The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to provide the chief audit executive's opinion on the effectiveness of the Council's governance, risk management, and internal control environment. The opinion was scheduled to be based on the work performed during the year, with a Reasonable Assurance opinion anticipated, indicating that while controls are generally adequate, some areas require improvement. The report was also to include an update on the progress of the Internal Audit Team's work for 2026-27, detailing audit plan coverage, delivery, and any changes made to the plan during the year. Several audits were scheduled to receive Limited Assurance or No Assurance ratings, with specific concerns highlighted in areas such as Telecare, Adult Learning Service Vocational Learning, Barn Croft Primary School, Belmont Park School, Contract Management, Complaints, and Asylum Spend.

Audit and Governance Committee Annual Report 2025-26

The committee was scheduled to review its own Annual Report for the 2025-26 municipal year. This report was intended to provide an overview of the committee's work throughout the year, demonstrating how it had discharged its responsibilities concerning governance, risk management, financial reporting, treasury management, and audit assurance. The report was scheduled to highlight the committee's focus on financial sustainability, the recovery of local audit assurance, corporate fraud prevention, and the effectiveness of governance arrangements.

Independent Member Recruitment

The committee was scheduled to discuss the recruitment of an Independent Member to the Audit and Governance Committee. This report was to set out the current position regarding the vacancy and propose an approach to recruiting to this role, as well as potentially increasing independent representation. The report was to highlight the importance of independent members in providing external experience and objective challenge, and to ensure compliance with emerging statutory requirements for independent representation on local authority audit committees. Benchmarking against other London boroughs was to be presented, indicating that a two-member model for independent representation is common practice.

The Audit and Governance Committee of Waltham Forest Council was scheduled to consider a range of important governance and financial matters. Key discussions were scheduled to include updates on the external audit, the annual review from the Local Government and Social Care Ombudsman, and the mid-year review of treasury management. The committee was also scheduled to receive progress reports from the Corporate Anti-Fraud Team and the Annual Internal Audit Report.

External Audit Update

The Audit and Governance Committee was scheduled to receive an update on the external audit for the 2025-26 financial year. This update was expected to cover the progress towards signing the Statement of Accounts by the statutory deadline of 31 January 2027. The report was also scheduled to include commentary on the auditor's Value for Money (VfM) arrangements, focusing on financial sustainability, governance, and the economy, efficiency, and effectiveness of services. A key recommendation was scheduled to be made to agree a special meeting in early January 2027 to allow for the reporting of the Auditor's Annual Report and ISA260 reports before the accounts are signed. The report indicated that the external audit was expected to conclude by January 2027 with a Disclaimer of Opinion¹.

Annual Review from the Local Government and Social Care Ombudsman 2025/26

The committee was scheduled to review the annual report from the Local Government and Social Care Ombudsman (LGSCO) for 2025/26. This report was expected to outline the complaints and enquiries handled by the LGSCO concerning Waltham Forest Council. The report was scheduled to highlight key themes arising from complaints, identify areas where fault was found, and consider progress made in implementing Ombudsman recommendations. A notable trend was the increase in complaints received, particularly in Housing and Education and Children's Services, with Housing and SEND-related matters accounting for the majority of upheld findings. Despite an increase in complaint volumes, the Council was scheduled to report 100% compliance with Ombudsman recommendations.

2026-27 Treasury Management Mid-Year Review

A mid-year review of the Council's treasury management activities for 2026-27 was scheduled to be presented. This report was to cover an economic update for the first six months of the financial year, a review of the Treasury Management Strategy Statement (TMSS) and Annual Investment Strategy, and an update on the Council's capital expenditure. The review was scheduled to detail the Council's investments and borrowing portfolios as at 30 September 2026, noting that all treasury management activities had been undertaken in accordance with approved limits and prudential indicators. The report was also scheduled to discuss the potential for debt rescheduling and review compliance with Treasury and Prudential Limits.

Corporate Anti-Fraud Team Progress Update Report

The committee was scheduled to receive a progress update from the Corporate Anti-Fraud Team (CAFT) for the period of 1 April 2026 to 31 August 2026. The report was to highlight key achievements across CAFT's workstreams: proactive, reactive, and redress. Significant outcomes were expected to be reported in areas such as housing fraud, including the recovery of council properties and the prevention of fraudulent Right to Buy applications. The report was also scheduled to detail savings identified across all fraud types and provide performance metrics on cases opened and closed. Proactive exercises, including fraud awareness training, participation in the National Fraud Initiative and London Fraud Hub, and investigations into Blue Badge fraud, were also scheduled for discussion.

Annual Internal Audit Report and Opinion Statement 2025-26 and Internal Audit Team Progress Update Report 2026-27

The committee was scheduled to receive the Annual Internal Audit Report and Opinion Statement for 2025-26. This report was to