Decision - Internal Audit and Counter Fraud Quarter 2 Progress Report 2025/26

Brighton and Hove Audit, Standards & General Purposes Committee Decided 25 Nov 2025 for determination GET /api/coverage

Decision maker

Audit, Standards & General Purposes Committee

Report author

Carolyn Sheehan

Published

26 Nov 2025

Reference

7535

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 2 of 2025/26.

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 · 6408/1492 tokens · 14646ms · parsed 8 Sep 2026 11:41

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, counter-fraud investigations, action tracking, audit-plan changes and service performance during quarter 2 of 2025/26. Several audits received reasonable assurance, while Debtors and Off Payroll Payments received partial assurance and will be reviewed again in 2026/27.

Recommendation

To receive and consider the Internal Audit and Counter Fraud Quarter 2 Progress Report 2025/26.

Financial impact

Home care provision is approximately £19.7 million per annum. The Council received £412,289 in Childcare Expansion Capital Grant funding, £6.7 million in Local Transport Capital Block Funding Grant for 2024/25 and £172,990 in Bus Subsidy Grant funding for 2024-25.

Ward affected

city-wide

Decision maker

Audit, Standards and General Purposes Committee

Stakeholders named

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Adult Social Care clientshome care providersCouncil officers and managersschools and governing bodiestenantslocal residentslocal bus service userschildren and families using early years and wraparound childcare

Next steps

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Management will implement the agreed action plans for the audits.
High-priority actions with missed revised deadlines will be reported to the next meeting of the Audit, Standards and General Purposes Committee.
The Debtors audit will be repeated in 2026/27.
The Off Payroll Payments audit will be reviewed again in 2026/27.
The Local Government Reorganisation & Devolution audit and the Prepayment Cards – (Huggg) follow-up review are deferred to 2026/27.
The Home Purchase Scheme follow-up and Cyber Security in Schools themed review will be added to the audit plan.

Precedents

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