Financial
Regulations
&
Scheme of
Delegation
Enter School Name
Last revised: September 2009 (V9.3)
THE FINANCIAL REGULATIONS
AND
SCHEME OF DELEGATION
RELATING TO
INSERT SCHOOL NAME
WERE APPROVED BY THE GOVERNING BODY
ON
INSERT DATE OF FULL GOVERNING BODY MEETING
SIGNED …………………………………………………..
CHAIR OF GOVERNORS
Date Reviewed …………………………………………………..
These regulations are based on a template provided by Essex County Council School
Finance Support Team. Schools are able to amend the template to reflect local
circumstances, provided this does not alter the principles contained therein. Original copies
of this document can be found within the ECC schools info-link website or, for subscribers,
from the School Finance Support Team directly. Where amendments are made, governors
should receive an annotated copy clearly stating where the local scheme varies from the
original.
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
CONTENTS
1.0 General .......................................................................................................................
2.0 Finance [NAME OF COMMITTEE] Committee Structure.............................................
3.0 Day-to-day Delegation of Authority ..............................................................................
4.0 Financial Planning and Review ...................................................................................
5.0 Internal Control ...........................................................................................................
6.0 Banking Arrangements ................................................................................................
7.0 Purchasing and Payment Procedures .........................................................................
8.0 Income ........................................................................................................................
9.0 Petty Cash ..................................................................................................................
10.0 Payroll and Personnel Procedures ............................................................................
11.0 Lettings Policy ...........................................................................................................
12.0 Tendering Procedure ................................................................................................
13.0 Governors Allowances ..............................................................................................
14.0 Governors Whistle-blowing Policy .............................................................................
Appendix A Register of Business Interests ...............................................................
Appendix B Virement Approval Form ........................................................................
Appendix C Mileage Rates .......................................................................................
Appendix D(i) Daily Cash Collection Record ................................................................
Appendix D(ii) Record of Classroom Collected Income .................................................
Appendix E Statement of Internal Control .................................................................
Appendix F Best Value Statement ............................................................................
Appendix G Lettings Application Form ......................................................................
Appendix H Conditions of Hire of School Playing Fields and Premises .....................
Appendix I Claim for Governors‟ Travelling and Out-of-pocket Expenses ................
Appendix J Inventory of Furniture & Equipment .......................................................
Appendix K Internal Order Form ...............................................................................
Please note:
As schools will be making amendments to the content of these regulations, it is not possible
to add page numbers to the contents page of this template.
Schools will be required to add in page numbers once this document is finalised.
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
Financial Regulations
Example Authorisation Limits
Below are suggestions for financial limits that a school should adhere to. Schools are however able
to adjust these figures as appropriate to their own circumstances (for obvious reasons a secondary
school may require larger expenditure limits than that of a small primary school).
Once this page has been completed and approved, it may be kept readily available as a quick
reference guide for staff in schools.
Expenditure Limits
Headteacher £5,000
Finance and Premises Committee Between £5,001 and £10,000
Full Governing Body Over £10,000
Virement Limits
Headteacher £2,500
Finance and Premises Committee Between £2,500 and £10,000
Full Governing Body Over £10,000
Writing off bad debts
Finance Officer Up to £20
Headteacher Up to £250
Finance and Premises Committee Over £250
Notify Local Authority‟s senior finance manager Over £5,000 (set by Local Authority)
Disposal of Surplus Stock, Stores & Assets
Headteacher Up to £250
Finance and Premises Committee Over £250
Notify Local Authority‟s senior finance manager Over £5,000 (set by Local Authority)
Mileage Allowance HM Revenue & Customs approved rate
Petty Cash Imprest £200
Safe Cash/ Cheque limits £1,000 (Combined Cash and Cheque)
(maximum £3,000 with LA approval)
Ordering Procedures
Competitive quotations - evidence required £5000 - £50,000
Tendering procedure Over £50,000 (set by Local Authority)
Minor Building Repairs
Site Manager (IN EMERGENCIES ONLY) Up to £500
Headteacher £5,000
Finance and Premises Committee Between £5,001 and £10,000
Full Governing Body Over £10,000
Please note that where in doubt, financial records should be retained for six years plus current.
These limits are taken from the financial regulations that were approved by the
governing body on: ………………………(Enter Date)
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
1. GENERAL
1.1 In accordance with the Financial Regulations for Essex Schools, as laid out in the Finance
Manual for Schools, the Governors of [__________________________School] hereby
recognise the need to lay down formally a policy for the overall management of the school
budget and the day-to-day management of the school‟s financial affairs.
1.2 The general conditions that follow are subject to annual review and consideration by the Full
Governing Body, whom must formally minute both the review and any subsequent
amendments and approval each year
1.3 The Governing Body confirms that failure to observe these conditions is considered a
serious matter and might involve disciplinary procedures being taken against the individual
concerned.
Delete either 1.4(a) or 1.4(b) as applicable to your school
1.4(a) The Governing Body confirms that overall management of the school budget is delegated to
the [____________________________] Committee subject to exceptions contained in these
regulations.
1.4(b) The Governing Body confirms that overall management of the school budget is not
delegated to another committee and management is retained by the Full Governing Body.
Such management will include:
The following „Financial Matters‟ make the assumption that the school has delegated
authority to a committee – if your school has retained such matters within the
Governing Body then the terminology will require amendment. (Upon completion,
please delete this paragraph)
Financial Matters
I. Approval of the annual budget, where this has been delegated to the Committee, or
recommendation to the Full Governing Body to approve the annual budget plan and cash
flow forecasts for the forthcoming financial year in accordance with the timescales dictated
by the Essex Scheme for Financing Schools.
II. Determining the school‟s financial priorities through the School Development Plan (SDP) and
the Asset Management Plan (AMP).
III. Receiving monthly management reports, to facilitate the monitoring of the school‟s actual
financial performance compared with budgeted priorities and cash flow, and to take remedial
action as necessary. Such action will be reported to the Governing Body. In all cases liaison
must be maintained with other appropriate committees.
IV. Making decisions on requests from other committees that will have an impact on the school‟s
financial position.
V. Making decisions on expenditure within the Committee‟s delegated powers.
VI. Receiving financial reports on community focused extended school activities to ensure such
activities are not subsidised by the school to a value greater than the School Standards
Grant (SSG).
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
VII. Making decisions on virements within agreed budgets, within the Committee‟s delegated
powers, and authorising any budgetary adjustments made.
VIII. Advising the Governing Body on the appropriateness, or otherwise, of virements to be made
outside of the Committee‟s delegated powers.
IX. Reviewing annually the school‟s Financial Regulations and Scheme of Delegation.
X. Reviewing annually the Terms of Reference of the Finance Committee.
XI. Ensuring the Register of Business Interests is kept up to date.
XII. Annually reviewing all on going contracts (Including Local Authority Contracts).
XIII. Reviewing the various leasing agreement schemes and options available to the school.
XIV. Awarding of contracts by tender up to a specified limit.
XV. To agree and sign an annual Best Value Statement. (Appendix F)
XVI. Ensuring that all purchases follow the guidelines of the governors best value statement as
included as part of these regulations. (Section 7.0).
XVII. Monitoring all spending and income received in the school i.e. Local Authority (LA)
Delegated /Devolved Budgets and School Private Fund(s).
XVIII. Ensuring that funding from the LA and other sources is used only in accordance with any
conditions attached.
XIX. Receiving and commenting on the content of any audit report relating to LA funding, and
monitoring the implementation of the agreed action plan.
XX. Annually reviewing and appointing the independent examiner / auditor to the School Fund(s)
(must be a qualified auditor if turnover in excess of £100,000) (Section 3.15 (K)).
XXI. Receiving and approving / ratifying the annual audited accounts of the School Fund(s).
XXII. Agreeing and determining appropriate charges for lettings of the premises, in line with the
school‟s lettings policy.
XXIII. Ensuring the school adheres to the policies and procedures as laid out within the
Department of Children, Schools and Families (DCSF) Financial Management Standard in
Schools (FMSiS).
XXIV. Ensuring the school has appropriate internal financial controls in place.
XXV. Ensuring that all financial controls are adhered to through rigorous and regular testing, to
enable satisfactory completion of the Statement of Internal Control (SIC) during the Summer
Term.
XXVI. Reviewing appropriate financial benchmarking data, in order to compare the schools
financial performance with other similar schools
XXVII. Reviewing and monitoring of budget projections/medium term financial plans to ensure the
school‟s budget is realistic and any financial decisions are sustainable.
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
1.5 The Governing Body confirms that day-to-day financial management of the school is
delegated to the Headteacher, subject to exceptions contained in these regulations.
1.6 Throughout these conditions, delegation to the Headteacher shall imply further delegation to
the Deputy Headteacher when the Headteacher is not on the school site. Where the
Headteacher wishes to permanently delegate certain financial matters or activities, then the
level of that delegation shall be notified in writing to the individual(s) concerned, reported to
the Governing Body in writing and incorporated in these conditions.
1.7 The Governing Body and the school have a responsibility to avoid any conflict between their
business and personal interests and the affairs and interests of the school. Any Governor or
member of staff having direct or indirect involvement in a business which is tendering for a
contract must declare his or her interest using the “Register of Business Interests”.
(Appendix A)
1.8 All Governors and school staff with significant financial responsibility and/or influence must
complete the appropriate questionnaire to ensure that the Register of Business Interests is
kept up to date. (Appendix A) Nil returns are also required.
1.9 All Governors and school staff must be given the opportunity to verbally declare previously
undeclared interests, and any previously declared interests that may be relevant to the
agenda, at every committee and Governing Body meeting
1.10 Throughout these regulations, the same financial limits and restrictions will apply to both the
delegated school budget and private/school funds, unless specifically identified and defined
limits are set for individual funds.
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
2. [_______________________________] COMMITTEE STRUCTURE
2.1 The membership of the [__________________________________] Committee will be [_6_]
members, subject to annual review by the Governing Body. The Headteacher will
automatically be a member.
2.2 The [___________________________] Committee can co-opt persons who are not
members of the Governing Body, subject to a maximum of [____] members.
2.3 Co-opted members of the Committee may not vote on any matter.
2.4 The [___________________________________] Committee will meet at least termly, prior
to the full Governing Body meeting. Additional meetings will be held as and when required,
for example to review the end of year financial statement and to approve the budget.
2.5 The quorum will be [_____] members, one of whom must be the Headteacher.
2.6 Minutes will be kept of all meetings. Copies of minutes will be kept in an appropriate file and
circulated to all members of the Governing Body. All minutes must be retained within a
public minute book and be made available upon request to any individual requesting them;
an appropriate charge may be made for the reproduction of minutes to cover the cost of
administration only.
2.7 A Chairperson of the [__________] Committee will be appointed annually by and from the
members of the Full Governing Body. In the absence of the Chairperson at any meeting,
then the Vice-Chairperson will act as Chairperson for that meeting. A Governor who is
employed at the school cannot be elected Chairperson.
2.8 A Vice-Chairperson of the [__________] Committee will be appointed annually by and from
the members of the Full Governing Body. In the absence of both the Chairperson and Vice-
Chairperson at any meeting, then the Committee will appoint one of the members present to
act as Chairperson for that meeting. A Governor who is employed at the school cannot be
elected Vice-Chairperson.
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
3. DAY-TO-DAY DELEGATION OF AUTHORITY
3.1 Expenditure Limits - The Headteacher is able to authorise expenditure for day-to-day items
and services up to £[5,000] on any one item (excluding utility charges and annual contracts
where the approximate cost has clearly been documented and approved in the annual
budget) so long as an adequate budget provision exists.
A sequence of orders all within the above limit to cover a larger order or orders is not
permitted.
Authorisations between £[5,001] and £[10,000]are to be referred to the Chairperson of the
[_______________________________] Committee, who has full authorisation to approve all
such expenditure.
Authorisations over £[10,000]are to be referred to the Governing Body.
3.2 Virement (Budget Transfer) Limits - The Headteacher is able to authorise virements
between individual cost centres up to a limit of £[2,500]. Virements over this amount are to
be referred to the Chairperson of the [___________________________] Committee, who
has authorisation to approve virements up to a limit of £[10,000].
Authorisations over £[10,000] are to be referred to the Governing Body / Finance Committee.
All virements, including budgetary increases from designated Local Authority funding, are to
be formally recorded on either controlled stationery that is sequentially numbered, or the
school may choose to make use of the Virement form (Appendix B) or other equivalent
virement tracking template.
All virements must be reported to the [______________________________] Committee at
the next meeting.
