Decision - External Audit: Audit Plan and Informing the Audit Risk Assessment 2021/22

Brighton and Hove Decided 19 Apr 2022 approved GET /api/coverage

Decision maker

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Report author

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Published

21 Apr 2022

Reference

6584

As published

the council's own words, unedited

1) That the Audit & Standards Committee considers the documents and notifies the external auditors 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 2022. 2) That Committee notes both the External Audit Plan and responses to Informing the Audit Risk Assessment for 2021/22.

Parsed from the document

gpt-5.6-luna-2026-07-09 · 13382/2246 tokens · 13012ms · parsed 9 Sep 2026 11:52

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.

This report supports two-way communication between Brighton and Hove City Council’s external auditors and the Audit Committee as part of the 2021/22 audit risk assessment. It records management’s responses on fraud, laws and regulations, related parties, going concern and accounting estimates, with no significant unresolved issues identified.

Recommendation

The Audit Committee was asked to consider whether management’s responses were consistent with its understanding and whether any further comments were required.

Financial impact

The report refers to a 2021/22 forecast underspend of £1 million, a £4 million loan facility to the Royal Pavilion and Museums Trust, a £61 million transfer relating to the Coast to Capital Local Enterprise Partnership, and other financial matters; no new financial commitment is recommended.

Ward affected

city-wide

Decision maker

Audit Committee

Stakeholders named

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Brighton and Hove City CouncilAudit CommitteeAudit & Standards CommitteeCouncil managementExternal auditorsResidents and council taxpayersEmployees and pensioners

Next steps

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The Audit Committee should review management’s responses and provide any further comments.
The council will complete its annual closure of accounts and review accounting estimates, provisions and related-party disclosures.
The Audit & Standards Committee will review relevant audit, counter-fraud and accounting-estimate assurance reports.

Precedents

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