HBC Quarter 3 2025-26 Progress Report Appendix A

Committee report · Audit Committee · Thu 5 Mar 2026 · Hastings Borough Council · agenda item 4

In plain English

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A follow-up audit of corporate credit cards received a Reasonable Assurance opinion, though an action to provide VAT training for Finance Officers had not yet been implemented. p10 p13

A Cash and Bank audit received a Partial Assurance opinion, with testing identifying an officer who had left the Council still having access to its main bank account, and bank reconciliations several months overdue. p36 p38 p40

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p101.5 The follow-up audit sought to provide assurance that actions from the original audit had been implemented. We were able to provide an opinion of Reasonable Assurance for the following reasons:
p131.8 We found that an action relating to the provision of VAT training for Finance Officers has not yet been implemented. An action was agreed to provide Finance Officers with targeted training to support them in this technically complex area.
p361.26 We were able to provide Partial Assurance over the controls operating in the Cash and Bank process, based on the following:
p381.28 There is no policy and procedure for those directly involved with the bank reconciliation, suspense account, reconciliation of income streams and the change of bank signatory processes, responsibility for these activities has not been clearly defined. As a result, testing identified an Officer who had left the Council still had access to the Council’s main bank account with the process to remove the Officer incomplete. Failure to promptly remove access for former employees increases the risk of unauthorised access to Council funds and potential financial misuse or fraud.
p401.30 We found that bank reconciliations are several months overdue, where bank reconciliations are delayed, discrepancies, unauthorised transactions, or fraudulent activities may go unnoticed, increasing the risk of financial loss.

Places and organisations it names

Hastings Borough Council

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Audit Committee agenda · Committee agenda
Appendix B HBC Audit Charter 202627 · Committee report
Appendix III - Glossary · Committee report
Draft Capital Strategy 2026-27(25-02-2026) · Committee report
HBC Appendix A Internal Audit Strategy and Annual Plan 202627 · Committee report
HBC Covering Report Annual Audit Strategy and Audit Plan 2627 · Committee report
HBC Covering Report Q3 2025-26 Progress · Committee report
HBC Internal Audit Strategy 202627 Annual Plan · Committee report
Minutes Public Pack, 23/02/2026 Audit Committee · Committee report
Audit Committee minutes · Committee minutes
Treasury Management Covering Report 2026-27 v1 · Committee report
Treasury Management Strategy 2026-27 Draft 25-02-2026 · Committee report

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