3.3 Bad Debts – [The Finance Officer] can authorise minor write offs and system corrections up
to a value of [£20].The Headteacher is able to authorise the writing off of bad debts up to a
value of £[250]. Requests for write offs above this amount are to be referred to the
[___________________________________] Committee. However, all bad debts written off
by the [Finance Officer] or Headteacher will be reported to the
[___________________________________] Committee at the next meeting. Write offs
exceeding £5,000 will be reported to the Local Authority‟s Senior Finance & Performance
Manager (Schools, Children & Families Directorate) for reporting to the relevant Cabinet.
A sequence of smaller write offs, all within the above limit, to cover a larger write off is not
permitted.
3.4 Disposal of Surplus Stocks, Stores and Assets - The Headteacher can dispose of
surplus stocks, stores and assets to the value of £[_250] without prior authorisation from the
Governing Body. All disposals to this value must be reported to the full Governing Body at
the next possible meeting. Authority for disposals above this amount can only be given by
the full Governing Body.
All disposals must be formally recorded in the minutes and in addition where the value
exceeds £5,000, a separate report will be sent to the Local Authority‟s senior finance
manager for schools for reporting to the relevant Cabinet.
3.5 Mileage Allowances and Subsistence Claims
I. The school will reimburse mileage expenses to individuals for business journeys at a rate in
accordance with the limitations set out by HM Revenue & Customs. (Appendix C). The
claimant is entitled to be notified of this rate in advance of commencing their journey. The
claimant must have suitable insurance in place to cover both the vehicle and passengers
and that indemnifies the Local Authority against any claim. A VAT registered fuel receipt
must accompany every mileage claim, indicating that duty has been paid on sufficient fuel
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
for the distance covered (approx 10p fuel per mile claimed) in order for the school to be able
to reclaim VAT.
II. All expense claims are to be authorised by the Headteacher.
III. The Chairperson of Governors or Chairperson of the [______________________]
Committee must sign any claims relating to the Headteacher.
IV. Receipts or other appropriate evidence of expenditure must be attached to the claim in
respect of all purchases, i.e. rail/bus fares, subsistence, telephone calls, postage and any
other purchases that may be approved.
V. Rates of subsistence will be paid at the rate and within the conditions that adhere to the
Essex County Council (ECC) policy on travel and subsistence allowances (updated
December 2008):-
Breakfast £4.48
Lunch £6.17
Tea £2.43
Evening Meal £7.64
NB – Actual expenditure only can be claimed up to the maximum stated above, and must be
supported with receipts, whatever the expenditure.
VI. Claims for the purchase of alcohol will not be reimbursed
VII. The school or the Local Authority may not reclaim VAT without a proper VAT receipt.
Delete either (a) or (b) below as applicable
(a) Schools making payments through the Payroll Mileage Payments System:-
Properly completed claims should be batched and certified for payment in the normal way
through the Payroll Mileage Payments System.
(b) Schools making payments through their own external bank account:-
Properly completed claims should be paid locally by cheque and all papers kept together for
six financial years plus the current. It may be necessary to submit details of payments made
and mileage travelled to HM Revenue & Customs.
3.6 Receiving of Goods/Acknowledgement of Service
Receiving of goods and signing of delivery notes will not in normal circumstances be
undertaken by the person authorising payment. For day-to-day operations therefore,
receiving and signing for goods and services etc will be by the [____________], who is not
involved in the cheque authorisation process.
3.7 Minor Buildings Repairs
(a) Emergency Repairs
The [____________] is able to authorise minor building repairs, where they are of an
emergency nature, up to a value of £[_______] on any one repair. Emergency repairs
above £[______] and up to £[______] (see Section 3.1) can be authorised by the
Headteacher, Deputy Headteacher or Chairperson of Governors or
[______________________________________] committee.
(b) Routine Repairs
The Headteacher is able to authorise expenditure for day-to-day revenue building
repairs up to £[______] on any one repair. A sequence of orders all within the limit to
cover a larger authorisation is not permitted. Authorisations above this limit are to be
referred to the [___________________] Committee.
3.8 Building Improvements
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
The Headteacher is able to authorise work and expenditure for minor building improvements
where funded from revenue up to a limit of £[_______] on any one improvement (so long as
an adequate budget provision exists – doesn‟t this apply to everything?). Authorisations for
minor building improvements above this limit are to be referred to the
[_____________________] Committee.
3.9 Devolved Formula Capital Grant (DFCG)
The Headteacher is able to authorise work and expenditure for building improvements,
approved by the LA/Diocese and funded from the DFCG up to a limit of £[______] on any
one authorisation. Authorisations for work and expenditure above this limit can only be made
by the [________________] Committee.
3.10 Inventory/Asset Register
(an example inventory template is given in Appendix J)
(a) Governors recognise the need to maintain an inventory of equipment in the school in
order to:-
(i) ensure proper physical control of equipment;
(ii) provide a basis for insurance cover and claims if equipment is damaged or
destroyed;
(iii) provide an up-to-date record of the equipment available for teaching
purposes.
(b) All items of equipment will be both visibly and invisibly marked with the name and
postcode of the school. As and when they are received entries will be made in the
inventory for:-
(i) items valued at £500 or more at the time of purchase, either individually or as
a set;
(ii) attractive and portable items;
(iii) items especially considered by the Headteacher as being worthy of inclusion.
(iv) Items hired to or leased by the school, that match any of the above criteria,
will be included, but identified accordingly.
(c) The inventory will be maintained by the [ ].
(d) The inventory will be checked annually by the
[________________________________] (who cannot be the same person as per
3.10 (c) above) and certified correct. All discrepancies are to be notified to the
Headteacher immediately.
(e) All disposals should be recorded promptly, showing the method of disposal and the
authority for such action (see Section 3.4).
(f) A separate „Off Site Register‟ of Items removed from the school site shall be kept for
all items loaned to members of staff and pupils. In the event of any items not being
on site when the inventory is checked, reference shall be made to this register in the
first instance.
3.11 Staff Appointments (For schools using GENUS)
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
The Headteacher is authorised to appoint staff, subject to the agreed establishment
and budget constraints and in accordance with the Governing Body‟s appointment
policy. The Full Governing Body (or committee appointed by the Full Governing
Body) is authorised to appoint the Headteacher in accordance with the Governing
Body‟s appointment policy.
All relevant forms and paperwork with regard to the appointment of, or amendment to
contracts, of staff should be sourced from the schools Human Resources (HR)
service provider. When required, all staff members must be registered with the
Independent Safeguarding Authority (ISA).
(a) All new appointments are to be notified to Payroll by means of a Genus AA1 form.
This form is to be completed by the [___________________________] and only
authorised by the Headteacher. In addition to the above, for all appointments, the [
] will complete a Genus P1 form and attach to the Genus AA1 form. A copy of both
will be kept in the employee‟s personal file. All new employees must complete a
Criminal Records Bureau (CRB) form for forwarding to the ECC disclosure unit..
(b) Amendments to an employee‟s terms of employment are to be notified to Payroll
using a Genus AA2 form. This form is to be completed by the
[_________________________] and only authorised by the Headteacher. Reference
is to be made to the Genus P1 form if appropriate.
(c) Terminations of employment are to be notified to Payroll using a Genus LF form. This
form is to be completed by the [__________________________] and only authorised
by the Headteacher. Due regard is to be taken of the last day of service, annual
leave etc to be paid/deducted and any special instructions regarding final payment.
(d) With regard to staff overtime etc, the Headteacher is authorised to incur expenditure
up to the level of expenditure agreed within the annual budget. Beyond this limit,
authorisation can only be made by the [____________________] Committee or the
Governing Body. Claims for additional duties/variations of hours etc will be entered
on the appropriate spreadsheet by the [ ]. The spreadsheet is to be authorised
by the Headteacher, using an additional password and electronically forwarded to
Payroll. No overtime should be undertaken without the prior approval of the
Headteacher.
(e) It is the responsibility of the [_________________________] to ensure that systems
are in place to record all staff contract details and that they are regularly updated to
take account of new appointments, amendments and terminations of employment.
This will ensure that all information on the school‟s financial accounting system is
correct and will avoid distortion of financial information.
(f) Any payroll transactions relating to the Headteacher will be authorised only by the
Chairperson of Governors or Chairperson of the [_____________________]
Committee.
3.12 Supply Staff (For schools using GENUS)
(a) All supply staff will be appointed by the Headteacher/Deputy Headteacher or as
otherwise directed by the Headteacher.
At the same time the appropriate commitment for the estimated costs incurred will be
entered on to the school finance system. It is the responsibility of the
[_________________] to ensure this is done.
(b) It is the responsibility of the individual member of staff to agree with their line
manager the hours worked in the particular payment period. The line manager will
then authorise the claim and forward it to the [ ]. If a dispute arises
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
over hours claimed, the Headteacher will be informed immediately and, if necessary,
advice sought from the school‟s HR service provider.
(c) The hours claimed, payment rate and appropriate ledger code will be entered on an
additional hours/variation of hours spreadsheet by the [ ], authorised
by the Headteacher and electronically forwarded to Payroll..
3.13 School‟s Computer System for Financial Applications
(a) Access
The school must be registered under the Data Protection Act.
Access to the system is determined by the Headteacher and protected by the use of
passwords. It is essential therefore that each person having access to the system
uses only their individual user identification and password which should be changed
at least termly. The password for each user will be written down and kept in
separate sealed envelopes in the school safe, dated when a change of password
takes place.
(b) Back-up
In the event of an emergency it may be necessary to restore data to the computer
system as soon as possible. It is essential therefore that back-up tapes or disks are
made on a daily basis. It is the responsibility of the [______________________] to
ensure that this is done. For security reasons all back-up tapes or disks will be stored
in a suitable safe that is secure, preferably fire resistant and remote from the server.
For data protection purposes, and in line with internal audit guidance for financial
data, back up media should not be taken off-site.
3.14 Keyholders
(a) Buildings
Keys for all buildings and rooms in the school will be held by the Headteacher and
the [________________________]. Where keys for certain rooms are held by other
individual members of staff or Governors, then their name will be entered in a „Keys
Register‟ which will be maintained by the [_______________________].
(b) School Safe(s)
Keys for the school safe(s) will be held by the Headteacher and the
[_________________________________]. Keys will be kept in their possession at
all times and taken off the school site when not on duty. Where only one key is in
use, due regard to security is to be made when considering the location of the spare.
3.15 School Fund (also referred to as School Private Fund or Voluntary Fund)
Governors recognise that they have the same responsibility for the management and
security of the School Fund as for the delegated budget.
(a) All monies relating to School Fund will be kept separate from those of the delegated
budget.
(b) Day-to-day transactions through the School Fund are the responsibility of the
[________________________________].
(c) The School Fund will be maintained in accordance with the rules and regulations laid
down in the Accounting Procedures and Instructions as issued and updated by the
LA.
(d) The cheque signatories are any two from the following:-
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
(please use job titles not individuals names)
[________________________]
[________________________]
[________________________]
[________________________]
Delete this next paragraph if you have sufficient staff to enable satisfactory
separation of duties:
It is accepted that it is good practice for the person originating the cheque not to be
one of the signatories. However, Governors appreciate that for a number of reasons
this is not always practicable and, therefore require the prime document, i.e. the
invoice, petty cash authorisation slip to be signed by both signatories.
(e) Where items are purchased through the School Fund for re-sale to pupils and/or
parents, then appropriate trading accounts will be maintained for each area of
activity.
(f) Monthly/Quarterly/Termly statements of the accounts will be presented to the
[___________________________________] Committee.
(g) All petty cash for the School Fund will be kept in a locked box in the safe and the
[_____________________________] will be responsible for its security.
(g) All petty cash payments to staff must be supported by an appropriate voucher signed
by the member of staff receiving the cash.
(i) Payments are to be authorised by the Headteacher with receipts kept if appropriate.
(j) All suspected irregularities are to be reported to the Headteacher, LA Head of
Corporate Finance (and/or Audit?) and the School Fund auditor immediately.
(k) For private funds with turnover below £100,000 the Governing Body must annually
appoint an independent examiner/auditor, to verify the accounts. The person
appointed should be a competent person, preferably with an accounting qualification
and must be independent of the establishment to which the fund relates, that is, a
person who is not a member of staff or a Governor or their spouse.
For private funds with turnover in excess of £100,000 the Governing Body must
annually appoint a professionally qualified auditor to audit the accounts. This person
must be independent of the establishment to which the fund relates, that is, a person
who is not a member of staff or a Governor or their spouse.
(l) It is the responsibility of the [______________________________] to present the
prepared accounts to the independent examiner/auditor at the end of the financial
year.
(m) The annual verified/audited accounts will be presented to the Governors at the
appropriate meeting in the spring/summer/autumn term.
(n) Any independent examination/audit must be completed within 90 days of the School
Fund financial year end.
