional fees for valuation expert work, IFRS 16 implementation, large panel system asset valuations and equal pay claim work are to be confirmed.

Decision maker

Audit, Standards and General Purposes Committee

Date in document

22 Apr 2025

Stakeholders named

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Brighton and Hove City CouncilAudit, Standards and General Purposes CommitteeGrant Thornton UK LLPCouncil managementCouncil finance teamlocal residents and service usersemployees bringing equal pay claimssocial housing tenants

Next steps

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Grant Thornton UK LLP will complete final audit fieldwork from June to September 2025.
The Audit, Standards and General Purposes Committee will receive audit findings and progress updates.
The audit is targeted for completion by 30 September 2025, with the auditor’s report expected to be signed by December 2025.
Grant Thornton UK LLP will continue value-for-money risk assessment work and report any significant weaknesses or recommendations.
The recommendation concerning the Kingsway to the Sea Capital Project will be revisited during audit fieldwork.

Precedents

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