HBC Covering Report Q2 2025-26 Progress Report

Committee report · Audit Committee · Thu 11 Dec 2025 · Hastings Borough Council · agenda item 5

What it recommends

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

“Note the report and consider any further action required in response to the issues raised.”

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.

Officers recommend that the Committee note the report and consider any further action needed in response to the issues raised. p5

The report covers four audit reports; two of these, Accounts Payable and Declarations of Interest and Gifts & Hospitality, received minimal assurance opinions, indicating an urgent need for action to improve the control environment. p9

The other two audit reports received reasonable assurance opinions. p9

Five of nine high priority actions due in Quarter 2 have not been implemented. p10

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 3 passages this is based on

p5The Committee is recommended to: 1. Note the report and consider any further action required in response to the issues raised.
p92. The report includes a summary of four audit reports. Two of these are especially significant for the Council, Accounts Payable and the audit of Declarations of Interest and Gifts & Hospitality, which received minimal assurance opinions, indicating an urgent need for action to improve the control environment. The other two reports, one of which is a follow-up to a previous partial assurance opinion, have received reasonable assurance opinions.
p103. Five of the nine high priority actions due in Q2 have not been implemented.

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
Covering Report for External Audit Annual Findings Report 2024-25 · 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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