3.16 Leasing Policy and Arrangements
By law an operating lease is the only type of lease available to schools. These leases
involve the school paying a rental for the hire of an asset for a period of time and have the
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
character of a rental agreement. No other lease, such as finance leases or hire purchase,
may be entered into by the school as this is a form of borrowing.
The LA has a leasing framework agreement in place (Currently Investec Asset Finance, in
association with Unilink Finance (Sept. 09)). Schools are encouraged to place all leases
through this preferred supplier as all best value and legal integrity checks have been
rigorously tested. If schools choose to utilise other leasing products/ providers, not
specifically approved by the LA, then the following regulations must be observed:
(a) Leasing agreements will only be made where the financial arrangements are such
that they benefit the school and the [________________________________]
Committee have given their approval.
(b) All leasing agreements are to be referred to the Senior Finance & Performance
Manager (Schools, Children & Families Directorate) for advice and approval, except
where the agreement is within the LA‟s approved leasing framework agreement
(section 3.16 above). In any case, any item procured under a lease arrangement
must be in line with the school‟s best value statement.
(c) Once approval has been given, leasing agreements are to be signed by the
Headteacher on behalf of the Governors.
(d) The Headteacher will be responsible for ensuring that all leasing agreements are
kept under review and that appropriate arrangements are made for renewals.
(e) Any lease entered into must meet the following criteria::
Ownership of the asset must remain with the leasing company and there is no
option for the school to purchase the asset at any time;
Any extension of the lease must be at open market values;
The school will not benefit from any sale proceeds of the asset;
The termination value of the lease is equal to or exceeds 10% of the value of the
asset at the commencement of the lease.
3.17 Insurance
The Headteacher must ensure that insurance cover meets or exceeds the requirements of
the LA.
3.171 Public Liability
It is the responsibility of the [________________________________] to ensure that the school
has arranged Public Liability Insurance cover at least within the following parameters:
a) Indemnity limit of not less than £50,000,000, relating to any one incident and unlimited in
any one year of insurance.
b) Products Liability with an indemnity limit of not less than £5,000,000 relating to any one
incident and in the aggregate.
c) Extended to jointly indemnify Essex County Council as the LA.
d) Include cover for volunteers/parents, persons on work experience schemes and
governors, whilst acting in their official capacity;
e) Jointly indemnifying employees.
3.172 Employers Liability
It is the responsibility of the [________________________________] to ensure that the school
has arranged Employers Liability cover at least within the following parameters:
a) Indemnity limit of not less than £50,000,000, relating to any one incident and unlimited in
any one year of insurance.
b) Jointly indemnifying Essex County Council as the LA.
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
c) Jointly indemnifying the Governors and volunteers, whilst acting in their official capacity.
d) Providing an indemnity for employees.
3.173 Officials Indemnity
It is the responsibility of the [________________________________] to ensure that the school
has arranged Officials Indemnity cover at least within the following parameters:
a) Indemnity of not less than £5,000,000, relating to any one incident and in the aggregate
b) Jointly indemnifying Essex County Council as the LA.
c) Jointly indemnifying the Governors and volunteers, whilst acting in their official capacity.
d) Providing an indemnity for employees.
3.174 Libel and Slander
It is the responsibility of the [________________________________] to ensure that the school
has arranged Libel and Slander cover at least within the following parameters:
a) Indemnity of not less than £5,000,000, relating to any one incident and in the aggregate .
b) Jointly indemnifying Essex County Council as the LA.
c) Jointly indemnifying the Governors and volunteers, whilst acting in their official capacity.
d) Providing an indemnity for employees.
e)
3.175 Buildings Insurance
It is the responsibility of the [________________________________] to ensure that the school
has arranged an “All Risks” insurance policy on a full reinstatement basis for buildings and
contents at least within the following parameters:
a) Work in progress must be insured in accordance with the terms of the form of contract
used and with a sum insured adequate to cover the size of the contract.
b) Covering Business Interruption /Consequential Loss with minimum cover of £10,000,000
and a maximum reinstatement period of three years
c) Jointly indemnifying the County Council as the LA;
d) The sum insured must represent the full cost of reinstating the buildings and contents
throughout the term of the insurance.
e) The policy must cover for the loss of up to £3,000, where appropriate, from the school
safe, which would be the combined value of both cash and cheques.
f) Any standard excess applying to the full scope of the insurance cover should not exceed
£500 any one loss. Additional excesses may be imposed if a risk is seen as sub standard
3.176 Other Insurances
It is the responsibility of the [________________________________] to ensure that the school
has arranged insurance cover at least within the following parameters:
a. A cash in transit policy to cover the average weekly cash limits held by the school, up
to a limit of £3,000. Any policy excess applied should not exceed £500.
b. A Fidelity Guarantee policy should be arranged with an indemnity limit of not less
than £1,000,000 with an excess not exceeding £500.
c. Personal Accident policy to cover members of staff with capital and associated
benefits of not less than five times the annual salary or £35,000, whichever is the
greater. In addition, the policy should cover in respect of assault with capital and
associated benefits of not les than five times the annual salary or £35,000, whichever
is the greater.
d. Motor vehicle insurance cover (if applicable) to cover any vehicle(s) owned/ used by
the school for third party claims and jointly indemnifying the LA, for their interest, in
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
respect of such claims. It would also be prudent to cover own damage for the market
value of the vehicle, including the LEA for its respective interest. It is imperative that
such insurance covers business use.
e. Insurance for Hirers for an indemnity of not less than £5,000,000 covering the liability
of Third Parties hiring the school‟s facilities extended to include damage to the
premises and facilities arising out of the hire. Any additional cost of this insurance will
be charged to the hirer.
f. Off-site Activities Insurance, covering comprehensive travel risks for official school
trips and activities taking place off site. The insurance should automatically include
cover for trips involving:
1. An overnight stay
2. Travel Abroad
3. Hazardous Activities
g. An Engineering Inspection contract to cover the statutory inspection requirements
relevant to lifts, boilers, air receivers and fume cupboards etc.
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
4.0 FINANCIAL PLANNING AND REVIEW
Budget Planning / Setting
4.1 The school‟s overall budget plans (both one year annual and multi year forward financial
plan) will be prepared by the [_________________________] in consultation with the
[Governing Body / Finance Committee_]. The budget will be prepared having regard to all
known needs of the school including the School Improvement/ Development Plan and the
Asset Management Plan. It is the responsibility of the [_________________________] to
ensure that all the required budgeting paperwork is submitted to the LA in accordance with
the Essex Scheme for Financing Schools (ESFFS).
4.2 Detailed records will be kept of all information used in preparing the budget, including
estimations of staffing requirements. These will include calculations of costs and all
assumptions made and will be filed in a logical order in accordance with the requirements of
the Financial Management Standard in Schools (FMSiS).
4.3 The [_________________________] will be responsible for ensuring that the school has a
business plan in place for all trading activities. The plan will clearly demonstrate the
expected profit, or the acceptable level of loss, the Governing Body are prepared to accept
for that traded activity. The business plan should be clearly derived from the School
Development Plan.
4.4 The school budget can be approved by the full Governing Body or this function can be
delegated to a Finance Committee.
The annual budget plan and cash flow statements must be submitted to the [full Governing
Body / Finance Committee] for consideration during the spring term.. After approval by the
[full Governing Body / Finance Committee] a signed copy budget plan will be submitted to
the LA by the 1st May. (It is the responsibility of the Headteacher to ensure this is done.) The
Chairperson or in his/her absence the Vice Chairperson of the [full Governing Body /
Finance Committee] is authorised to sign the approved budget plan.
4.5 A copy of the signed budget plan is to be placed in the minute file and a further copy
retained by the Headteacher.
Budget Monitoring
4.6 The [_________________] will submit to the [________________________________]
Committee, as soon as possible after the end of the financial year, details of the out-turn
statement showing expenditure and income against budgets for the previous financial year.
The current year‟s budget shall be reviewed in the light of the prior year out-turn.
4.7 The [_________________] will be responsible for monitoring actual against expected
expenditure and income within each budget line and producing appropriate monthly reports
for the [________________________________] Committee. Urgent budget problems will be
reported to the Chairperson of the [______________________________] Committee
immediately.
4.8 The [_________________] will submit the appropriate system produced monitoring reports
to the [______________________________] Committee together with a written explanation
of significant variances and a projection of expenditure and income to year end.
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
If monitoring reports are given in a non-system based format (e.g. excel spreadsheets / user
defined reports) then they will be backed up with a system generated report showing a clear
reconciliation between them. A nominated governor must be appointed to perform this
reconciliation and minutes must record its satisfactory completion. This gives the governors
clear assurance that the information being reported is a true reflection of that held by the
accounting system.
4.9 Where trading activities take place, e.g. catering, uniform sales, etc. a trading account must
be in place that clearly identifies purchases, sales, stock levels and details of profit /loss.
Financial monitoring reports must be submitted to the Governing Body/Finance Committee
on at least a termly basis.
Local Authority Returns
4.10 The [_________________] will be responsible for ensuring that all financial transactions are
recorded on the financial system in line with the Consistent Financial Reporting (CFR)
framework.
4.11 The [_________________] will be responsible for ensuring that all financial monitoring
returns (i.e. Budget Notification, Months 6 & 9 and Year End returns) are submitted to the
LA‟s Schools Finance Monitoring team by the published deadlines.
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
5.0 INTERNAL CONTROL
The objectives of Internal Control are to give the Governing Body confidence that as far as
reasonably possible, the accounting records are complete, genuine and achieve best value.
5.1 The [_______________________________] is responsible for carrying out the monthly bank
statement reconciliations for all accounts within one week of receipt. All discrepancies are to
be reported to the Headteacher and, if appropriate, the bank and investigated immediately.
5.2 The [_______________________________] is responsible for completing the monthly VAT
returns in the prescribed format and forwarding them to the ECC Corporate Finance VAT
officer within one week of the end of the VAT accounting period.
5.3 The Headteacher will be responsible for periodically checking (at least once per term) and
signing and dating to confirm the checks have been made on the following:-
(a) bank account reconciliations.
(b) system reconciliation.
(c) VAT returns.
(d) petty cash reconciliations.
(e) the appropriateness of payment arrangements in the context of maximising cash flow.
(f) the use and authorisation arrangements of Direct Debits.
(g) Staff salary payments are correct and match commitments.
(h) Year end transactions – i.e. Creditors & Debtors.
5.4 The Headteacher is responsible for regularly checking and signing to confirm that checks
have been made on payments made and income received to monitor that:-
(a) transactions have been properly authorised
(b) no payments have been made which could be classified as fee payments to individuals
(c) income can be accurately traced from the source to the bank
5.5 Statement of Internal Control
It is the responsibility of [_______________________________] to complete an annual
Statement of Internal Control (SIC) (Appendix E) that refers to the previous year‟s accounts.
The statement can be initially ratified by the Finance Committee, but final approval lies with
the Full Governing Body. The SIC must be signed by the Headteacher and Chairperson of
both the full Governing Body and Finance Committee (if applicable). The SIC requires
assurance that comprehensive independent testing of financial controls have taken place
and procedures are being adhered to, and the SIC pre-certification checklist has been
completed by Governors (Appendix E) .A copy of the signed SIC must be retained on the
school premises and an unsigned electronic copy must be forwarded to the LA internal Audit
department before the end of the Summer Term.
5.6 Separation of duties
It is the responsibility of the Headteacher to ensure that financial duties are properly
separated between individuals.
Functions to be separated between staff will include:
a) Execution – the placing of an order, receipt of goods and services or charging and
receipt of a fee
b) Authorisation – the authorisation of a transaction such as a purchase order or payment
c) Payment – the completion of cheques or batching procedures
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
d) Custody – the holding of goods and services
e) Recording – the completion of the accounting records
f) Post transaction management checking– reviewing previous transactions to identify
errors or intentional manipulation
Delete this next paragraph if you have sufficient staff to enable satisfactory separation of
duties:
It is accepted that the governors are aware of the need for separation of financial duties,
however due to the small size of the school there are insufficient staff to separately perform
these tasks, therefore extra additional checks will be made by the Headteacher and a
nominated member of the Governing Body.
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
6.0 BANKING ARRANGEMENTS
6.1 All decisions with regard to choice of banking service provider and subsequent banking
arrangements will be made by means of a special resolution made at a meeting of the Full
Governing Body, and in accordance with the requirements of the LA‟s Chief Financial
Officer, as described in the Finance Manual for Schools.
6.2 The school‟s bank and/or building society must be informed that the school accounts must
never become overdrawn.
6.3 Reconciliation of the school‟s own financial records to the bank will be made monthly, within
one week of receipt of the bank statement. The [_________________] is responsible for
ensuring this is completed.
