Information for both primary and secondary schools on auditing.
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 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: