St Aelreds RC Primary School
Source: data.gov.uk (2018-10-29)

CYC Internal Audit Reports 2017. These reports are presented to the Audit and Governance Committee for consideration, and are also included with the agenda papers for the [relevant meetings](http://democracy.york.gov.uk/ieListMeetings.aspx?CommitteeId=437). 

Reports are also grouped together by calendar year and published at this York Open Data platform. Reports for other years are available at the [__CYC Internal Audit Reports__](https://data.yorkopendata.org/dataset?q=internal+audit&sort=score+desc%2C+metadata_modified+desc) datasets.

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St Aelred's RC Primary School 
City of York Council 
Internal Audit Report 2016/17 
 
 
 
 
 
 
 
Business Unit: Children's Services, Education & Skills:  
Headteacher: Mr D Sutherland 
Date Issued: 5 September 2017 
Status: Final 
Reference: 15691/005 
 
Overall Audit Opinion 
Reasonable Assurance 
Actions 
8 
0 
P3 
P2 
P1 
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Summary and Overall Conclusions 
 
Introduction 
This audit was carried out on 21st and 22nd November 2016 as part of the Internal Audit plan for Children, Education and Communities for 
2016/17. Schools are audited in accordance with a detailed risk assessment. 
 
Objectives and Scope of the Audit 
 
The purpose of this audit was to provide assurance to Governors, the Headteacher and management that procedures and controls in the areas 
listed below are working adequately and are well controlled.  The audit covered the following areas in accordance with the specification issued on 
15th July 2016: 
  
• 
Governance and Financial Management 
• 
System Reconciliation 
• 
Banking Arrangements 
• 
Contracts, Purchasing and Authorisation 
• 
Income 
• 
Capital and Property 
• 
Extended Schools Provision 
• 
Human Resources 
• 
Payroll and Staff Costs 
• 
School Meals 
• 
Pupil Numbers 
• 
School Fund 
• 
Data Protection and Information technology 
• 
Insurance and Risk Management 
• 
Joint Use Facilities 
• 
Inventories 
• 
Safeguarding 
 
Key Findings 
 
The key finding of the audit relate to xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx ensuring all staff who can make purchasing decisions complete a 
signed declaration of Interest and obtaining three quotes or tenders or a formal waiver from the Council’s Financial Regulations prior to letting a 
revenue funded contract valued in excess of £5,000.   
 
Overall Conclusions 
The arrangements for managing risk were satisfactory with a number of weaknesses identified. An acceptable control environment is in operation 
but there are a number of improvements that could be made. Our overall opinion of the controls within the system at the time of the audit was 
that they provided Reasonable Assurance. 
 

 
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Issue/Control Weakness 
Risk 
Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx 
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Findings 
xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx 
xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx 
Recommendation 
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Agreed Action 1.1 
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xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx 
xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx 
xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx 
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xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx 
xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx 
xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx 
Priority 
2 
Responsible Officer 
xxxxxxxxxxxxxx 
Timescale 
xxxxxxxxxxxxxx 
 
 
 

 
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2 Staff declarations of interest  
Issue/Control Weakness 
Risk 
Staff with financial responsibility do not complete declarations of interest forms 
on an annual basis. 
Conflicts of interest may not be identified and purchasing 
decisions may be vulnerable to challenge. 
Findings 
The school staff with financial responsibility do not complete declarations of interest on an annual basis. This may lead to members of staff 
being in a position to influence expenditure in which they have a personal interest and the school may be unable to fully account for purchasing 
decisions in the event of challenge. 
 
The Governors of the school do complete declarations of pecuniary interest, and were up to date at the time of the audit. Declarations of 
interest are also a standing agenda item during Governing Body meetings. 
Recommendation 
The school should ensure that all staff with financial responsibilities, in particular those who can sign orders and influence purchasing 
decisions, sign a declaration of interests on an annual basis. 
Agreed Action 2.1 
Staff with financial responsibilities have completed Declarations of Interest Forms, which 
are held in the school office. 
Priority 
3 
Responsible Officer 
Tamara Andrews 
Timescale 
Complete 
 
  
 

 
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3 Budget Management Policy 
Issue/Control Weakness 
Risk 
The budget management policy at the school was out of date. 
The policy may not be reflective of current procedures. 
Findings 
The school did not have an overall list of policies, which would assist in ensuring that the school has all necessary policies and that the policies 
are subject to review on an appropriate basis.  
 
In addition, the school's budget management policy was out of date and in need of review. The school had up to date terms of reference for the 
finance committee and scheme of delegated authority, however they sat outside of the budget management policy. 
  
Recommendation 
The school should also compile an overall list of polices along with review dates. 
 
The school should put in place an up to date budget management policy using the CYC policy as a template 
Agreed Action 3.1 
The Budget Management Policy was reviewed 29 March 2017  
Priority 
3 
Responsible Officer 
Jen Hurley 
Timescale 
Complete 
 
Agreed Action 3.2 
 
A Policy Log has been implemented and is regularly updated.  
Priority 
3 
Responsible Officer 
Tony Aydon/ 
Jen Hurley 
Timescale 
Complete 
  
 

 
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4 Contracts 
Issue/Control Weakness 
Risk 
A contract had been let without 3 quotations and there is no contract review 
schedule. 
The school is at risk of challenge or accusations of lack of 
impartiality or achieving best value. 
Findings 
During the course of the audit it was identified that a contract had been let in excess of £5,000 without seeking 3 quotations, as is required by 
the financial regulations. 
 