6.4 Where the cash flow position is such that the bank account might become overdrawn, an
application, signed by the Headteacher and the Chair of Governors or Chair of Finance, can
be made to the LA‟s Schools Finance team for an early advance of the monthly budget
allocation. Any such applications must be reported to the
[______________________________] Committee at the next meeting, together with an
explanation as to the reasons for the advance and the cost to the school in terms of interest
charged.
6.5 Governors will wish to maximise income as far as possible and, where appropriate, a high
interest or deposit account will be maintained, in addition to the normal current account.
Surplus balances will, as far as possible, be transferred to a high interest or deposit account.
6.6 Direct Debits will only be made with the authorisation of any two signatories from the
following:-
(please use job titles not individuals names)
[____________________________]
[____________________________]
[____________________________]
[____________________________]
For any Direct Debit authorisation over £10,000, then one of the signatories must be the
Chairperson of Governors.
6.7 Separate bank accounts will be kept for the School Fund and the delegated budget and must
be accounted for separately.
6.8 When banking money received (either cash or cheque) bank paying in slips will be
completed in full, clearly showing the split between cash and cheques, and each cheque will
be listed separately.
6.9 Use of debit cards (e.g. Switch, Delta, Connect etc.) is not permitted.
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
6.10 Purchase Cards are not considered to infringe the borrowing restrictions imposed on
schools, providing any balance is cleared in full at the end of each month.
The [______________________________] will be appointed to administer the signing in
and out of cards, they will not be a card signatory themselves, but will maintain a list of those
staff members who are authorised signatories.
A direct debit will be set up between the bank and purchase card provider to clear the
monthly balance in full.
Written instruction will be given to card users on the card‟s scope of use and expenditure
limits.
All purchases made using a purchase card must be authorised in the same way as any other
purchase with an official order being raised and a commitment entered onto the accounting
system prior to the purchase being made. Purchase order numbers should be quoted on any
charge card purchase.
6.12 Purchase receipts will be returned as soon as is practically possible from card users to the
[______________________________],, who will reconcile receipts on a monthly basis
against the statements and subsequently against the bank direct debit charge.
6.13 When not on loan to staff members all purchase cards will be kept in the school safe.
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
7.0 PURCHASING AND PAYMENT PROCEDURES
7.1 Budget-holders will be responsible for requesting the purchase of items or services from
their own budgets.
Option A
This will be done by means of an Internal Order Form (see Appendix K) which will be sent to
the Finance/School Office.
Option B
This will be done by the appropriate budget-holder notifying the
[________________________________] of his or her requirements.
Delete either option A or option B as applicable to your school
7.2 On receipt of the Internal Order Form (or notification), the
[___________________________] will determine that the appropriate budget has sufficient
funds to meet the order. Where sufficient budgeted funds are identified, the
[___________________________] will raise an official sequentially numbered Purchase
Order to send to the supplier/contractor. Reference will be made as appropriate to the
procurement standards issued by Essex County Council. Internal Order Forms will be
numbered by the [___________________] and kept in a file in the Finance/School Office.
7.3 Orders are to be authorised by the Headteacher only (or Deputy Headteacher as allowed
under these regulations). Paper copies of official orders will be kept in numerical sequence in
a file in the Finance/School Office. Where appropriate, a copy of the official order will be sent
to the budget-holder.
7.4 Any urgent order that is placed verbally should be entered onto the accounting system as
soon as possible so that a purchase order can be setup to register the financial commitment.
An internal pro-forma or confirmation Internal Order form should be used to notify the
[___________________________] so that a commitment may be raised. It is not acceptable
to wait until the invoice/ delivery note is received before entering a commitment onto the
accounting system.
7.5 All invoices received will be checked against the original order for accuracy (and delivery
notes where appropriate) and entered promptly on the school‟s financial system.
7.6 The cheque signatories are any two from the following:-
(please use job titles not individuals names – the Finance Officer will not normally be
a signatory)
[________________________]
[________________________]
[________________________]
[________________________]
Delete this next paragraph if you have sufficient staff to enable satisfactory
segregation of duties:
It is accepted that it is good practice for the person originating the cheque not to be
one of the signatories on the cheque. However, Governors appreciate that for a
number of reasons this is not always practicable, and therefore, require prime
documents, i.e. invoices, to be signed by both signatories(See Paragraph 7.9).
For any cheque having a value of £10,000 and above then one of the signatures MUST be
the Chairperson of the Governing Body.
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
7.7 The [___________________] is designated to control cheques and must ensure that:
(i) where continuous cheque stationery is used, the approved format is complied with, in
accordance with LA guidance.
(ii) all cheques are securely stored.
(iii) all cheques are entered correctly on the financial accounting system.
(iv) spoiled cheques are marked as cancelled and retained.
(v) minimum remaining cheque levels are established with the bank.
(vi) all cheques are properly accounted for, i.e. they are still in stock or have been used.
7.8 The [_____________________________] must ensure that all prime records are retained
for six financial years plus the current year and are stored in a secure and logical manner.
7.9 If discounts are available for prompt payment, then payments can be made immediately,
having taken into account any loss of interest that might arise. If not, cheques will be issued
in accordance with the trading terms of the individual contractor or supplier. Due regard must
be taken of the „Late Payment of Commercial Debts Regulations 2002‟.
7.10 A copy of the computer-generated remittance advice relating to the cheque will be affixed to
the original invoice, both of which will then be filed with the official order. Original invoices
must be marked “paid” to ensure duplicate payments are not made, together with details of
the cheque number, date sent etc (a suggested format of a rubber stamp type “grid-marking”
is shown below).
P A I D
Order No Date
Cheque Amount £ Cheque Number
Entered on System Cheque Prepared by -
Date
Initials Signed -------------------------------------------------
Copy Invoice This box to be signed by another cheque
Yes/No signatory.
Signed -------------------------------------------------
Delete this next paragraph if you have sufficient staff to enable satisfactory
segregation of duties:
Governors recognise that the best policy is for the cheque to be prepared by
someone other than a cheque signatory. It is accepted however that in some schools
this may not be possible and that the person preparing the cheque may well have to
be one of the signatories.
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
7.11 Copy invoices are not to be paid unless exhaustive checks have been performed to confirm
that payment has not previously been made. References back to the original order are to be
made in every case. Once the checks have been made, the invoice should be signed to
confirm this and endorsed “copy invoice not previously passed for payment”.
7.12 Under no circumstances are payments to be paid against statements.
7.13 Where appropriate, adequate checks are to be made that the contractors employed for
buildings work have Public Liability Insurance Cover, minimum value £5,000,000. It is the
responsibility of the [________________________________] to ensure that this is complied
with.
7.14 For any order or purchase which is estimated to be less than £5,000 in value, for the supply
of goods, materials or services, the budget holder must follow the schools best value policy,
as laid out within these regulations..
Amounts between £5,000 and £50,000, will be subject to the receipt of at least 3 competitive
quotations, documentary evidence of the various quotations must be obtained and attached
to the purchase order and appropriately authorised. Where a quotation other than the lowest
is accepted, the reasons (in line with the schools best value policy) for its acceptance must
be documented, attached to the purchase order, and reported to the Governing Body. All
decisions made must be recorded in the minutes of that meeting for future reference
In accordance with agreed procurement standards, approval of contracts over £50,000 will
only be made after following the tendering procedure (section 12).
7.15 INTERNET PURCHASES
At all times, the same rigour of internal control must be placed on internet purchases as is
normally applied to standard procurement with regard to separation of duties, authorisation
controls and independent management checking.
a) Internet Orders:
The [___________________] will be authorised to place online purchases..
Requests should be made to the [_____________] from the budget holder in the normal
manner (section 7.2), an official order should be raised on the financial accounting system
and authorised by the Headteacher.
It is the responsibility of the budget holder to ensure the internet is the most appropriate
means for procurement.
Where possible the official order number should be quoted on the internet order as a cross
reference.
The internet order must be raised in the name of the school with the school‟s address, not to
an individual.
b) Internet Payment:
The preferred method of payment for internet purchases will be the request of an invoice
from the supplier, which can be paid via the school‟s normal payment route.
If the supplier is unable to supply an invoice in advance, the [___________] will be
authorised to use the schools purchase card to make payment (the same rules for card
authorisation apply (section 6.9)).
Payment by an individual‟s personal credit card should only be considered when the above
options have been exhaustively attempted and failed. The correct authorisation procedure
for purchases should still be adhered to (section 7.3), and the school retains the right to
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
refuse to reimburse the individual if the school‟s procedures are not followed.
Reimbursement to individuals should be made in the normal manner upon production of an
original invoice/receipt.
Supplier invoices, delivery notes and all relevant documentation should be obtained for all
internet purchases and retained within the normal filing system (section 7.7). This is
especially important if the school is to recover any VAT element.
All purchases should only be made from secure websites that the [_________] has gained
reassurance are safe and free from fraudulent activity. The use of online auction websites is
not recommended.
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
8.0 INCOME
8.1 Where required, invoices will be issued in two-part sequentially numbered stationery, with
one copy sent to the third party, and the other copy retained in the school for the purposes of
credit control. VAT must be accounted for appropriately. The
_____________________________________] is responsible for issuing invoices.
8.2 The Headteacher shall ensure at termly intervals that all invoices are properly accounted for
and that all monies due to the school have been collected.
8.3 All income received should be recorded immediately on a Daily Collection Record (see
Appendix D) and entered onto the school‟s financial accounting system.
8.4 All income shall be acknowledged by the collector to the payer, either by means of an issue
of an official numbered receipt or by signing an official collection record. A receipt should
always be issued for income in excess of £10.00 (including school meal monies).
8.5 When a receipt is issued the top copy will be given to the payer and the duplicate copy kept
at the school.
8.6 All monies received must be banked intact as soon as is practicable. The insurance limits set
for cash held on the premises (section 3.716) should not be exceeded. If this is unavoidable,
e.g. proceeds from a school fete, the insurer must be informed and the monies banked as
soon as is practicable.
8.7 All cheques banked must be entered on the bank paying-in slip.
8.8 For normal day-to-day transactions, the [_________________________________] will be
responsible for receiving and banking income.
8.9 The [_________________________________] shall periodically check that all the monies
due to the school have been collected and banked. For example, cross-checking the Daily
Collection Record to the copy bank paying-in slip and bank statement entry.
8.10 As part of the reconciliation procedures, the [______________________________] will
ensure that the expected monthly budget allocations to the bank account are made on time
by the LA „Purchase to Pay‟ team.
8.11 The [____________________________________] is responsible for ensuring that all other
receipts due to the school are made on time by the LA „Purchase to Pay‟ team and all other
relevant agencies.
8.12 Personal cheques will not be cashed from money received by the school.
8.133 Catering Income
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
Income collected must be prepared for banking, banked, reconciled and retained in the
same manner as all other income to the school.
Delete either (a) or (b) as applicable to your school
(a) School Meal Registers:
The registers must be completed in ink and reconciled on a daily basis with the income
collected by the [____________________________________]. The numbers of meals paid
for must be reconciled to the number of meals issued by the kitchen (taking free school
meals into account) on at least a weekly basis by the
[____________________________________].
(b) Canteen Style Catering
It is the responsibility of the[____________________________________] to ensure the
following procedures are adhered to:
i. Tills will be reconciled daily by a person independent of the till operator
ii. Till reconciliations will be recorded, with any till errors highlighted and signed
by both the till operator and person performing the reconciliation.
iii. Unresolved till errors above [£_____] should be reported immediately in
writing to the [____________________________________]. (If still
unresolved, all errors to be written off must be reported to the governing body
in accordance with Sections 3.3 and 3.4 of these regulations)
iv. The [________________________] will be responsible for producing a daily
cumulative income sheet which details how the amount entered on each
paying in slip reconciles with the till total(s).
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
9. PETTY CASH
9.1 Minor items of expenditure can be paid for or reimbursed to staff through the school‟s own
petty cash system. The amount to be held (imprest) for petty cash disbursements should be
agreed by the Finance Committee
9.2 Expenditure paid through petty cash should not exceed £[____] on any one item, and not
exceed £[____] in any one week to one individual. Requests for amounts above this limit can
only be authorised by the Headteacher.
9.3 All purchases made through petty cash, regardless of size, should be pre-authorised by the
Headteacher (section 7.0). Purchases made by the Headteacher must be pre-authorised by
the Chair of Governors.
9.4 All payments made must be supported by a VAT receipt for the goods purchased, along with
an appropriate voucher signed by the member of staff receiving the cash.
9.5 All petty cash will be kept in a locked box in the safe and the
[_________________________________] will be responsible for its security.
9.6 The amount of petty cash held in the school must be kept to a minimum and should never
exceed [____] at any one time. The maximum amount of cash held in the school at any time
must never exceed the insured limit for the safe as set by the school‟s insurance cover.
