Internal Audit of Schools
Gloucestershire County Council’s (GCC) Chief Financial Officer (S151 Officer) is required to submit an annual return to the Department for Education. The return confirms 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.
Internal Audit’s activity within schools is prioritised based on risk and as such, seven Primary schools were audited during 2022-23, and nine Primary schools and one Special school were audited during 2023-24. The audits were themed to focus on the key risk areas of Governance and Budgetary Control, Purchasing, Staffing and Payroll, and Income (including Breakfast and After-School Clubs, if applicable). Individual reports were issued to each school, where a number of High and Medium Priority recommendations were made. As these findings could apply to other schools, the information is being shared with all schools.
Please download the file below to view the common findings that were identified through audit testing which required improvements to be made, alongside the risks associated with that particular finding.
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