Decision - Internal Audit Annual Report and Opinion 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

7635

As published

the council's own words, unedited

The purpose of this report is to give an opinion on Brighton and Hove City Council's control environment for the year from the 1 April 2025 to 31 March 2026.

RESOLVED – That the Audit, Standards, and General Purposes Committee: 1) Note the work undertaken and the performance of Internal Audit in 2025/6 and the annual opinion of the Chief Internal Auditor. 2) Determine whether there are any matters that the Committee wishes to consider for the inclusion in the Council's Annual Governance Statement. 3) Agree that the Council's arrangements for internal audit proved effective during 2025/26.

Parsed from the document

gpt-5.6-luna-2026-07-09 · 6845/1466 tokens · 9978ms · 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 the Chief Internal Auditor’s opinion on Brighton & Hove City Council’s governance, risk management and internal control arrangements for 1 April 2025 to 31 March 2026. It gives partial assurance overall, highlighting weaknesses in areas including financial systems, building maintenance and repairs, and the implementation of agreed audit actions.

Recommendation

To note the Internal Audit Annual Report and the Chief Internal Auditor’s partial assurance opinion for 2025/26.

Financial impact

None stated

Ward affected

city-wide

Decision maker

Audit, Standards and General Purposes Committee

Stakeholders named

parsed

Brighton & Hove City CouncilCorporate Leadership TeamAudit, Standards and General Purposes CommitteeCouncil departments and servicesschoolsmanagement and responsible officers

Next steps

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Management should take prompt and robust action in response to internal audit findings.
Key themes and root causes will be reviewed and actions incorporated into the Transformation and Innovation Portfolio of Strategic Programmes and the Annual Governance Statement.
All partial and minimal assurance audits will be subject to follow-up audits, generally within 12 months.
An enhanced follow-up review of Council Tax and Accounts Receivable will be completed in 2026/27.
Internal Audit will continue to track implementation of high-priority agreed actions and report progress through quarterly reports.

Precedents

not built

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