9.7 The [_______________________________] will be responsible for the prompt entry of
transactions onto the accounting system. The [_______________________________] will
be responsible for the monthly reconciliation of the petty cash. Expenditure plus cash in
hand should equal the imprest.
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
10. PAYROLL AND PERSONNEL PROCEDURES
10.1 All staff appointments and amendments are to be made in accordance with the
arrangements laid down in 3.11.
10.2 Neither the Headteacher nor the Deputy Headteacher can authorise alterations concerning
their own contractual and pay conditions. Authorisations must be made by the Chair of the
Governing Body.
10.3 All monthly payroll data is to be reconciled by the
[__________________________________] to agree Salary, National Insurance,
Superannuation and any other deductions.
10.4 All payments made each month to the Payroll Service Provider, together with payments
made to outside staff agencies are to be debited against the relevant budgets and credited
to the Payroll Control Account. After the appropriate BACs transfers, and the corresponding
entries in the Payroll Control and Bank Accounts are made, the balance in the Payroll
Control Account must be reconciled, and, if the balance is not nil, any differences noted and
explained. It is the responsibility of the [___________________________________] to
ensure this is done.
10.5 Each month the [___________________________________] will reconcile back to the bank
statement all payments for salaries, BACS, and other salary related payments.
10.6 Each month the [___________________________________] will check a sample of the
personnel records maintained by the school to the payments actually made by the Payroll
Service Provider.
It is expected that over the course of a year, every member of staff would have had his/her
salary payment checked against personnel records at least once. It is the responsibility of
the Headteacher to ensure this is done.
10.7 Copies of all individual notifications to the Payroll Service Provider will be filed by the
[___________________________________] in the personal file of the staff member
concerned and kept secure .
10.8 Any contract for the services of a Payroll Service Provider will be reviewed regularly to
ensure that the school is getting value for money and that the provider is giving adequate
service. A copy of the contract should be held in school.
10.9 (where appropriate)
Where cheque payments are made to employees for expense claims, mileage and
subsistence etc, the recipient must acknowledge receipt by signing an official receipt and
returning it to the Finance/General Office. Both the claim form and the receipt are to be kept
as prime documents.
10.10 The Headteacher (or a nominated senior member of staff) will carry out monthly
management checks to ensure that all the internal control mechanisms shown above are in
place and are being adhered to, and to ensure the accuracy of all payroll working papers.
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
11. LETTINGS POLICY
11.1 General
The Governing Body recognises the position of the school in the local community and that
encouragement should be given to the use of the school premises by outside organisations.
The Governing Body wishes to take every possible care to ensure that all children/young
people and others using the school premises out of school hours are safe from abuse and
that they are treated with dignity and respect.
The letting of the school is the responsibility of the Governors and the administration of the
letting is the responsibility of the School Office.
Where the income from a letting is paid into the Governors funds, then arrangements must
be made for reimbursement to the school of costs involved e.g. site manager‟s salary,
heating and lighting etc.
11.2 Application Form
All hirers will complete the appropriate lettings application form (see Appendix G). Day to
day approval of requests for hire will be the responsibility of the
[________________________________] after -
i) confirming the scales of charges.
ii) ascertaining the application form has been properly signed by the hirer.
iii) confirming whether or not the hirer is affiliated to any national association that has its
own child protection policy.
iv) that the hirer has a child protection policy if not affiliated to a national association,
v) that a copy of the school‟s own child protection policy and guidelines has been passed
to the hirer and that they have signed to confirm receipt.
vi) whether or not it is necessary to seek references for the hirer.
Abatement of charges can only be made by the Headteacher, subject to
[_____________________] committee approval.
11.3 Bookings
All requests for hire will be logged in the lettings or office diary by the
[_______________________]. Payment will be required in advance for all one-off lettings
and where the hirer is not known to the school. In other instances it may be appropriate to
require a deposit. All such deposits will be banked immediately. Where a refund of the
deposit is subsequently required, then a cheque should be issued.
11.4 Payments
Every effort should be made to collect lettings income in full when the booking is made (see
Section 8). Invoices on two-part sequentially numbered stationery will be issued to hirers for
use of the school premises. The [_____________________________________] is
responsible for issuing invoices.
The Headteacher shall ensure at termly intervals that all invoices are properly accounted for
and that all monies due to the school have been collected.
11.5 Debt Management
Unless specifically detailed on the invoice, payment terms will be 28 days.
The following timetable shall apply where payment is not received:-
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
(a) 28 days after original invoice issued - first reminder letter
(b) 2 weeks after first reminder letter - second reminder letter
(c) 2 weeks after second reminder letter - referral to Legal Services Provider
If, having taken legal advice, it is determined that the debt is not recoverable it will need to
be „written off‟ as set out in Section 3.3..
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
12. TENDERING PROCEDURE
This section applies where the school chooses to conduct its own tendering process: It is
recognised that, especially with regard to specialist or complex works and purchases, the
school may choose to appoint a professional third party (e.g. surveyor, consultant, architect)
to carry out the tender process on the schools behalf;. If a third party is used it is expected to
apply these regulations with the same rigour and ensure that the principles of the Office of
Government Commerce (OGC) Procurement Policy and Standards Framework is adhered
to.
12.1 Approval of contracts over £50,000 will only be made following the school‟s tendering
procedure and by reference to the standards laid down in the Procurement Standards for
Schools contained in the Finance Manual for Schools.
12.2 Invitation to submit tenders will be made by appropriate means, i.e. invitation to tender
through advertising in appropriate trade journals etc. Due regard must be given to the
expected total valuation of the contract (spanning all years in the case of multi year
contracts) and publication within the Official Journal of the European Union (OJEU) will be
necessary if relevant financial thresholds are met .
12.3 The invitation to submit tenders (Section 12.2) will include the nature and purpose of the
contract, where further details can be obtained and the last date and time on which tenders
can be received, normally not less than fourteen days after the invitation is published.
12.4 All tenders received must be in a plain sealed envelope bearing only the words “tender” and
the subject to which the tender refers.
12.5 All tenders will be opened at the same time and details of contractor, tendered amounts and
any other details recorded at the time of opening.
12.6 Tenders will be opened by any two nominated representatives from the Governing Body.
Tenders received after the closing date and time will not be considered.
12.7 No contractor will be allowed to amend the tender after the date and time fixed for receipt of
tenders. However, if genuine and obvious errors are found in tenders, contractors will be
allowed to withdraw, confirm or amend the tender as appropriate.
12.8 In accepting any tender, Governors will analyse and compare all possible options to make
sure value for money is obtained. This might mean accepting a tender that is not necessarily
the lowest. Where a tender other than the lowest is accepted, the reasons for its acceptance
must be documented and reported to the Governing Body. All decisions made must be
recorded in the minutes of that meeting for future reference.
12.9 Acceptance of any tender will be confirmed to the contractor in writing and no work should
be started until this has been done.
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
12.10 Any contracts awarded will include a paragraph to the effect that any contractor will be
prohibited from transferring or assigning, directly or indirectly, any portion of the contract to
any other person or contractor, without the written permission of the Governing Body.
12.11 All ongoing contracts will be reviewed and renegotiated at regular intervals.
12.12 Governors and school staff should declare their personal interests whether pecuniary or non-
pecuniary in any proposal to call for tenders for supply of goods, materials or services or in
the decision making process to accept any such tender
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
13. GOVERNORS‟ ALLOWANCES
Section 36(5) of the Education Reform Act 1988 enables Governing Bodies to decide
whether they wish to pay travelling and subsistence allowances from the school budget to
individual members of the Governing Body. The policy of the governors in respect of
payment of allowances must be openly available to parents and governors.
The Governing Body must consider the payment of allowances annually, and the outcome
must be recorded appropriately in the minutes.
Option A (delete if not required)
13.1.1 Governors have agreed that subsistence and travelling expenses may be paid to all
governors. Reimbursement of actual expenditure by an individual governor on, for example,
postage, telephone calls, child care or baby sitting costs will also be allowed.
13.2 The school will reimburse mileage expenses to Governors for journeys at a rate in
accordance with the limitations set out by HM Revenue & Customs. (Appendix C).
13.3 Rates of subsistence will be paid at the rate and within the conditions that adhere to the ECC
policy on travel and subsistence allowances (updated December 2008):-
Breakfast £4.48
Lunch £6.17
Tea £2.43
Evening Meal £7.64
NB – Actual expenditure only can be claimed up to the maximum stated above, and must be
supported with receipts, whatever the expenditure.
Each Governor making a claim for expenses must use the form provided (see Appendix I).
The claims will be processed for payment in the school office. All records of claims and
payments must be kept together.
13.4 All records and papers relating to payment of Governors‟ expenses will be retained in the
school for six financial years plus the current year in a secure and logical manner.
13.5 Authorisation of governors‟ expenses will be by the Chair of the Governing Body. Claims by
the Chair of the Governing Body will be authorised by both the Vice Chair of the Governing
Body and the Chair of the [Finance] Committee. Where a separate [Finance] Committee
does not exist the Governing Body will appoint a second authorising governor.
Option B (delete if not required)
Governors have agreed that travelling and subsistence allowances will not be paid to
Governors.
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
14. GOVERNORS WHISTLEBLOWING POLICY
14.1 GOVERNORS STATEMENT
The Governors of [____________________________________] School are committed to
tackling all forms of malpractice, fraud etc and treat these issues seriously. The Governors
recognise that some concerns may be extremely sensitive and have therefore developed a
system which allows for the confidential raising of concerns within the school environment
but also has recourse to an external party outside the management structure of the school.
The Governors are committed to creating a climate of trust and openness so that a person
who has a genuine concern or suspicion can raise the matter with full confidence that the
matter will be appropriately considered and resolved.
The provisions of the policy apply to matters of suspected malpractice and fraud and not
matters of more general grievance which would be dealt with under the school‟s grievance
procedures.
14.2 BACKGROUND AND CONTEXT
This policy on „whistleblowing‟ has the following background and context:
(a) Any version of the code adopted by the Governing Body will form part of the
Conditions of Employment. The code currently states:
“School employees are expected to give the highest possible standard of service to
the public through the performance of their duties. Employees will be expected
through agreed procedures and without fear of recrimination, to bring to the attention
of their line manager any deficiency in the provision of service.
Employees must report to the appropriate manager any impropriety or breach of
procedure.”
(b) The legal background relating to “whistleblowing” is covered by the Public
Interest Disclosure Act 1998 which affords protection against dismissal penalty where
an employee discloses in good faith, with reasonable grounds for belief in the
disclosure, certain information relating to the following examples:-
Malpractice Fraud
Failure to comply with legal obligations Manipulation of accounting records
Child protection issues and finances
Miscarriages of justice Inappropriate use of school assets
Criminal offences or funds
Danger to Health & Safety Decision making for personal gain
Damage to the environment Abuse of position to influence
Concealment of evidence relating decisions
to the above Fraud and deceit
(c) This policy sets out the agreed procedures that should be followed where employees
have concerns about what they regard as such impropriety or neglect of duty. Such
breaches of acceptable standards may be in relation to ethical or professional
standards, as well as the school‟s expectations on money, gifts, hospitality, health
and safety and welfare, equal opportunities, relationships and outside interests. The
Code of Conduct gives greater details.
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
(d) This procedure should be used where concern is about the consequences for other
employees or the public. If the concern is about the individual being disadvantaged,
by the action or failure to take action, then that should be pursued through the
School‟s Grievance Procedure.
14.3 WHAT SHOULD AN INDIVIDUAL DO IF “WHISTLEBLOWING”?
(a) Judgement will need to be exercised here if the inaction or lapse of standards seems
to be minor, then it may well be sufficient just to bring the matter to the attention of
the employee who appears to be at fault.
(b) If the matter is more significant, particularly if it involves breaches of the school‟s
Code of Conduct or where a previous informal response has been apparently
disregarded, then the matter should be raised formally with the line manager and as
a matter of urgency if it appears serious.
If given verbally, confirmation of the complaint should be made in writing as soon as
possible.
(c) Where the complaint concerns the line manager, or having made the report it is
believed that appropriate action has not been taken then the complaint should be
brought to the attention of a more senior manager.
(d) If it is believed that fraud, theft or other potential gross misconduct is involved; the
matter should be raised quickly as mentioned above.
It must not be mentioned to the subject of the complaint or other colleagues as this
could prejudice subsequent investigation.
(e) Where there are genuine and justified suspicions of wrong doing, even though at the
time of “whistleblowing” there is no concrete evidence of serious wrong doing, this
should not deter anyone from going ahead and reporting the matter, particularly
where it may involve potential risk to vulnerable people.
(f) The Governing Body encourages the “whistleblower” to raise the matter internally in
the first instance to allow those school staff and governors in positions of
responsibility and authority the opportunity to right the wrong and give an explanation
for the behaviour or activity.
