Page last updated 14 September 2016
 

Audit Information

National Fraud Initiative 2016

Northamptonshire County Council is taking part in the 2016/17 National Fraud Initiative (NFI).

The Cabinet Office match electronic data within and between public and private sector bodies to prevent and detect fraud. These bodies include police authorities, local probation boards, fire and rescue authorities as well as local councils and a number of private sector bodies.
Public sector bodies (including schools) are required to submit data to National Fraud Initiative on a regular basis.

View data requirements and data specifications for the public sector.

For further information;

Secondary Schools

Secondary Schools will continue to receive a full audit every three years. Secondary Schools are also encouraged to look at the Primary Thematic Audit Reports as the controls expected will be same in all schools.

Primary Schools

Primary Schools are now audited using a Thematic Audit Programme for a sample of schools. The complete audit programme will be covered over a twelve month period.

Thematic Audits will cover the following areas:

  • Schools Financial Value Standard (including Governance and Financial Management)
  • Purchasing and Payments
  • Employees and Payroll

The audit programme and report to the Director for Schools will be shared with all schools so that they can see the controls that should be in place. If schools were not selected in the sample of schools to be audited they are encouraged to audit their own controls in these areas. Appendix 1 of each report provides a suitable proforma for this.

The Thematic Audits will be adapted to include any key requirements of the Schools Financial Value Standard.  The Internal Control Section of the Financial Management Handbook which relates to the areas audited has also been updated.

Thematic Audit Reports

Thematic Audit Templates

We are also providing templates for schools to complete as a self assessment for the various areas of thematic audits:

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