Decision - External Audit Plan 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

7633

As published

the council's own words, unedited

Grant Thornton's audit plan which sets out an overview of the planning scope and timing of the council's statutory external audit for the financial year ending 31 March 2026

RESOLVED – That the Audit, Standards, and General Purposes Committee agrees to 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 2026.

Parsed from the document

gpt-5.6-luna-2026-07-09 · 1638/939 tokens · 7337ms · 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 Committee considered Grant Thornton UK LLP’s plan for the statutory external audit of Brighton & Hove City Council’s accounts for the year ending 31 March 2026. The plan covers the audit scope, significant risks, materiality levels and proposed audit fees, and the Committee was asked to note it and raise any additional matters.

Outcome

approved

Recommendation

That Committee agrees to 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 2026.

Financial impact

The proposed audit fee for 2025/26 is £462,710, subject to review and moderation by Public Sector Audit Appointments Ltd; this is a 2.8% increase from 2024/25.

Ward affected

city-wide

Decision maker

Audit, Standards & General Purposes Committee

Date in document

23 Jun 2026

Stakeholders named

parsed

Brighton & Hove City CouncilGrant Thornton UK LLPPublic Sector Audit Appointments LtdLocal Government Association

Next steps

parsed

Note the BHCC External Audit Plan 2025-26.
The Committee may notify Grant Thornton UK LLP of any additional matters that could affect the planned audit work.
Grant Thornton UK LLP will undertake the external audit 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.