Decision - Informing the Audit Risk Assessment 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

Jane Strudwick

Published

24 Jun 2026

Reference

7634

As published

the council's own words, unedited

Informing the audit risk assessment is an external audit related review which is completed by the council's management ahead of the main audit.

RESOLVED – That the Audit, Standards, and General Purposes Committee: 1) Note the audit risk assessment document. 2) Indicate 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 2026.

Parsed from the document

gpt-5.6-luna-2026-07-09 · 1360/665 tokens · 4517ms · parsed 8 Sep 2026 11:35

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 presents the council’s external audit risk assessment document for 2025/26, covering audit queries and management responses. The Committee was asked to note the document and identify any additional matters for the external auditor that could affect the planned audit.

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 the planned audit work and context for the financial year ending 31 March 2026.

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

23 Jun 2026

Stakeholders named

parsed

Brighton & Hove City CouncilGrant ThorntonPublic Sector Audit Appointments LtdAudit, Standards & General Purposes Committee

Next steps

parsed

The Committee notes the audit risk assessment document.
The Committee identifies any additional matters to notify to Grant Thornton that may affect the planned audit work for the financial year ending 31 March 2026.

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.