The Governing Body have designated a number of individuals to specifically deal
with whistleblowing and if the “whistleblower” feels that appropriate action has not
been undertaken after following the actions in paragraphs (b) and (c) above then the
matter should be referred to one of the individuals shown below:-
Headteacher
Chairperson of Governors
Confidential post box – if appropriate to the school.
(g) The “whistleblower” may prefer to raise the matter in person, by telephone or in
written form marked “private and confidential” and addressed to one of the above
named individuals. All matters will be treated in strict confidence and anonymity will
be respected wherever possible.
Alternatively if the “whistleblower” considers the matter too serious or sensitive to
raise within the internal environment of the school, the matter should be directed in
the first instance to the Senior Finance & Performance Manager (Schools, Children &
Families Directorate), Essex County Council. The County Council has its own
procedures for dealing with such matters and will ensure every effort to respect the
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
confidentiality of the “whistleblower”. The Senior Finance & Performance Manager
(Schools, Children & Families Directorate) will ensure all relevant officers of the
County Council and if appropriate, officers of the Department for Education and Skills
and Police are informed as appropriate.
In addition, information and advice can be obtained from the charity – „Public
Concern at Work‟. This charity offers free legal advice in certain circumstances about
serious malpractice at work. Their literature states that matters are handled in strict
confidence and without obligation. Contact details for the charity are as follows:
Public Concern at Work
Suite 306
16 Baldwin Gardens
LONDON
EC1N 7RJ
Telephone number – 0207 404 6609
14.4 WHAT SHOULD A LINE MANAGER DO WHEN A COMPLAINT IS RECEIVED?
(a) It is essential that problems raised are tackled effectively and quickly and with the
aim of righting wrongs, this may well be best achieved in many less serious cases by
discussion with the “offending” employee and securing a commitment as to future
standards and corrective action. In other more serious cases, the matter may well
have to be referred to a senior manager.
It may be necessary to instigate disciplinary proceedings.
(b) Complaints received from outside of the school environment must be dealt with by
following the procedures as outlined in the school‟s own Code of Conduct/Customer
Care Code of Practice.
(c) Any written complaint/allegation should be given a written acknowledgement and
confirmation that the matter will be looked into. Unless clearly made in a very low key
way about minor matters, verbal complaints/allegations should receive a written
acknowledgement in the same way.
(d) In the event of the allegation being of a serious nature e.g. relating to a fraud or other
gross misconduct offence, there may well be a need to involve other colleagues
immediately – see paragraph no. 14.3(f). This should normally be agreed initially by
the Chairperson of Governors and/or the Headteacher who, in turn, should keep the
Chief Financial Officer informed.
(e) When any complaint or allegation has been looked into and resolved or dealt with,
the person who raised the matter in the first instance should be notified – normally in
writing unless common-sense indicates that it can be done more appropriately
verbally. How much detail to provide in such cases is a matter of judgement.
14.5 PROTECTING “WHISTLEBLOWERS” AND COMPLAINANTS
(a) “Whistleblowers” have an expectation that their identity can be kept concealed. In the
majority of cases this may be possible, but in more serious cases where disciplinary
action may have to be taken against an individual, it may well be judged that they
have a right to know the source as well as the nature of such complaints. In any case
the Governing Body is committed to doing as much as possible to ensure that the
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
well being of the “whistleblower” at work does not suffer as a result of the tensions
that may result from the making of or investigation of complaints.
(b) Individuals are encouraged to bring to the attention of their managers any
harassment or victimisation they may suffer as a result of whistleblowing. All
necessary action will be taken to ensure that such harassment or victimisation is
stopped.
(c) It may be that “whistleblowers” will find the process of reporting wrong-doing and
making statements etc stressful, particularly where there may be feelings of divided
loyalties. In such cases the opportunity should be given for the “whistleblower” to talk
through these anxieties and feelings, either with their manager or possibly, someone
from an external counselling service. The Governing Body encourages this action.
14.6 INDIVIDUALS RECEIVING A COMPLAINT ABOUT THEMSELVES
If the complaint or allegation is at all significant or made in a formal way, particularly
by a member of the public or other external users, then the line manager, or
Chairperson of Governors in the case of a Headteacher, should be informed even if it
is believed that the complaint is groundless or unjustified.
Where a complaint or “grumble” clearly does not justify the issue being pursued in
this way, then a brief file note or diary entry will often be appropriate and in the best
interests of the individual.
14.7 A SENSE OF PERSPECTIVE
As stated in the Code of Conduct, all staff have an obligation under the code to raise
concerns where it is seen that proper standards have clearly been breached or
ignored.
Nevertheless it is important that where deficiencies in service provision standards are
involved rather than in areas of malpractice, staff should satisfy themselves that the
failing is serious and that the potential disadvantage to the school or public is
significant. Any unnecessary over-zealous reporting might be inappropriate and
counter-productive.
However, Governors re-iterate that individual staff members are encouraged to raise
genuine concerns with the knowledge that they will be taken seriously.
14.8 MALICIOUS ACCUSATIONS
If on investigation, it is considered that an individual has made malicious allegations
without any real substance, then these too will be taken seriously and may constitute
a disciplinary offence or require some other form of penalty appropriate to the
circumstances.
14.9 WHISTLE BLOWING CONCLUSION
Existing good practice within the school in terms of its systems of internal control,
both financial and non-financial and the external regulatory environment in which the
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
school operates will ensure that cases of malpractice rarely occur. This
whistleblowing policy is provided as a reference document to establish a framework
within which issues can be raised confidentially internally, and if necessary outside
the management structure of the school.
This document is a public commitment by the Governing Body that concerns are
taken seriously and will be actioned.
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
Appendix A
[SCHOOL NAME]
REGISTER OF BUSINESS INTERESTS
Suggested Pro-forma Register of Business Interests
A separate form must be completed for every Governor and each staff member with significant financial responsibility and/or influence
If no business interests noted, a nil return must still be completed.
Name of Governor or Member of Staff:………………………………………………
Name of Business Nature of Business Nature of Interest Date of Date of Date of
Commencement Cessation Entry
of Interest of Interest
I certify that I have declared all beneficial interests which I or any person closely connected with me have with businesses or other organisations
which may have dealings with the school.
Signed ............................................................. Date .....................
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Template produced by the School Finance Support Team 2009. Responsibility cannot be accepted for amendments to this template.
APPENDIX B
REF NO _______
[SCHOOL NAME]
VIREMENT APPROVAL FORM
Reason for Virement:
*Increase
Cost Centre Ledger Code Original Budget New Budget
/Decrease (£)
*Please prefix increases with „+‟ and decreases with „-„
Virement actioned by: Date
Authorised Date
(Headteacher)
Authorised Date
(Governor)
Please note: The Headteacher must be aware of and authorise every virement. All
virements must be reported to the [____________________________] Committee .
The Governing Body must authorise every virement in excess of £……..
APPENDIX C
[SCHOOL NAME]
Mileage Rates
Teaching and Non-Teaching Staff
Revenue & Customs approved mileage rates (as at April 2009)
From First 10,000 business miles in the Each business mile over 10,000 in
2009/10 tax year the tax year
Cars and
40p 25p
vans
Motor cycles 24p 24p
Bicycles 20p 20p
Passenger payments – cars and vans
Employees can claim 5p per passenger per business mile for carrying fellow
employees in a car or van on journeys which are also work journeys for them. Only
payments specifically for carrying passengers count and there is no relief if you
receive less, or nothing at all don’t understand the 2nd sentence at all but assume it
comes direct from R&C - delete??!
Note:
Employees using their own vehicles for work are entitled to receive certain payments
free of tax and National Insurance Contributions (NICs); the rules for each are related
but not identical.
The table above denotes the current maximum rates payable at which no additional
tax or NI is incurred.
If employees receive greater amounts than are allowed tax-free, they will pay tax on
the excess. If they receive greater amounts than are allowed NICs-free, both
employers and employees will be liable for Class 1 NICs on the excess.
If employees receive less than the respective amounts above, no NICs will be
payable and tax relief will be available.
Page 3 of 68
Page 4 of 68
APPENDIX D(i)
[SCHOOL NAME]
DAILY INCOME COLLECTION RECORD
Amount Received
County –
Cash / Delegated School Fund
Date Received from Invoice/receipt No Received by
Cheque Fund? £
£
Daily Total:
Certified by Receiving Officer Countersign by
Date Date
Page 5 of 68
APPENDIX D(ii)
[SCHOOL NAME]
RECORD OF INCOME COLLECTED FOR CLASS ACTIVITIES
Class
Activity
Term
Cash /
Date Receipt No. Received from: Amount Received
Cheque
£ P
Daily Total
Certified by Receiving Officer Countersign by
Date Date
Page 6 of 68
APPENDIX E (i)
Specimen Statement of Internal Control
1 This statement relates to the Internal controls for (Insert Name …..) school for the 12
months from (date. . . .) to (date signed. . . .). The Governing Body is responsible for
ensuring that the school:
keeps proper accounting records during the year which will disclose, with
reasonable accuracy and at any time, the financial position of the school, have
been drawn up in accordance with the DfES‟ (CFR) guidelines, and will enable
it to prepare an annual income and expenditure statement that complies with
DCSF guidelines
maintains and operates an effective system of internal control to safeguard all
the resources delegated, granted or otherwise entrusted to the school and
ensure they are used cost effectively
2 The system of internal control has been developed and is coordinated by the
Headteacher. It aims to provide as much assurance as is reasonably possible (not
absolute assurance) that assets are safeguarded, transactions are properly
authorised and recorded and that material errors or irregularities are either prevented
or can be detected promptly
3 Our review of the effectiveness of the systems of internal control is informed by:
our regular scrutiny of financial and other performance monitoring data
regular reports from the Headteacher and other managers to the Governing Body
the most recent report of the school‟s internal auditor dated (insert date of last
report)
our most recent self-evaluation of the internal controls undertaken (insert date)
4 We are, therefore, satisfied that the internal control systems in operation at the school
during the year were adequate and effective (except for:
List any notable weaknesses here i.e. those rated as requiring remedial
action as a high priority)
5 We propose over the coming year to take the following steps to address the
weaknesses noted above. (This paragraph should provide either brief details of
the action taken, or proposed, to rectify weaknesses in the system of internal
control, or a short explanation of why corrective action has not been
considered necessary).
By order of the Governing Body of (Name) School
(Signed)____________________________Dated ______________________________
(Headteacher)
(Signed)____________________________Dated ______________________________
(Chair of Governing Body)
(Signed)________________________Dated ______________________________
(Chair of Finance Committee of the Governing Body)
Note: The sections in brackets and (Bold / italics) need tailoring to reflect the schools particular circumstances
Page 7 of 68
APPENDIX E (ii)
Statement of Internal Control - Pre-Certification Checklist for Governors
The Statement of Internal Control (SIC) is designed to accompany the DCSF Consistent Financial Reporting
(CFR) Return and Financial Summary, and so relates to the same completed financial year. The internal controls
it refers to are those required as best practice by the Financial Management Standard in Schools (FMSiS).
The issues for Governors and the Headteacher to consider before authorising their representatives to the sign
the SIC fall into two categories:-
Specific actions and more general control processes that should have occurred during the financial year in
question; and
Specific actions needed after the year end when the CFR Return is available.
The questions are split into these two categories for ease of consideration. That consideration is probably best
achieved as a group, perhaps at the finance committee meeting that approves the CFR Return, and needs to be
formally recorded. The questions are structured so that:-
A “yes” answer to every question would allow the SIC to be signed without any amendment; and
A “no” answer to any question will require either further action or explanation in the SIC.
Controls that should have operated during the
financial year
Question Agreed Implication of the Answer
Yes or No
Did we set the school budget in line with the priorities If yes, no action.
detailed in the school development plan either before If no, paragraph 4 should disclose this weakness.
st
the beginning of the financial year (1 April) or as soon Paragraph 5 should explain the steps being taken
as possible thereafter? to ensure next year’s budget is set on time and
reflects the school’s priorities.
Did we see regular reports on the school’s financial If yes, no action.
position during the year, did the Headteacher and
School Business Manager answer all the questions If no, paragraph 4 should disclose the inadequate
raised with them and were we satisfied that materially base financial records as a weakness. Paragraph
accurate records have been maintained throughout the 5 should explain the steps being taken to rectify
year? (Regular in this context would refer to termly the position.
reports as a minimum and possibly more frequent in
larger schools.)
Did we take appropriate action on all significant matters If yes, no action.
raised in reports from the internal auditor? If no, ensure this decision is justified.
If, after reflection, it is considered that some action
needs to be taken, describe this briefly in
paragraph 5.
