Audit Service

INTERNAL

AUDIT SERVICE

FOR

MILTON KEYNES

COUNCIL

SCHOOL QUESTIONNAIRE 2015-16

Lynda Baker,Head of Internal Audit

AUDIT REPORT – E251/05 / 1 / AUGUST 2005
School Name:
Information that we require to be submitted along with the Questionnaireare listed at the end of this document. Further documents may be requested during the audit process.
QUESTIONS / ANSWERS / AUDIT USE ONLY
(F, P, N)
CO1 – GOVERNANCE AND ACCOUNTABILITY
1.1Do you follow MKC’s Disclosure and Barring Service (DBS) Policy and Procedures for Schools?
1.2Have you ensured that all people in contact with your children during school hours have a current DBS disclosure?
1.3Have you obtained good conduct certificates from the country of origin or previous countries of residence for potential employees who have moved to the UK within the last 5 years?
1.4Who is included in your Pecuniary Interest register and when was it last updated?
1.5What is your school’s Headteacher group (pay range for leadership group pay)?
What is your school’s Individual School Range (ISR)?
How were they determined?
1.6Please provide the name and job title of staff with financial responsibility, eg budget holders.
1.7Please state the date of the last review and adoption of the following key documents:
Pay Policy for Teaching Staff
Pay Policy for Support Staff
Safeguarding and Child Protection Policy
Whistleblowing Policy
Finance Manual
Summary of Financial Delegation
Schedule of Delegation (if this is not used please list Committees and dates for adoption of their Terms of Reference).
1.8Have you reviewed your Business Continuity Plan (BCP) within the last 12 months?
Have you exercised this plan in the last 24 months?
Do you have a documented de-brief of the exercise?
Have you updated your BCP with the Council’s Children & Families: Incident Management Team contact details?
CO2 – BUDGETS
2.1How often is expenditure and income monitored against the budget plan?
2.2What is the process
2.3How do you ensure that the budget is constructed:
to provide an accurate carry forward figure?
to ensure delivery of the School Improvement/Development Plan?
2.4How do you ensure the money is used as planned and how is this monitored?
2.5What reports do Governors receive to keep then informed of the school’s financial position?
2.6Are governors provided with the values of potential underspends from the allocated budget, and reasons for any variations of the planned carry forward balance?
What was your forecast carry forward at Q3 last year and what was the brought forward figure this year?
2.7How do you confirm that your income and expenditure is correctly coded for Consistent Financial Reporting (CFR)?
2.8How do you track spending on your Pupil Premium?
When did you last publish online details of how you have used the Premium?
2.9Did you receive Universal Infant Free School Meals capital funding?
Which CFR code was used to record it in your budget?
How was it spent?
CO3 – STAFFING AND PAYROLL
3.1Do you have any people who regularly work at the school, where payment is made by cash or cheque to them personally, rather than to a company?
If so, please detail and explain why.
Do they provide you with invoices?
Have you carried out the usual safer recruiting processes?
3.2Please list all people employed on fixed term / temporary contracts (i.e. with a start and end date).
Which of these people have been on previous fixed term / temporary contracts?
What procedures are undertaken towards the end of fixed term/temporary contracts?
3.3What is the procedure for checking and authorising the school’s monthly payroll?
3.4How often is there an independent comparison undertaken between Payroll and the personnel database to ensure that all payments are to bona fide staff?
Who does this?
How is it recorded?
3.5How do you ensure you have sufficient, valid "proof of right to work" documentation?
What procedures are followed for those with limited leave to remain and the additional checks that are required by the UKBorder Agency?
3.6What procedures are followed for assessing progression for those on the Leadership Scale?
3.7Who do you inform when employees are going to leave?
What payroll procedures do you undertake to ensure the correct final salary payment?
3.8Supply, Overtime, Travel Payments:
Who authorises the above payments and where is this delegation recorded?
Is the claim form reconciled to the payroll each month prior to the payroll being authorised?
Where do you record the reason for the need for supply staff/overtime?
3.9Have any concerns been raised under the schools whistleblowing policy within the last 3 years.
If so how many?
3.10Have any potential misconduct cases been investigated in the last 3 years?
If so how many?
How many were found to be proven?
How many related to allegations of fraud or financial misconduct?
CO4 – COMPUTER SYSTEM
4.1Do you have a documented IT Policy?
Does it include guidance on personal use of Networking sites?
How frequently do staff have to confirm compliance with the Policy?
What is the school’s policy with regard to safeguarding information held on computers e.g. passwords, screensavers, timed autolock, firewalls, anti virus?
How do you ensure information on Teachers Laptops is secure?
4.2What segregation is there within the Financial Management System(FMS), i.e. between input of invoices and authorisation of payments?
Who is the FMS Administrator?
4.3How do you ensure backs-ups, firewalls and anti-virus up to date?
Are back-ups kept off site?
4.4Do you use electronic methods for placing orders, making payments, and/or receiving income?
Please give a brief outline of the processes/checks made.
How do you ensure segregation of duties and authorisations over payments?
CO5 – PURCHASING
5.1How regularly do you ‘test the market’ for your contracts, eg Grounds Maintenance, portable appliance (PAT) testing.
Please list the relevant contracts.
5.2Please list any leases you have.
5.3For each lease please state:
Who will own the asset at the end of the lease?
Does the lease offer the opportunity to buy the asset at the end of the period?
If yes, how much is the payment required?
Is servicing / maintenance / repair included in the regular lease payment?
5.4Did you obtain approval from the S151 Officer prior to taking out the lease(s)?
5.5Are commitments raised on FMS for all purchases other than those stated in Section 3 of the Financial Procedures for Schools?
5.6What are the procedures for reviewing and chasing outstanding orders?
CO6 – INCOME / DEBTORS
6.1What type of income is received by the school e.g. hire of premises, ground rental, energy sales and all types of pupil payments etc?
Does the school run any community provision e.g. breakfast club, school holiday activities?
If “yes”:

• Is there any 3rd party funding?
• Has a Limited Company been set up?
• Is there Indemnity Insurance?

