Enfield Council's external auditors are expected to issue a disclaimer of opinion for the 2024-25 financial statements, according to a recent report to the General Purposes Committee (GPC). This marks a continuation of challenges in the council's financial reporting, though efforts are underway to rebuild confidence in the system. The first priority for Enfield Council for 2024/25 is to gain assurance regarding in-year transactions and closing balances.
Grant Thornton, the council's external auditors, presented an Audit Progress Report and Sector Updates to the GPC on Wednesday 22 October 2025, outlining their progress and highlighting sector-wide issues. While a disclaimer of audit opinion is anticipated, Grant Thornton emphasized their commitment to providing as much assurance as possible regarding in-year transactions, specifically the Council's in-year income and expenditure, including capital spend and capital disposals. They are also focusing on the testing of journals and review of the implementation of IFRS 16 and related disclosures.
The auditors noted that delays in the production of the council's accounts, including key components like Property, Plant and Equipment (PPE), the Movement in Reserves Statement (MIRS), Cash Flow Statement, and Group Financial Statements, have impacted progress. However, they also acknowledged positive engagement from the finance team, which has enabled them to review more areas this year compared to last year.
Matt Dean, Key Audit Partner at Grant Thornton, stated in the Audit Progress Report and Sector Updates that while their opinion on the 2024–25 accounts will again be a disclaimer audit opinion, they are committed to providing as much assurance as possible as part of the ongoing process of rebuilding confidence in the Council's financial reporting.
In August 2025, Grant Thornton issued a disclaimer audit opinion for the 2023-24 financial year. The audit certificate has not yet been issued due to ongoing work on an objection received from a member of the public. Grant Thornton is currently awaiting clarifications from the Council on some queries raised and will look to move things forward once these are received.
The Audit Progress Report and Sector Updates also touched on the Local Authority Backstop, where the government amended the Accounts and Audit Regulations, introducing a series of dates by which local authorities had to publish final sets of audited financial statements. The report stated that 60% of audits were disclaimed as auditors had not been able to conclude work by the deadline. Grant Thornton issued unqualified opinions on 65% of their audits, well ahead of the national average.
To support the auditors, the council is prioritizing timely preparation of draft accounts and high-quality supporting working papers.
The General Purposes Committee convened on Wednesday 22 October 2025, with members including Councillors Ian Barnes, Mahmut Aksanoglu, Nicki Adeleke, and Alessandro Georgiou.