Did we review a risk assessment and taken appropriate If yes, no action.
steps to manage the risks identified including the If no, the need to conduct a comprehensive risk
introduction of internal controls and/or external assessment should be noted in paragraph 4.
insurance cover where required? Paragraph 5 should explain the steps being taken.
Template produced by the School Finance Support Team 2007. Responsibility cannot be accepted for amendments to his template 8
Question Agreed Implication of the Answer
Yes or No
Control activities required after the end of the financial year
Has the Headteacher confirmed that he/she has seen a If yes, no action.
reconciliation of the school’s base financial records with
the latest CFR Return (either prepared from the If no, to the first question, make arrangements for
school’s own system or by the local authority) and the Headteacher to complete/review the
Financial Summary that shows they are: reconciliation before the SIC is signed and
a complete record of the School’s transactions for published.
the year and that the two documents are
consistent with each other?
If no to the second question, the non-compliance
based on financial records that have met the should be noted at paragraph 4 as a weakness.
requirements of the DCSF’s Consistent Financial Paragraph 5 should explain the steps being taken
Reporting (CFR) framework? to rectify the position.
Have we received a report from the internal auditor If yes to either question, no action.
giving us assurance that the systems of internal If no to both questions, either:
financial control operated satisfactorily during the year?
delay signing the statement until you have
OR received the report or undertaken the self-
Have we undertaken a thorough self-evaluation of the evaluation
internal control systems in operation during the year OR
and did not find any weaknesses that needed to be
if the report or the self-evaluation has
addressed as a high priority?
identified weaknesses that need to be
addressed as a high priority, list them at
paragraph 4 and briefly explain in paragraph
5, the action planned to rectify them.
Are we confident that there are no significant litigation, If yes, no action.
liabilities or commitments that have arisen after the If no, consider if the accounts need adjusting in
year-end, and are not referred to or accounted for in order to be complete, or whether a Contingent
the published financial summaries? Liability or Gain disclosure note should be added
and the Local Authority Finance Department
informed.
Have we been advised that there has been no actual or If yes, no action.
potential non-compliance with laws, regulations and
codes of practice that could reduce the school’s ability If no, add the appropriate disclosure notes to the
to meet its objectives or cause the school to incur a income and expenditure account before it is
financial loss, and is this supported by our own signed and published.
knowledge of the school and its activities?
Notes:
Given the s151 officer has ultimate responsibility for the internal control systems of the
whole authority it will be necessary to report the details of any “No” answers to him or her
or more realistically to a representative of the s151 Officer.
The completed internal controls self-evaluation should be copied to the Local Authority
internal audit section to inform its risk assessment and audit planning processes.
The self-evaluation review may not necessarily have been undertaken by all of those
signing the SIC, and performing compliance tests of the operational effectiveness of the
controls goes beyond the role of Governors. What is important is for the review to inform
whether reasonable assurances can be given.
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Appendix F
EXAMPLE BEST VALUE STATEMENT
…………………………………. SCHOOL
BEST VALUE STATEMENT 200X
Introduction
The Governing Body is accountable for the way in which the school‟s resources are
allocated to meet the objectives set out in the school's development plans. Governors need
to secure the best possible outcome for pupils, in the most efficient and effective way, at a
reasonable cost. This will lead to continuous improvement in the school's achievements and
services
What Is Best Value?
Governors will apply the four principles of best value:
Challenge - Is the school‟s performance high enough? Why and how is a service
provided? Do we still need it? Can it be delivered differently? What do parents want?
Compare - How does the school‟s pupil performance and financial performance
compare with all schools? How does it compare with LA schools? How does it compare
with similar schools?
Consult - How does the school seek the views of stakeholders about the services the
school provides?
Compete - How does the school secure efficient and effective services? Are services of
appropriate quality, economic?
The Governors‟ Approach
The Governors and school managers will apply the principles of best value when making
decisions about:
the allocation of resources to best promote the aims and values of the school.
the targeting of resources to best improve standards and the quality of provision.
the use of resources to best support the various educational needs of all pupils.
Governors, and the school managers, will:
make comparisons with other/similar schools using data provided by the LA and the
Government, e.g. RAISE, quality of teaching & learning, levels of expenditure
challenge proposals, examining them for effectiveness, efficiency, and cost, e.g. setting
of annual pupil achievement targets, expansion to 3-form entry,
require suppliers to compete on grounds of cost, and quality/suitability of
services/products/backup, e.g. provision of computer suite, redecoration
consult individuals and organisations on quality/suitability of service we provide to
parents and pupils, and services we receive from providers, e.g. Sex and Relationships
Education, pupil reports, assigned inspector, Ofsted, maintenance consultant, Borough
Energy Group.
This will apply in particular to:
staffing
use of premises
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use of resources
quality of teaching
quality of learning
purchasing
pupils‟ welfare
health and safety.
Governors and school managers:
will not waste time and resources on investigating minor areas where few improvements
can be achieved
will not waste time and resources to make minor savings in costs
will not waste time and resources by seeking tenders for minor supplies and services.
The pursuit of minor improvements or savings is not cost effective if the administration
involves substantial time or costs. Time wasted on minor improvements or savings can also
distract management from more important or valuable areas.
Staffing
Governors and school managers will deploy staff to provide best value in terms of quality of
teaching, quality of learning, adult-pupil ratio, and curriculum management.
Use of Premises
Governors and school managers will consider the allocation and use of teaching areas,
support areas and communal areas, to provide the best environment for teaching & learning,
for support services, and for communal access to central resources, e.g. the library.
Use of Resources
Governors and school managers will deploy equipment, materials and services to provide
pupils and staff with resources which support quality of teaching and quality of learning.
Teaching
Governors and school managers will review the quality of curriculum provision and quality of
teaching, to provide parents and pupils with:
a curriculum which meets the requirements of the National Curriculum, National Literacy
Strategy Primary National Strategy, Key Stage 3 Strategy, the LA Agreed RE Syllabus,
and the needs of pupils
teaching which builds on previous learning and has high expectations of children‟s
achievement.
Learning
Governors and school managers will review the quality of children‟s learning, by cohort,
class and group, to provide teaching which enables children to achieve nationally expected
progress, e.g. setting of annual pupil achievement targets, 2 national curriculum levels
between Years 3 and 6.
Purchasing
Governors and school managers will develop procedures for assessing need, and obtaining
goods and services which provide “best value” in terms of suitability, efficiency, time, and
cost. Measures already in place include:
competitive tendering procedures (e.g. for goods and services above £50,000)
procedures for accepting “best value” quotes, which are not necessarily the cheapest
(e.g. suitability for purpose and quality of workmanship)
procedures which minimise office time by the purchase of goods or services under
£5,000 direct from known, reliable suppliers (e.g. stationery, small equipment).
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Pupils’ Welfare
Governors and school managers will review the quality of the school environment and the
school ethos, in order to provide a supportive environment conducive to learning and
recreation.
Health & Safety
Governors and school managers will review the quality of the school environment and
equipment, carrying out risk assessments where appropriate, in order to provide a safe
working environment for pupils, staff and visitors.
Monitoring
These areas will be monitored for best value by:
1. In-house monitoring by the Headteacher and curriculum managers, e.g. classroom
practice, work sampling
2. Termly target setting meetings between the Headteacher and curriculum managers
3. Annual Performance Management
4. Annual Budget Planning
5. Headteacher‟s monthly financial review
6. Termly visits by the LA Assigned Inspector
7. Analysis of school pupil performance data, e.g. SATs results, standardised test results,
11+ results against all schools, LA schools, similar schools
8. Analysis of LA pupil performance data
9. Analysis of LA financial data, e.g. DCSF CFR Benchmarking website
10. Analysis of DCSF pupil performance data, e.g. RAISE
11. Ofsted Inspection reports
12. Governors‟ termly classroom observations
13. Governors‟ termly committee meetings
14. Governors‟ full termly meetings
15. Governors‟ Annual Finance Review
16. Governors‟ Annual SATs Target Setting Meeting
17. Governors‟ Annual Development Plan Meeting
In the next three years the Governing Body will:
hold an annual performance plan meeting to set targets for improving pupil achievement.
hold an annual development plan meeting.
review their “Best Value” statement annually and discuss how “Best Value” principles are
applied within the school.
consider best value when arranging internal and external redecoration contracts.
obtain tenders and a consultant‟s advice on the installation of an IT suite, and any large
scale refurbishment of the premises.
obtain assessment management surveys .
Confirmation the Best Value Statement in respect of ........................... School
has been discussed by the Governing Body
Signed by:
Chair of Governors: .................................………………. Date: ..............................…….
Headteacher: ............................................. ……….......... Date: ….............................….
Agreed at the Governing Body Meeting on: ......................... Minute Reference: ...................
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APPENDIX G
APPLICATION TO HIRE SCHOOL PREMISES
Please return the completed form to the Headteacher.
This form must be completed by the person responsible SCHOOL NAME
for the function and the payment of all charges in respect
of the hiring (see Conditions 1 and 2).
APPLICANT
Full name (block letters please)
Society or organisation
PURPOSE OF HIRING (see Conditions 25 to 29)
REQUIREMENTS
Day Date Time
From To ACCOMMODATION
Hall, Sports Hall, Gymnasia
CLASSROOMS
KITCHEN (see Condition 19)
TIME From To
PURPOSE Hot water/light Use of ovens etc (see
refreshments only Note 2)
FACILITIES
Tick
School Piano Chairs
(insert no. PLAYING FIELD (describe requirements)
Heating (see Note 1) required)
Stage Lighting/Spotlights OTHER ACCOMMODATION
Name of competent person (see Condition 2.1)
Note 1 The heating period is 1 October – 30 April. Hirers are asked to state whether or not they wish heat to be
provided at their function.
Note 2 Where approval is given to the use of school kitchens, other than for the provision of hot water and the
service of light refreshments, hiring charges shall be increased accordingly.
Details of Function
Nature
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Is the function to be tick Will there be:
*Public?
An Admission charge
*Private?
Singing/Music?
*legal advice should be sought where doubt exists (see
also Condition No 26 and the Appendix on Conditions of Dancing (by performers or public)?
Hire)
A Cinematograph exhibition?
Wrestling or Boxing?
A Theatrical Performance?
Sale and/or consumption of alcohol
Please state which
Give details of any proposed action or performance involving scenery, decorations, real-flame, smoke or smoking,
pyrotechnics or fireworks, pulsing light (stroboscopes), lasers, firearms or any potentially hazardous action on
apparatus, animals, vehicles or aircraft.
If hiring will involve sporting or gymnastic activities, please give the name and qualifications of the person in charge.
PROCEEDS
State purpose to which proceeds will be applied
Will a personal profit be made?
YOUTH ORGANISATIONS
In the case of Scouts, Girl Guides and approved voluntary youth organisations, please state:
Total number on roll No under 16 years
DECLARATION
I, on behalf of ……………………………………….. hereby apply for the use of the accommodation and facilities
stated, and, if my application is approved, I will ensure payment in advance of the charges due and comply with the
conditions which I have read. I confirm that I have been given a copy of the school‟s own Child Protection Policies
and Guidelines and will make myself and all other users within my jurisdiction aware of the procedures to be followed
in the event of a fire or other emergency evacuation.
I have attained the age of 18 years.
Signature of applicant
Address
Tel Day Evening
Date
NB Attention is drawn to Conditions 9 to 12. If the application is granted INSURANCE AGAINST
RESPONSIBILITIES IS OBLIGATORY. In addition Condition 26 requires the hirer to ensure compliance
with the „Conditions of Licence‟ relating to the use of the premises for any function requiring a licence under
one or more of the statutes mentioned.
Authorised by Headteacher …........................................................................................ Dated ………………………..
DATA PROTECTION ACT
Any personal data entered on this form may be held on computer files
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APPENDIX H
CONDITIONS OF HIRE OF SCHOOL PLAYING FIELDS
AND PREMISES
BOOKINGS AND CHARGES
1. The person by whom the form of application for the hiring is signed shall be deemed to
be the Hirer and such person shall be personally responsible for the payment of the
scale and other charges payable in respects of the hiring and for the observance and
performance in all respect of the conditions and stipulations herein contained and on
the part of the Hirer to be observed and performed.
2. All charges may be required to be paid at the time of booking and no booking will be
accepted later than 14 days (5 weeks where licensing is required under the statutes
referred to in Condition 25) prior to the date required. Final charges will be those
applicable at the date of use of the premises.
3. The Hirer may be required to pay a deposit in addition to the scale charges, which may
be applied in whole or in part to make good any damage, in accordance with Condition
10.