6.2How do you ensure that all money due to the school is paid in full and on time?
6.3What is the process from the pupil bringing payments to the school through to it being paid into the bank?
How do you ensure cash is kept securely at all times?
6.4How do you record the income?
6.5Under what circumstances do you issue receipts and for what type of income?
6.6Is this in line with your finance manual?
6.7How do you ensure segregation of duties over raising invoices to customers and receiving the income?
6.8Do you have any outstanding debts over 60 days old, due to the school at the moment?
What action is being taken to recover the debts?
6.9Please list any aerials, energy generators, etc. erected within the school grounds?
For each of the above:
Do you have a formal agreement?
When did it commence and when was it last reviewed / renewed?
How often is the rental or other income increased?
Was planning permission obtained?
CO7 – BANK ACCOUNT
7.1Please list the bank accounts you operate, who with and what type, i.e. deposit, general, school fund?
7.2Do you pay creditors by BACS or Bankline instead of cheque?
If “yes”, have you maintained adequate segregation.i.e. between the input and authorisation of payments?
7.3Do you follow the Records Management Toolkit for Schools?
7.4Please list all cards charged to the school budget, eg debit, charge, smart, fuel, store cards.
7.5Who is authorised to use them?
CO8 – INVENTORY AND SAFEGUARDING
8.1How do you record your inventory / asset register e.g. hand written, spreadsheet, FMS Equipment Register?
8.2Who maintains the record and who carries out the annual check?
8.3When was the last check carried out?
8.4How do you ensure that equipment taken offsite or loaned to staff (laptops etc) is controlled in line with the Asset Management Policy for Schools?
8.5If not insured through MKC did you comply with S10 of the Scheme for Financing Schools when arranging your own insurance?
8.6Who has access to the safe?
8.7Is there an up to date list of who has keys to specific areas/ whole school?
8.8What measures are in place to prevent unauthorised access to the premises and / or break-ins?
8.9Have there been any incidents of break-ins or thefts in the past 12 months?
8.10How do you ensure the safety of pupils leaving school during, and at the end of, the school day?
CO9 – NON LOCAL AUTHORITY (LA) AND/ORVOLUNTARY FUNDS
9.1Please list any non LA funds, e.g. voluntary funds, businesses operating from the school site?
9.2Who administers these funds?
9.3Are they audited in line with S2.8 of the Scheme for Financing Schools?

PLEASE USE THIS PAGE FOR ADDITIONAL INFORMATION

(attach more sheets as necessary)

For completion by the person responsible for financial management

Name
Job title
(eg Bursar)
Number of years in post
Outline of main duties as per job description
Other relevant experience
How do you keep up to date with financial matters affecting you job?
Financial qualifications held/other relevant qualifications/other relevant information.

Please provide copies of these documents with the completed Questionnaire (preferably electronic).

Please reference the documents that you have sent to us electronically to the list below.

Please use the additional information page to inform us about the reasons why you are unable to send any of these documents.

We reserve the right to request further information / confirmation if this is deemed necessary.

SENT
CO1 / A / Governing Body membership and committee structure and membership
B / Committee Terms of Reference (for those that deal with finance and personnel)
C / Delegated powers to Committees, Headteacher and individuals
D / Summary of Financial Delegation
E / Schedule of Delegation
F / Governing Body Minutes confirming agreement of all the above documents within the last 12 months
G / Governing Body Minutes confirming the Individual School Range and papers that were provided to the Governing Body for making this decision
H / BCP de-brief records
CO2 / A / Original approved budget (current and previous year)
B / Revised approved budget (current and previous year)
C / Governing Body Minutes confirming approval of the original budget, revised budget and related reports provided to the Governing Body/Committee
D / FMS – Cost Centre Summary by Cost Centre
E / Trial Balance from latest period end
F / Latest financial monitoring reports and documentation provided to Governors
G / Minutes of the last meeting where the budget was discussed (FGB or relevant committee) together with the Agenda and any supporting documentation
H / “Ever 6” DfE list of those eligible for pupil premium funding for spring term 2015
CO3 / A / SIMS ‘Contract Information’ report
B / Latest payroll report
CO5 / A / Current Outstanding Order Report
CO6 / A / List of aged debts printout from the finance system
CO7 / A / Finance Manual
B / Latest 2 way reconciliation and the corresponding bank statement
C / Latest 3 way reconciliation
D / Statements for all cards charged to the school budget covering the last 3 months
E / Governing Body minutes approving all cards and the procedures for their use and security
CO8 / A / Insurance Certificate (if not insured with MKC)
B / Governing Body minutes for the last reported asset check results
CO9 / A / Letter/report from person auditing the voluntary fund
B / Governing Body Minutes confirming acceptance of the audited voluntary and other funds

This questionnaire was completed by: (Name and Job Title)

Name of Headteacher… Date….

N.B. Please submit the completed questionnaire electronically, from the Headteacher’s email address,as a word document.

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