For full details of the services available please click on the relevant heading:
Academies
Our service
Our service meets the requirements of the Academies Financial Handbook for all academies to have in place a process for independent checking of financial controls, systems, transactions and risks.
The service is flexible but, as an indication, would normally consist of termly visits to review systems as agreed by the Finance / Audit committee. The audit would normally be undertaken within one day.
In addition, we can also undertake investigations into fraud and poor standards of financial administration.
Termly audit visits
In accordance with the requirements of the Financial Handbook, the areas for review and timetable would be agreed by the Finance / Audit committee of the Governing Body. The Internal Audit service would normally cover the following areas over a period of time:
- Governance Arrangements (including ethics, health and safety, risk management, business continuity planning, anti-fraud and corruption)
- Payroll and Human Resources (HR)
- Procurement (invoice payments, purchasing cards and petty cash)
- Capital expenditure
- Income (school meals, lettings, miscellaneous sales)
- Asset Control
- Information and Communications Technology (ICT)
- Bank account controls
- Extended schools facilities
Following each visit, the Governing Body is provided with an audit report detailing the audit work undertaken, together with the findings and actions recommended to resolve any issues identified.
Fraud and special investigation service
A fraud investigation can be provided in response to allegations or suspicions of irregularities. This work is often sensitive and requires independence, tact, diplomacy and attention to detail in compliance with legislation such as the Regulation of Investigatory Powers Act. The Internal Audit Service has considerable experience and training in these matters and can either carry out the investigation and report to Governors, or advise Governors on the best course of action.
The Internal Audit Service can also provide investigations into concerns about poor standards of financial administration. This would entail detailed review and testing of areas where there are concerns with a formal report to Governors.
Key benefits
- Meets requirement for Financial Handbook and External Auditors
- Assurance to Governors and School Management
- Value for Money
- Flexible to fit in with school requirement
- Accountancy qualified staff
- Experience of all Calderdale schools
- Normally the same auditor for each visit
- Helpdesk service provided for advice
- Attendance at Governors' meetings as required
Feedback from schools and academies
"Good service - will continue to use" - Business manager, primary school
"No issues - get a good service" - Headteacher, primary school
"Excellent - auditor very efficient" - Headteacher, primary school
"Excellent" - Headteacher, primary school
Pricing and contact
For more information and prices, please contact:
- Lachlan Mackinnon
- Telephone: 01422 393653
- Email: Lachlan.McKinnon@calderdale.gov.uk
Maintained schools
Our service
You can expect to receive the following from Calderdale Council's Internal Audit team to help guide your school in the right direction relating to:
- Financial procedure rules,
- Internal controls,
- Administrative procedures,
- Financial and other system controls,
- Financial management arrangements in schools, and
- School Governance arrangements
As part of the above, we will:
- Complete an audit of the financial systems and governance arrangements at each school on a three year basis. From this, we will compile a report detailing findings of our audit within one month of our visit to your school
- We will send you a summary of recurring issues in school audit reports including best practice
- We will also respond to requests for fraud and/or corruption investigations in accordance with our anti-fraud and corruption strategy
Pricing
No charge: This service is funded from the Dedicated Schools Grant.
Contact
- Lachlan Mackinnon
- Team Leader, Internal Audit
- Telephone: 01422 393653
- Email: Lachlan.McKinnon@calderdale.gov.uk