Decision - Internal Audit Annual Report and Opinion 2024-25

The purpose of this report is to give an opinion on the adequacy of Brighton and Hove City Council's control environment for 2024-25. The report covers the audit work completed in the year from 1 April 2023 to 31 March 2024 in accordance with the Internal Audit Strategy 2023/24.

RESOLVED – That the Audit, Standards, and General Purposes Committee: 1) Note the work undertaken and the performance of Internal Audit in 2024/25 and the resultant annual opinion of the Chief Internal Auditor. 2) Determined whether there are any matters that the Committee wishes to consider for the inclusion in the Council's Annual Governance Statement. 3) Agrees that the Council's arrangements for internal audit proved effective during 2024/25.

The report provides the Chief Internal Auditor’s opinion on Brighton & Hove City Council’s governance, risk management and internal control environment for 2024/25. It gives partial assurance and recommends that the Committee note the audit work, consider matters for the Annual Governance Statement and agree that the Council’s internal audit arrangements were effective.