The General Purposes Committee was scheduled to discuss a range of topics, including the adoption of new terms of reference for the committee, progress reports from internal and external auditors, and the council's counter fraud strategy. The committee was also expected to review procurement practices and data protection measures.

CIPFA Recommended Terms of Reference for Audit Committees

The committee was scheduled to consider a report from Terry Osborne, Director of Law and Governance, regarding guidance from the Chartered Institute of Public Finance and Accountancy (CIPFA) on the role and terms of reference for audit committees in local government.

The report recommended that the committee:

• Consider changing the name of the General Purposes Committee to Audit Committee.
• Consider changing the terms of reference of the committee to align with those recommended by CIPFA, as detailed in the appendix.
• Refer any proposed changes to the Full Council for approval.

The report noted that the current terms of reference covered a broad range of audit and assurance functions, as well as other functions that CIPFA recommends should fall outside the remit of audit committees. The proposed new terms of reference aimed to narrow the committee's focus to finance and risk management, allowing for more in-depth reviews of key areas. Electoral matters and procurement were scheduled to be retained within the terms of reference, as they were considered non-executive functions and relevant to value for money, respectively.

The report also included a table outlining the functions that would no longer be included in the committee's terms of reference, with suggested destinations for these functions:

Annual Report on Contract Procedure Rules, Waivers and Procurement Services Update for 2024/25

The committee was scheduled to discuss a report from Michael Sprosson, Head of Procurement Services, and Claire Reilly, Head of Procurement Policy & Contract Development, providing an update on contract procedure rules, waivers, and procurement services for 2024/25. This report was intended to address concerns raised by the committee in July 2025 regarding the council's use of waivers and procurement governance.

The report stated that while waiver volumes had increased, this was primarily due to improved tracking, greater transparency, and a more proactive approach to regularising procurement activity. It benchmarked Enfield's waiver practices against comparator boroughs, provided an analysis of waivers approved in 2024/25, and highlighted frequent suppliers.

The report recommended noting the contents and improvement actions to ensure tighter controls, stronger oversight, and improved value for money, including:

• Adoption of a statutory waiver framework aligned to the Procurement Act 2023².
• Reclassification of contract GAPs³ as non-compliance rather than waivers, to improve transparency.
• Enhanced training and guidance for service departments.
• Continued development of digital support tools.
• Strengthened monitoring and reporting through quarterly departmental dashboards and targeted audits.
• Implementation of revised procurement thresholds, including a pilot to lower the 3-quote threshold to £5,000.
• Ongoing engagement with departments to support forward planning and reduce retrospective approvals.
• Continued oversight by the Procurement Assurance Group to ensure transparency and legal compliance.

The report also included analysis of waivers approved during 2024/25. Of the £38 million total waiver value, £36 million related to contracts for Enforcement Agencies (£19 million) and Children's Residential Care Home Service (£17 million).

The report identified three suppliers with more than one contract awarded via a waiver:

• Working Well Trust: Two waivers for individual placement support for people with mental ill health, approved due to a limited supplier market and short notice in funding announcements.
• Ignite Logistics: Two direct awards for different provisions, one for continuation of service while a new contract was being procured, and another for a three-month extension to complete work.
• CBM Drainage & CBM Electrical: Two waivers for the same supplier with different subsidiaries, both contracts identified as part of the GAPs programme.

Counter Fraud Strategy and Counter Fraud Response Plan 2025-2028

The committee was scheduled to consider a report from Marion Cameron, Head of Internal Audit, presenting the Counter Fraud Strategy and Response Plan for 2025-2028. The strategy outlines three key strategic aims:

• Promote the council's counter fraud culture.
• Pursue fraud detection and sanction capabilities.
• Progress the use of technology.

The report also included a self-assessment against CIPFA's Code of Practice on Managing the Risk of Fraud & Corruption (2014), with identified actions incorporated into the response plan. The Counter Fraud, Bribery and Corruption Statement, which reaffirms the council's zero-tolerance stance on fraud, was also scheduled for discussion.

Six Monthly Internal Audit and Counter Fraud Progress Report

The committee was scheduled to receive a progress report on internal audit and counter fraud activity up to 30 September 2025, also from Marion Cameron, Head of Internal Audit. The report included:

• Progress against the 2025-26 Internal Audit Plan.
• Detected and prevented fraud identified during the period.
• The continued work of the Head of Internal Audit to target limited audit resources at the highest priority Corporate and Schools' services.

The report noted that progress had been impacted by staffing difficulties, including the unsuccessful recruitment of a Senior Internal Auditor and the departure of another team member. As of 30 September 2025, 20 actions from high and medium risk findings identified from corporate audits remained open, with 9 actions overdue.

The Counter Fraud team reported detected and prevented savings of £1.2 million, including notional housing savings of £594,000 through the recovery of nine properties used improperly as council accommodation.

Draft 2025-26 (Q3 & Q4) Internal Audit Plan

The committee was scheduled to discuss the draft internal audit plan for the third and fourth quarters of 2025-26, with a total of 16 audits proposed. The plan was formulated using a risk-based approach, considering the Corporate Risk Register, consultations with Executive Directors and Departmental Management Teams, and discussions with other London heads of internal audit.

Data Protection Annual Report 2024/25

The committee was scheduled to review the Data Protection Annual Report 2024-2025, presented by Andrea Kilby, Head of Legal Practice and Compliance. The report provided an update on:

• The role of the Data Protection Officer (DPO).
• The work undertaken by the DPO for the council and schools in 2024-25.
• The council's Data Protection Update and Work Plan for 2025-26.
• Schools' Data Protection Update and Work Plan for 2025-26.

The report noted that the DPO investigated 145 personal data breaches between April 2024 and March 2025, an increase of 39 breaches compared to the previous year. The majority of breaches (61%) occurred due to the unauthorised disclosure of data, with disclosure in error via email being the top cause. The report also highlighted a reduction in the number of lost/stolen devices, with 31 incidents compared to 59 in 2023-24.