Decision - Internal Audit and Counter Fraud Quarter 4 Progress Report 2025/26

Brighton and Hove Audit, Standards & General Purposes Committee Decided 23 Jun 2026 for determination GET /api/coverage

Decision maker

Audit, Standards & General Purposes Committee

Report author

Carolyn Sheehan

Published

24 Jun 2026

Reference

7640

As published

the council's own words, unedited

This report provides Members with an update on all internal audit and counter fraud activity completed during quarter 4 (2025/26), including a summary of all key audit findings.

RESOLVED – That the Audit, Standards, and General Purposes Committee note the report and consider the findings from Internal Audit activities in accordance with the Committee's terms of reference.

Parsed from the document

gpt-5.6-luna-2026-07-09 · 8285/1524 tokens · 14558ms · parsed 8 Sep 2026 11:34

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 and outstanding management actions during Quarter 4 of 2025/26. Most audits received reasonable or partial assurance, while planned and reactive maintenance received minimal assurance and several high-priority actions remained overdue.

Recommendation

To note the Internal Audit and Counter Fraud Quarter 4 Progress Report 2025/26 and the progress of agreed management actions.

Financial impact

The Brighton Marina to River Adur FCERM Scheme is valued at £41.5 million, including £12.1 million from the Environment Agency subsequently increased by £2 million for accelerated works. Phase 2 works are anticipated to cost £19 million, and counter fraud work is estimated to have saved £1,075,236 during the year to date.

Ward affected

city-wide

Decision maker

Audit, Standards and General Purposes Committee

Stakeholders named

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Brighton & Hove City CouncilAdur District CouncilShoreham Port AuthorityEnvironment AgencyEast Sussex Pension FundCouncil employees and school staffAdults and children receiving direct paymentsCouncil tenants and households affected by council tax or housing fraudSchoolsContractors and suppliers

Next steps

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Management will implement agreed action plans arising from the audits.
A formal follow-up review of Council Tax will be undertaken as part of the 2026/27 internal audit plan.
A formal follow-up review of Planned and Reactive Maintenance will be undertaken as part of the 2026/27 internal audit plan.
A second follow-up audit will review compliance with the contract management framework in Facilities and Building Services.
Overdue and extended high-priority actions will be monitored and reported to the next meeting of the Audit, Standards and General Purposes Committee where revised deadlines are not met.

Precedents

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