School audit summary reports

Each financial year, three audit themes are selected in consultation with Children’s Services to review the areas that are perceived as being of greatest risk to the School and Hertfordshire County Council. A sample of schools, including nursery schools, primary schools, education support centres and secondary schools will be visited during the course of the year and covering the various themes. The annual schools audit plan is approved for each financial year and may not line up entirely with the academic calendar.

The audit themes the current financial year can be found on the Audit Approach page.

Summary report themes

SFVS

To assess the effectiveness of controls in respect of the SFVS assurance areas, with a particular focus on financial management.

Ring-fenced funding (2023/24)

To provide assurance that schools have robust governance structures, systems, processes, and audit trails in place to ensure that their usage of ring-fenced funding adheres to the agreed funding conditions. The audit will also provide assurance that the Local Authority has distributed all required funding to schools in line with the requirements of grant determinations.

Nursery financial management (2023/24)

To provide assurance that nurseries have robust governance structures and financial management systems in place.