Covering Report for External Audit Annual Findings Report 2024-25

Committee report · Audit Committee · Thu 11 Dec 2025 · Hastings Borough Council · agenda item 4

What it recommends

In the report's own words. A recommendation is a proposal: the meeting can agree, change or reject it.

“That the Audit Committee notes the contents of the report.”
“That the Audit Committee thanks the External Auditors for their work.”

What the meeting decided

The minutes record: Noted. “RESOLVED: Note the report and consider any further action required in response to the issues raised. Reasons: i ) To support the Committee’s responsibilities for assessing the effectiveness of the internal control environment and the effectiveness of the Internal Audit service. ii) To comply with the requirements set out in the Global Internal Audit Standards.” minutes ↗

In plain English

Each sentence was checked against the passage it cites; how the checking works.

Recommended · This went to the meeting on Thu 11 Dec 2025. What was decided is in that meeting's minutes.

This is a covering report to the Audit Committee on the External Auditors' (Grant Thornton) Value for Money (VFM) findings for the year ended 31 March 2025. p3 p4

Under the Local Audit and Accountability Act 2014, the External Auditors are required to be satisfied whether the Council has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources. p8

The External Auditors made 11 recommendations, made up of 3 key recommendations and 6 improvement recommendations, covering financial sustainability, governance, and economy, efficiency and effectiveness. p16 p9

Audit work on the Statement of Accounts 2024-25 was still in progress, partly because of delays linked to a decision on Hastings Housing Company (HHC Ltd), the Council's wholly owned subsidiary. p14

1 further sentence of this summary was held back by verification and is not shown. We only publish claims that survived checking against the cited passages.

Show the 6 passages this is based on

p3Purpose of Report The purpose of this report is to update members on the outcome of the Councils External Auditors (Grant Thornton) VFM (Value for Money Report) for the year ended
p431 March 2025 Recommendation(s) 1. That the Audit Committee notes the contents of the report
p82. Under the Local Audit and Accountability Act 2014, the External Auditors are required to be satisfied whether the Council have made proper arrangements for securing economy, efficiency and effectiveness in its use of resources.
p93. The National Audit Office (NAO) Code of Audit Practice ('the Code'), requires Auditors to assess arrangements under three specific areas:
p145. The Audit work on the Statement of Accounts 2024-25 is still in progress, in part due to delays with the decision on HHC Ltd (the Councils wholly owned Subsidiary) which has now been made at Cabinet on 1st December 2025.
p16Report Template v29.0 Recommendations 7. There are a total of 11 recommendations made by the External Auditors and these are detailed in Appenidx 1, with 3 Key recommendations (KR) and 6 Improvement recommendations (IR) being made. Contained within the report there is an opportunity for management responses to each of those recommendations which have been included.

Places and organisations it names

Hastings Borough Council

Other papers for this meeting

Audit Committee agenda · Committee agenda
Appendix 1 - Strategic Risk Report Nov 2025 · Committee report
HBC Covering Report Q2 2025-26 Progress Report · Committee report
HBC Quarter 2 2025-26 Progress Report Appendix A · Committee report
HBCReportMidyearTreasuryreport Audit · Committee report
Hastings BC Auditors Annual Report 2024-25 - Final (add as supplementary) · Committee report
Hastings BC Auditors Annual Report 2024-25 v1.1 · Committee report
Minutes Public Pack, 09/10/2025 Audit Committee · Committee report
Audit Committee minutes · Committee minutes
Strategic Risk Report Nov 25 - Final · Committee report

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