Devon County Council

Outline of Work

Context

The service must be available to all schools and complement the overview and support provided by the County Council as employer. Governing Bodies are responsible for ensuring that internal auditors are appointed at all times and that the financial and management systems of their school are subject to internal audit review at least once in every 2 years for secondaries and once in every 4 years for primary and special schools (by the time the contract is let, it is expected that this will be once in 3 years for all schools). The scope of the audit covers the school’s entire control environment, encompassing governance and risk management in achieving the school’s objectives.

You will support the Director of Finance IT & Trading, the "responsible officer" (Section 151 officer under the Local Government Act 1972), in meeting statutory responsibilities for the proper administration of financial affairs. Internal auditors must be independent of the school and not have any personal or business connection with any member of the Governing Body or school staff

Services to be provided

Internal Audit Service Providers must:

• provide a full audit review (within the timescale above) and evaluate all significant financial and management systems (including all operations and responsibilities of the Governing Body) to determine whether the school’s key objectives are being achieved, an adequate level of control exists and value for money is obtained.
• provide a formal written report (within a standard agreed timescale) to the Governing Body, Director of Finance IT & Trading and the Director of Children & Young People’s Service on the areas examined and give an opinion on:
• the extent to which its assets are adequately safeguarded and controlled;
• the soundness, adequacy and application of financial and management internal control systems;
• the reliability and integrity of the records maintained to ensure a sound basis for the production of management information;
• whether the financial. operations are organised in an efficient, effective and economic manner;
• whether the Financial Regulations have been complied with;
• whether "value for money" is obtained from its operations
• plan the audit at all stages on a risk based approach to ensure that systems are covered, including an assessment of risk and audit need
• the audit plans must be agreed by the Governing Body and the Director of Finance IT & Trading prior to the audit commencing, including evidence and mapping that coverage meets all the requirements of the Financial Management Standards in Schools
• plans will include governance, the school’s long term planning, pupil number systems, significant partnerships, financial planning and control and information and technology systems together with those listed in appendix 1
• provide a flexible service to meet the requirements of a changing workload
• provide schools with continuous audit advice and assistance, offering support and guidance on developments, policy and systems and procedures.
• report any suspected financial irregularity or fraud immediately to the Director of Finance IT & Trading and co-operate with any investigation that he may commission.
• complete their work in accordance with the relevant legislation and policies below
• provide information and reports to the Director of Finance IT & Trading as are required from time to time to allow him to exercise his duties
• produce a consolidated half year and annual report by the end of October and April respectively, covering all schools audited summarising the results and opinions to the Director of Finance IT & Trading and the Director of Children & Young People’s Service
• report giving recommendations to the Director of Finance IT & Trading where delegated systems, policies and procedures are not working.
• attend and present at the Schools Forum when required.

Relevant Legislation and Policy

• Local Government Act 1972 relating to the Section 151 “responsible officer”
• DCC and Schools Financial Regulations and Standing Orders as appropriate
• Scheme of delegation for schools including the Schools Financial Manual
• Accounts and Audit Regulations “proper practice” meeting the requirements of the CIPFA Code of Audit Practice and due professional care
• Requirements of the internal auditor for the DfES scheme Financial Management Standards in Schools
• Data Protection & Freedom of Information Acts.
• The Auditor has right of access to records and information at all reasonable times to complete the audit, and to the governors and Director of Finance IT & Trading in addition to schools staff
• Audit files belong to the School and must be made available to them on closure of the contract
• Audit files and records must be available for inspection by the Director of Finance IT & Trading or his representative and the Audit Commission to allow them to place reliance for DCC purposes on the work completed.
• Electronic communications with the school must be confidential and secure
• The Auditor will be fully insured for their staff and work and opinion and shall not have limited liability to the County Council. Fidelity Guarantee equal to that of the County Council

Statutory Requirements

Auditors visiting schools will have successfully gone through an enhanced Criminal Records Bureau check.

Internal auditors must be independent of the school and not have any personal or business connection with any member of the Governing Body or school staff

Appendix 1

• Other systems - minimum coverage:
• School development plan
• Budget management and reporting
• Financial management systems integrity
• Taxation
• Financial policies
• Mandatory policies and documents
• Register of pecuniary interests
• Procurement including best value
• Payroll and personnel
• Pupil census returns
• Income including cash, debtors, lettings and other school generated income
• School security
• Computer security
• Pupil off-site activities
• Inventory records
• Voluntary unofficial funds