The General Purposes Committee of Enfield Council met to discuss several key reports, including the annual reports on contract procedure rules, procurement services, internal audit, and counter fraud. The committee was also scheduled to review the audited statement of accounts and pension fund accounts for 2023/24, receive an update on the 2024/25 accounts, and consider a polling place review and modern democracy polling app. Finally, the committee was expected to review the Corporate Risk Register.

Annual Report on Contract Procedure Rules, Waivers and Procurement Services

The committee was scheduled to consider the Annual Report on Contract Procedure Rules, Waivers and Procurement Services Update for 2024/25. The report included an update on Procurement Services' activities and compliance with Contract Procedure Rules (CPRs), approved waivers, and information on the council's procurement spend, noting that total third party spend for April 2024 – March 2025 was £1.09 billion.

The report noted that a focus for 2024/25 had been preparing for new Procurement Legislation (Procurement Act 2023 and NHS Provider Selection Regime (PSR)), and that over 30 hours of training had been provided to officers across the council on the key changes and requirements.

The report also scheduled for discussion:

• The management of 'off contract spend' (Gaps), with 183 contracts having been located and placed onto the corporate contract register during 2024/2025, equating to £14.8m contractual value.
• The development of a consistent and embedded approach to Social Value, with the recent commissioning of a new procurement system expected to support more consistent capture and evaluation of Social Value outcomes in future procurement cycles.
• Spend with Small to Medium Enterprises companies, which was £43.2m equating to 12% of total spend.
• Local spend with suppliers subject to procurement, which was £49.9M, equating to 14% of total procured spend.
• 125 waivers to CPRs that were approved during 2024/25, equating to a total contract value of £38m.
• 44 exceptions/direct awards in special cases, equating to a total contract value of £17.4m.
• The Annual Procurement Plan for 2024/25, populated with projects driven by expiring contracts, live procurements to be completed during the year and new first-generation projects.

The top ten contracts by value were listed in the report, including:

• A Meridian Water strategic infrastructure works framework with Taylor Woodrow Infrastructure Limited, valued at £121m.
• A joint PFI contract with the London Borough of Barnet, LBE/LBN, with Education support (Enfield) ltd, valued at £114m.
• A managed service for temporary agency resources with Matrix SCM, valued at £96m.
• A Joyce Avenue & Snell's Park Estate main contractor procurement with Hill partnerships ltd, valued at £96m.
• A PFI street lighting contract with Enfield lighting services ltd, valued at £73m.
• A Highlands school PFI contract with Education support (Enfield) ltd, valued at £72m.
• A Meridian One Developer contract with VISTRY PARTNERSHIPS LIMITED, valued at £63m.
• A highway maintenance and civil engineering works contract with Kenson Contractors, valued at £50m.
• A tender for the provision of passenger transport related services, valued at £45m.
• A procurement corporate housing schools gas and corporate and schools electricity 2024 to 2028 contract with Kent County Council (LASER Energy Buying Group), valued at £44m.

Audited Statement of Accounts and Pension Fund Accounts

The committee was scheduled to agree the 2023/24 Statement of Accounts and Pension Fund Accounts, and to note an update on the 2024/25 Statement of Accounts. The report presented the Council's Statement of Accounts and Pension Fund Accounts 2023/24 and the Letters of Representation for the Council's Accounts and Pension Fund Accounts 2023/24. It also included the External Audit Findings Reports for 2023/24 and the Auditor's Annual Report 2023/24.

The report also provided an update on the:

• 2024/25 Draft Statement of Accounts and Pension Fund Accounts
• 2024/25 External audit, and;
• governments approach to building back assurance for Local Authorities with disclaimed opinions.

The report noted that following the approval of the Statement of Accounts and Pension Fund Accounts 2023/24, the External Auditor, Grant Thornton, was expected to issue a disclaimed audit opinion, as they were unable to complete the audit for the 2023/24 accounts by the backstop date as prior years' audited accounts had not been approved.

The Council received a letter from the Government on 24 June setting out the approach to building back assurance for Local Authorities Accounts with disclaimed opinions, and that the funding to cover the backlog costs would take the form of a non-ring-fenced grant and would be released in stages after backstop dates, subject to publication of audited accounts and payment of audit fees by relevant bodies.

The draft 2024/25 Statement of Accounts and Pension Fund Accounts were published on 30 June 2025, and were subject to change as the Council were proposing changes to the notes below:

• Property, Plant and Equipment (PPE)
• Movement in Reserves Statement
• Cash flow
• Group accounts numbers

Polling Place Review and Modern Democracy Polling App

The committee was scheduled to review and agree the Returning Officer's recommendations for the current polling places, to be designated as polling stations for the Local Elections to be held on 7 May 2026, and to seek approval to test trial the Modern Democracy App in one polling station per ward at the Local Elections in May 2026, with the aim that in future elections this app will be rolled out for use at all 131 polling stations.

