financial control and as such should be held on site and made available for inspection by the Authority, Governors, Staff and parents. 2) the Register includes the Head Teacher and any other staff who influence financial decisions; 3) the Register is open to examination by governors, staff, parents and the LA; 4) the register is updated annually and is up to date; and 5) the agendas of each Governing Body or committee meetings include a standing item for declarations of interests to be raised and declared if appropriate. 1.2.2 Schools Financial Value Standard (SFVS) has been completed and action is taken to address weaknesses The standard consists of 23 questions which governing bodies should formally discuss annually with the Head Teacher and senior staff. The questions which form the standard are in sections A to D. Each question requires an answer of Yes, In Part, or No. If the answer is Yes, the comments column can be used to indicate the main evidence on which the governing body based its answer. If the answer is No or In Part, the column should contain a very summary of the position and proposed remedial action. In Section E, governors should summarise 1) Obtain evidence of the minutes from the Full Governing Body meeting at which the SFVS was discussed and agreed. 2) When the question to the answer is YES, identify whether there is evidence provided on which the governing body based its answer. 3) When the answer to the question is IN PART OR NO, identify whether there is a brief summary of the position and proposed remedial action. 4) Identify whether the School had completed and submitted the SFVS to their Local Authority by 31 March 2017.
individuals to bring action in respect of victimisation; and for connected purposes." Following on from the Act, each LA has developed its own Whistle Blowing policy to provide protection for individuals who disclose malpractice and wrongdoing. This policy will to the school and it would be appropriate for the governing body to consider the LAs policy and endorse procedures for school staff and ensure its staff are made aware of its existence. In particular, they should be made aware of: * The categories of staff to who the protection is available * The of malpractice and wrongdoing that are covered; * The routes available within the LA for raising issues. (Note - the School may adopt its own whistle blowing procedures.) Where the School has formulated and adopted it's own whistle blowing policy check that this covers the following: - the/method to raise concerns - contains an Independent point of disclosure (i.e. someone not involved in the management of the School) - gives a Guarantee of anonymity 2) Determine and assess the arrangements that are in place to make sure that staff are aware of it. 3) Obtain evidence to verify that the Governing Body has approved the Whistle blowing Policy School: Period 2017/18 Auditor Date Type: Schools Reviewed by Date Control Area: Budget Planning, Monitoring and Reporting [2] Ref Key Control Process Testing Procedure Completed by Date Result 2.1.1 Appropriate Budget Setting Procedures Key There should be an adequate framework that will ensure an appropriate budget is prepared and approved prior to commencement of the financial year. Effective budget setting should incorporate the following factors: 1) Through discussion with the Head Teacher and the examination of budget establish whether all factors were taken into account. For example, lettings income etc. This should be based on the best and most complete information available
3.1.1 Correct Payments and staff structure The Head Teacher should maintain a list of staff employed, which includes their up to date pay rates. Regular spot checks should be carried out by the Head Teacher to ensure that payments made are appropriate and accurate. Checks should ensure that only persons employed at the school are paid by the school and that the amounts paid are correct. Schools Financial Value Standard (SFVS) Question #7 requires that the staffing structure should be reviewed regularly. 1) Check the payroll listing against the SIMS list of current staff (Note source of evidence used for verification and ascertain explanations for any variances highlighted.) 2) whether the staff structure has been reviewed recently, i.e. in the last 12 months. 3) Through enquiry and examination of appropriate documentation confirm that the Schools staffing structure was reviewed in the last 12 months by the Governing Body/Personnel Committee. 3) Check to confirm that the Head Teacher reviews and signs the monthly payroll reports to confirm accuracy and acceptance. 4) Examine the payroll, disbursement account records and school fund records for awards/ex gratia payments and check for validity and proper authorisation. 3.2.1 Starters are properly administered should be an adequate framework that would ensure that all appointments/terminations are necessary and comply with the school's policy and statutory requirements. Select a sample of three starters in primary schools and five in secondary schools from the period under review. NB: Please ensure that at least one of the sample is a member of staff and one a teacher if possible. Establish whether: a) The posts were advertised (or employees were recruited from a pool of candidates).