Decision - Internal Audit Progress Report

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Decision details

Internal Audit Progress Report

Decision Maker: Audit & Standards Committee

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: No


Report details progress against this plan, reports issued and the implementation of recommendations previously made. Also includes Corporate Fraud Team outcomes.


47.1         The Committee considered a report of the Executive Director of Finance & Resources in relation to the Internal Audit Progress Report 2013/14. The report sought to inform the Committee of the progress made against the Internal Audit Plan 2013/14 – including the outcomes of specific audit reviews completed and the tracking of the implementation of recommendations. The report also included information on the work undertaken by the Corporate Fraud Team.


47.2         It was clarified for Councillor Hamilton that ‘year to date’ related to period from the last report at the previous Committee to the production of the current report.


47.3         Prompted by Councillor Sykes the Committee discussed changes to the audit plan during each financial year, and it was explained that this was expected as consultation was continuous with services across the organisation. It was important Officers make informed decisions about which audits they would leave out, and it was felt declaring them as ‘removed’ was more transparent than using the term ‘delayed’. In relation to slippage for the rest of the year it was explained, in response to Dr Horne, that there were ongoing staffing issues in the team; however, a temporary appointment and appointment to a lower graded post should ease this.


47.4         Councillor Deane asked about the recovery of overpayments, and it was explained that the recovery rates were often quite low and repayments were restricted by legislation to instalments. Councillor Summers had specific questions in relation to non-fraudulent overpayments and it was agreed that this information could be provided outside of the meeting.


47.5         RESOLVED – That the Committee note the progress made in delivering the Annual Internal Audit Plan 2013/14.

Report author: Mark Dallen

Publication date: 13/02/2014

Date of decision: 19/11/2013

Decided at meeting: 19/11/2013 - Audit & Standards Committee

Accompanying Documents:


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