The Returning Officer recommended that the current number of polling places and polling stations remain the same to administer the poll for the next scheduled election, and that the following changes be made:

• Reduce temporary buildings from 15 to 9, by using Laurel Park School (Sports Hall) to serve NSBY and AGCY, Bishop Stopford's School (Sports Hall), and Lea Academy School (Ground floor classroom).
• Replace The Royal British Legion with Church of Mary, Mother of God Hall, Winchmore Hill Library with Holy Trinity Winchmore Hill Hall, John Jackson Library with Bush Hill Park URC Hall, and Bowes Road Library with Laurel Park School (Sports Hall).

The report stated that the aim of the Modern Polling project is to introduce digital polling technology into polling stations for elections held by London Borough of Enfield, and that the primary aims of introducing technology into the polling stations are to support the implementation of new requirements under the Elections Act 2022, ensure compliance with current and future legislation, introduce automation and digitisation into polling day processes, offer control and visibility across multiple polling stations, deliver financial and efficiency savings, improve and standardise the experience for voters in the polling station, simplify the end of day routine for the election team, and remove the ever-increasing amount of paperwork and forms in polling stations.

Annual Schools Internal Audit Report

The committee was scheduled to note the contents of the Annual Schools Internal Audit Report 2024-25, which summarised the findings from schools internal audits undertaken in 2024-25. The report included a draft letter due to be sent to the Headteachers, Chairs of Governors and Charis of Finance/Resources highlighting key statistics and areas for improvement identified during the audits, and providing Headteachers and Governors with information on common audit findings that can be used to identify risk in their own schools and that can help as a prompt when completing their 2025-26 Schools Financial Value Standard returns to the Department for Education.

In 2024-25 full scope internal audits were carried out at 3 schools, each of which received a Reasonable assurance opinion.

The main themes and key exceptions identified during the 2024-25 audits were:

• Business Continuity and Disaster Recovery Plan
• Delegated Authority
• Register of Business Interests
• Minutes of Governing Body Meetings
• Governors' Financial Skills
• Policies
• Budget Monitoring
• School Development Plan
• Staffing Structure / Training
• Contracts
• Purchase Testing
• BACs
• Reconciliations
• Staff Reimbursements
• Accounting records
• Starters and leavers
• Additional hour claims
• Agency Staff
• Payroll
• Fixed Assets
• Physical and data security
• Covert Surveillance

Annual Internal Audit and Counter Fraud Report

The committee was scheduled to note the Annual Internal Audit and Counter Fraud Report 2024-25, which reported on the work undertaken by the Internal Audit and Counter Fraud teams during the period 1 April 2024 to 31 March 2025 and the key themes and outcomes arising from this work.

The report noted that in 2024-25, 25 assignments were undertaken, and audit opinions were given for 14 of these assignments, and that the opinion of the Head of Internal Audit was that the arrangements for governance, risk management and internal control provided Reasonable assurance that material risks, which could impact upon the achievement of the Council's services or objectives, were being identified and managed effectively, and that improvements were required in the areas identified in the reports to enhance the adequacy and effectiveness of the framework of governance, risk management and internal control.

The report also noted that during 2025-26, the Counter Fraud team would expand communications of actions taken against fraudsters to deter further fraud, carry out an annual assessment as to whether the level of resource invested to counter fraud and corruption is proportionate to the level of risk, implement and publicise an anti bribery policy, and report at least annually against the Counter Fraud Strategy.

The report included a summary of the Counter Fraud performance during 2024-25, including that 21 Council properties had been recovered, and that a fraudulent Right to Buy application had been thwarted after the applicant had falsified their earnings to secure a mortgage offer.

Annual Review of the Corporate Risk Register

The committee was scheduled to note the Annual Review of the Corporate Risk Register, which contained exempt information as defined in Paragraph 3 of Schedule 12A to the Local Government Act 1972. The Corporate Risk Register (CRR) is a mandatory risk register, owned by the Executive Management Team (EMT), and is reviewed formally at 6 month intervals, of January and July, by EMT and by Cabinet Members. The RMS sets out that risk registers incorporate the 16 risk categories from the Governments 'Orange Book' plus another category relating specifically to Health & Safety. Where risks are removed from the CRR they will remain visible for the next formal review, after which time they will be removed.