Minutes Public Pack, 02/07/2026 Audit Committee
What it recommends
- “PROGRESS UPDATE The Deputy Chief Finance Officer presented the update and reported significant progress in implementing audit recommendations. Members were advised that 42% of actions had been completed and 58% were in progress when the report was prepared, with additional actions completed subsequently. The Committee was informed that the Council had met the statutory deadline for publication of the unaudited 2025/2”
In plain English
Noted · Received for information; no decision followed.
The Audit Committee considered the 2025/26 Annual Governance Statement for publication alongside the Statement of Accounts. p13
The Committee noted the Grant Thornton External Audit Plan for 2025/26, which sets a proposed audit fee of £173,397, down from £184,656 in 2024/25. p22p16
The Committee noted progress on external audit recommendations, with 42% of actions completed and 58% in progress when the report was prepared, and heard that the 2025/26 accounts are still expected to receive a disclaimed audit opinion. p25p28
The Committee noted the Chief Internal Auditor's annual report, which gave partial assurance that the Council had an adequate and effective framework of governance, risk management and internal control for 2025/26, and noted that the Council's internal audit arrangements proved effective during the year. p32p39
The Committee's minutes record that the Chief Information Officer and Head of ICT are to attend the next meeting to address cybersecurity audit findings. p45
Show the 8 passages this is based on
- p13RESOLVED unanimously: That the Audit Committee approve the 2025/26 Annual Governance Statement for publication alongside the Statement of Accounts.
- p16The Deputy Chief Finance Officer introduced the report together with Oliver Moore of Grant Thornton who presented the External Audit Plan. The proposed audit fee for 2025/26 would be £173,397, a reduction on the 2024/25 fee of £184,656.
- p22That the Grant Thornton External Audit Plan 2025/26 for the Council be noted.
- p25The Deputy Chief Finance Officer presented the update and reported significant progress in implementing audit recommendations. Members were advised that 42% of actions had been completed and 58% were in progress when the report was prepared, with additional actions completed subsequently.
- p28The Deputy Chief Finance Officer cautioned that, notwithstanding the progress made, the 2025/26 accounts were still expected to receive a disclaimed audit opinion because external auditors could not yet place reliance on opening balances affected by historic disclaimed accounts. Oliver Moore advised that this was an issue affecting many authorities and that work was underway to develop a sector-wide approach to rebuilding assurance.
- p32Mark Winton, Chief Internal Auditor, presented the report and provided partial assurance that Hastings Borough Council had in place an adequate and effective
- p393. That the Council’s arrangements for internal audit proved effective during 2025/26.
- p45RESOLVED unanimously: That the Chief Information Officer and Head of ICT attend the next meeting of Audit Committee to address the cybersecurity audit findings.