In addition there is currently no central record of all service contracts at the school or  evidence to confirm that contracts are periodically 
reviewed to ensure they meet current requirements, have been correctly costed (for budget purposes) and are programmed for re-tender where 
applicable. 
Recommendation 
The school should ensure that all contracts are let in accordance with the Council’s Financial Regulations and that  a formal waiver is obtained 
from the Council prior to letting a contract valued in excess of 5K without obtaining quotations or tenders 
 
It is recommended that a central schedule of current contracts is completed and contract review at the school is evidenced through review of 
this record. 
Agreed Action 4.1 
 
All contracts are being procured in line with financial regulations. Latest is the Catering 
Contract. 
Priority 
3 
Responsible Officer 
SBM  
Timescale 
Complete 
 
Agreed Action 4.2 
The school will compile a schedule of all contracts. This is to be high priority for the school 
business manager who has recently been appointed June 2017 
Priority 
3 
Responsible Officer 
SBM 
Timescale 
September 2017 
 
 

 
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5 Gifts and hospitality 
Issue/Control Weakness 
Risk 
The school does not have a register of gifts and hospitality 
Gifts may have been received that could influence 
purchasing decisions and Governors and staff at the school 
may be vulnerable to allegations of improper conduct in 
relation to the acceptance of gifts and hospitality. 
Findings 
A gifts and hospitality register has not been established in which details of any gifts or hospitality received can be recorded. 
Recommendation 
The school should establish a register of gifts and hospitality. 
Agreed Action 5.1 
Register held by the school office, implemented December 2016 
Priority 
3 
Responsible Officer 
Derek Sutherland 
Timescale 
Complete 
 
  
 

 
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6. Inventory 
Issue/Control Weakness 
Risk 
The school does not have a complete inventory 
In event of theft, any insurance claim may be affected. 
Findings 
The school does not have an inventory of its assets 
Recommendation 
The school should compile an inventory record of all items of equipment costing in excess of £100 or of a portable and attractive nature. 
 
The inventory record should be checked on an annual basis by a member or staff not involved in the updating of the record, and evidence 
should be kept of this check. If an electronic inventory record format is used a copy should be printed of and retained on an annual basis. 
Agreed Action 6.1 
The school will compile an inventory record which will be subject to an independent check 
and signed off on an annual basis. This is to be high priority for the school business 
manager who has recently been appointed June 2017 
Priority 
3 
Responsible Officer 
SBM 
Timescale 
October 2017 
 
  
 

 
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7 Free Meals for staff 
Issue/Control Weakness 
Risk 
Some members of staff receive free school meals. As this is not universal 
provision this may be classed as a benefit in kind and have tax implications as 
well as the provision having a financial cost for the school. 
The school may be incurring unnecessary expenses 
Findings 
The school currently allows free school meals for some MSA’s. The provision of a free school meal to staff is not a contractual requirement, has 
an impact on the budget and may have tax implications. 
Recommendation 
Governors should consider whether they should continue to provide free school meals to some staff and the cost implications of doing so. HR 
should be contacted to ensure any tax implications are correctly addressed for any staff receiving benefits in kind. 
Agreed Action 7.1 
 
School Meals no longer given to staff free of charge. This was ceased 31 April 2017 
Priority 
3 
Responsible Officer 
Derek Sutherland 
Timescale 
Complete 
 
 

 
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Annex 1 
Audit Opinions and Priorities for Actions 
Audit Opinions 
Audit work is based on sampling transactions to test the operation of systems. It cannot guarantee the elimination of fraud or 
error. Our opinion is based on the risks we identify at the time of the audit. 
 
Our overall audit opinion is based on 5 grades of opinion, as set out below. 
 
Opinion 
Assessment of internal control 
High Assurance 
Overall, very good management of risk. An effective control environment appears to be in operation. 
Substantial 
Assurance 
Overall, good management of risk with few weaknesses identified.  An effective control environment is in 
operation but there is scope for further improvement in the areas identified. 
Reasonable 
Assurance 
Overall, satisfactory management of risk with a number of weaknesses identified.  An acceptable control 
environment is in operation but there are a number of improvements that could be made. 
Limited Assurance 
Overall, poor management of risk with significant control weaknesses in key areas and major 
improvements required before an effective control environment will be in operation. 
No Assurance 
Overall, there is a fundamental failure in control and risks are not being effectively managed.  A number of 
key areas require substantial improvement to protect the system from error and abuse. 
 
Priorities for Actions 
Priority 1 
A fundamental system weakness, which presents unacceptable risk to the system objectives and requires urgent 
attention by management. 
Priority 2 
A significant system weakness, whose impact or frequency presents risks to the system objectives, which needs to 
be addressed by management. 
Priority 3 
The system objectives are not exposed to significant risk, but the issue merits attention by management. 
 

 
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