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Internal Audit Common findings 2020/21


Internal Audit’s activity within schools is prioritised based on risk and as such a sample of schools were audited during 2020/21.  Due to the Coronavirus pandemic a remote auditing approach was taken.  Individual reports were issued to each school and a number of recommendations were made.  As these findings could apply to other schools, the information is being shared with all schools.

The Council’s Chief Financial Officer (S151 Officer) is required to submit an annual return to the Department for Education confirming that there is a system of audit in place for Local Authority maintained schools which gives adequate assurance over their standards of financial management and the regularity and propriety of their spending.  Internal Audit provides independent assurance as to the effectiveness of these financial management arrangements within the schools audited.  Attached is a list of common findings that were identified through audit testing where improvements were required to be made.  These could apply to all schools so should be reviewed and actioned where necessary.


List of common findings and risks from 2020/21 school audits




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