4. The right is reserved to cancel any hiring without notice where the
Governing/Managing Body of the school considers it necessary to do so:-
(a) in consequence or any outbreak or prevalence of infectious disease;
(b) for any other cause outside its control; or
(c) because the Governing/Managing Body of the school reasonably believes that
an act is likely to be done in the premises which will contravene the Race
Relations Act 1976 or prejudice the performance by the County Council of its
obligation under Section 71 of the Act to secure that its functions are carried out
with due regard to the need to eliminate unlawful racial discrimination and to
promote equality of opportunity and good relations between persons of different
racial groups.
In such an event, any sum paid by the Hirer will be refunded, but neither the County
Council nor any Body responsible for the management of the school shall be held
liable or required to pay compensation for any loss sustained as a result of or in any
way out of the cancellation of the hiring.
5. Hirers will be allowed to cancel or postpone a booking on condition that, if 14 or more
days notice is given, half fees will be payable, and if less than 14 days notice, full fees
will be payable unless, in either case, the hall or room is re-booked or it is otherwise
decided.
6. The right is reserved to refuse to grant a hiring without giving a reason.
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7. Intoxicating liquor shall not be sold, supplied or consumed on school premises except
by general or special approval of the Governing Body and subject to any necessary
licence having been obtained by the Hirer.
8. The Hirer shall, if called upon to do so, furnish for approval a copy of the programme of
any entertainment to be given by the Hirer. In such a case no entertainment shall be
given except in conformity with the programme which has been approved.
Failing approval of a programme, the Hirer will be allowed to cancel the hiring on
payment of the appropriate fees under Condition 5, unless it is decided to remit such
fees.
9. Neither the County Council nor Governors shall be liable for any injury (including injury
resulting in death) or damage to or loss of property whatsoever which shall or may
occur to or be sustained by the Hirer, his/her assistants, servants or agents or others
entering on the property in the exercise or purported exercise of the hiring (except
such injury or damage as may occur by reason of the neglect of the County Council or
Governors, servants or agents acting within the scope of their authority). The Hirer will
indemnify and keep indemnified the County Council, Governors and their servants and
agents from and against all claims and liability in respect of such injury or damage and
all actions, proceedings, costs, damages and expenses in regard thereto and also
from and against all other liability claims, demands, proceedings, costs, damages and
expenses in respect of injury to persons whomsoever (including injury resulting in
death) and damage to or loss of property whatsoever which may arise out of or in
consequence of the exercise or purported exercise of the hiring (except as aforesaid).
10. The Hirer shall make good any damage to the property of the County Council or
Governors which can be attributed to his use of the premises. The Hirer shall not be
responsible for any fire damage to the property occurring otherwise than from the act,
neglect or default of the Hirer, his/her servants or agents.
11. In the event of any such damage, the County Council or Governors may make it good
and the Hirer, by the acceptance of the hiring subject to these conditions, will thereby
be deemed to have undertaken to pay the cost of such reparation as certified by or on
behalf of the County Council or Governors.
12. The Hirer shall not infringe any subsisting copyright or performing right, and hereby
indemnifies the Governors against all sums of money which the Governors may have
to pay by reason of an infringement of copyright or performing right occurring during
the period of hire.
13. Members of the County Council and the Governing Body reserve to themselves, and
their officials, the right to enter the premises hired at all times on producing evidence of
their identify. Stewards should be advised accordingly by the Hirer.
14. No nails, tacks, screws etc shall be driven into or adhesives fixed to any of the walls,
floors, ceilings, furniture or fittings.
15. Subject to the provision of the next paragraph, the Hirer shall vacate the premises by
11.00pm unless written authority from the Governors (showing the time of extension)
has been obtained and shall leave the premises, fixtures, furniture and other property
therein in as good order as they were at the time of entry and in as clean a condition
as the particular use will allow.
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The Hirer shall ensure that caterers, contractors and others supplying or serving
refreshments, or providing decorations etc comply with all current legislation relating to
food hygiene, health, welfare and safety matters and remove from the school premises
all their articles and property by midnight on the day of hire if the school is to be used
next day, or in any other case by noon on the day following the day of hire, and shall
observe and carry out any instructions which may be given to him/her in this
connection.
Any article or property belonging to the Hirer or any caterer or contractor or other
person left on the school premises after the hour named above may be removed by
the Governors and the cost shall be paid by the Hirer.
The seating accommodation provided is limited to the number of chairs that are on the
school premises on the day of hire and is arranged so as not to affect the means of
escape from the premises and to accord with any approved layout which exists for the
premises. Subject to approval, further provision may be made by the Hirer at his/her
own expense.
School furniture shall not be moved except by arrangement with the caretaker.
Kitchens and practical subject rooms may be used only for the provision of hot water
and the service of light refreshments and only where special approval has been given.
Any alteration or addition to the electrical lighting or heating systems is strictly
forbidden, except with the special approval of the Governors which may be given
subject to conditions, which the Hirer will be required to observe, the approval of a
technical officer acting on behalf of the Governors and, where necessary, the consent
of the electricity supply undertakers.
If existing stage lighting, spotlights and dimming equipment are required, it is to be
clearly stated on the application form. An extra charge may be made for this service
and any operation of such equipment shall be carried out by a competent person
named and approved in advance.
Whenever organisations are permitted to use school swimming pools, the following
persons shall be in attendance throughout the whole of the period during which the
organisation makes use of the pool:-
(a) Where the maximum depth of water does not exceed 1 metre – two adults, one
of whom shall be competent in the current principles and practice of
resuscitation.
(b) Where the depth of water exceeds 1 metre – a qualified life-saver and one other
adult who shall also be a swimmer.
The following special conditions shall also apply when the use of school grounds is
permitted for activities of a hazardous nature:
No preparation shall be used for polishing the floors except on Friday or Saturday
evenings. On these occasions an extra charge, according to the size of the floor, will
be made and shall be paid by the Hirer to cover the cost of removing the polish or
preparation. The application of floor dressing shall be made by the caretaker only, to
whom the Hirer shall supply the dressing.
The wearing of footwear which might cause damage to floors is not permitted.
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(a) The land (including any building or structure therein) is made available in its
existing state and condition and neither the County Council nor Governors can
warrant or represent that it is safe and suitable for the holding of the function or
for the admission of the public. The Hirer shall not publish or say anything
tending to lead any person to believe otherwise. The Hirer shall have exclusive
occupation of and responsibility for the said land during the period that it is used
for the function.
(b) The Hirer shall secure the removal from the said land, as soon as is practicable
after the function of all litter or other rubbish left on the land in the course of or
produced by the event, which the Governors require to be removed.
(c) The Hirer shall insure against his/her liability at law for accidents resulting in
injury to persons, (including injury resulting in death) or damage to or the loss of
property arising from the use of the premises including the liability assumed
under the Conditions 9 and 10 foregoing. The amount of the Insurer‟s liability
must be not less than £5,000,000 in respect of any one accident or occurrence
and evidence of the insurance must be produced to the Governors at least two
weeks before the date of the event.
The Hirer shall ensure that no act is done on the premises, during his/her use of the
premises, which contravenes the Race Relations Act 1976 or prejudices the
performance by the Governing Body of its obligations under Section 71 of that Act to
secure that its functions are carried out with due regard to the relations between
persons of different racial groups.
STATUTORY REQUIREMENTS
The premises hired shall not be used for any “licensable activity” under the Licensing Act
2003 unless the Hirer has obtained any necessary licence from the relevant licensing
authority for such use.
“Licensable activity” includes:-
a. the sale by retail of alcohol,
b. the supply of alcohol by or on behalf of a club to, or to the order of a member of the
club,
c. the provision of regulated entertainment i.e.
i. the performance of a play,
ii. the exhibition of a film,
iii. an indoor sporting event,
iv. a boxing or wrestling entertainment,
v. a performance of live music,
vi. any playing of recorded music,
vii. a performance of dance ,
viii. anything of a similar description to vi, vii, or viii above
where that entertainment takes place in front of an audience with the purpose or
including the purpose of entertaining that audience.
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d. the provision of entertainment facilities i.e.
i. making music,
ii. dancing,
iii. entertainment of a similar kind to i or ii above.
26. The Hirer shall not use the premises or permit them to be used for gaming or wagering
other than lawful gaming carried on in accordance with the provisions of the Gaming
Act 1968, or any subsequent Act which in whole or in part replaces it.
(See Paragraph B in “Notes” below).
27. If a Door Supervisor or Door Supervisors are used by the Hirer on the premises then
the Hirer must ensure that any necessary licence or licenses have been obtained and
are in force during the term of the licence. (See paragraph C in Notes below).
28. The Hirer is required, where appropriate to his/her hiring, and where the premises hired
are licensed as described above, to acquaint him/herself with the conditions and
regulations subject to which the premises hired are so licensed.
If the Hirer commits a breach during the hiring of any of the conditions attaching to any
such licence, or of any, including these, regulations, then, without prejudice to the right
of the County Council, acting by itself or through any other appropriate body on its
behalf, to enforce any liabilities already incurred by the Hirer under these conditions,
the Governors reserve the rights themselves or acting as aforesaid to determine the
hiring, if still continuing, forthwith, to forfeit all sums paid by the Hirer and to refuse to
grant any further application from him/her for the hire of school premises.
29. No person shall give any exhibition, demonstration or performance of hypnotism on
any living person at or in connection with an entertainment to which the public are
admitted, whether on payment or otherwise, in the said premises.
30. The Hirer is required to comply with the terms of s.12 Children and Young Persons Act
1933 (as amended) and in particular
(a) where there is provided in any building an entertainment for children, or an
entertainment at which the majority of the persons attending are children, then, if the
number of children attending the entertainment exceeds one hundred, it shall be the
duty of the hirer to station and keep stationed, wherever necessary, a sufficient
number of adult attendants, properly instructed as to their duties to prevent more
children or other persons being admitted to the building or to any part thereof, than the
building or part can properly accommodate, and to control the movement of the
children and other persons admitted while entering and leaving the building or any part
thereof, and to take all other reasonable precautions for the safety of the children.
(b) If any person on whom any obligation is imposed by s.12 fails to fulfil that
obligation, he/she shall be liable, on summary conviction, to a fine not exceeding level
3 on the standard scale, and also, if the building in which the entertainment is given is
licensed under the Licensing Act 2003, the licence shall be liable to be revoked by the
Licensing Authority.
(c) A constable may enter any building in which he/she has reason to believe that such
entertainment as aforesaid is being or is about to be, provided, with a view to seeing
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whether the provisions of this section are carried into effect, and an officer authorised
for the purpose by an authority by whom licences are granted
Notes
A. The Representation of the People Act 1983 does not allow schools to be used at any
time as “a Committee Room for the purpose of promoting or procuring the election of a
candidate”. The Act does not allow schools to be used on the day of the poll for the holding
of public meetings in furtherance of any person‟s candidature at a parliamentary election or
for the holding of public meetings by a candidate at a local election to promote or procure the
giving of votes at that election (i) for himself or (ii) if he is a candidate submitted by a
registered political party at an election of the London members of the London Assembly at
an ordinary election, towards the return of a Candidate on that list.
B. Under the Gaming Act 1968 the conditions subject to which premises may be used for
gaming carried on at an entertainment promoted for raising money to be applied for
purposes other than private gain are as follows:-
1. (a) The game must not involve playing or staking against a bank, whether the
bank is held by one of the players or not.
(b) The nature of the game must not be such that the chances in the game are
not equally favourable to all the players.
(c) The nature of the game must not be such that the chances in it lie between
the player and some other person, or (if there are two or more players) lie
wholly or partly between the players and some other person, and those
chances are not as favourable to the player or players as they are to that
other person.
2. The game must not be by means of a machine to which Part III of the Gaming Act
1968 applies and must not constitute the provision of amusements with prizes in the
circumstances specified in Section 15(1) or Section 16(1) of the Lotteries and
Amusements Act 1976.
3. (a) In respect of all games played at the entertainment not more than one
payment (whether by way of entrance fee or stake or otherwise) shall be
made by each player, and no such payment shall exceed £4.00.
(b) Subject to paragraphs 6 and 7 below, the total value of all prizes and awards
distributed in respect of those games shall not exceed four hundred pounds.
4. The whole of the proceeds of such payments as are mentioned in paragraph 3
above, after deducting sums lawfully appropriated on account of expenses or for the
provision of prizes or awards in respect of the games, shall be applied for purposes
other than private gain.
5. The sum appropriated out of those proceeds in respect of expenses shall not exceed
the reasonable cost of facilities provided for the purposes of games.
6. Where two or more entertainments are promoted on the same premises by the same
persons on the same day, paragraphs 3 to 5 above shall have effect in relation to
those entertainments collectively as if they were a single entertainment.
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7. Where a series of entertainments is held otherwise than as mentioned in paragraph 6
above:
(a) Paragraphs 3 to 5 above shall have effect separately in relation to each
entertainment in the series, whether some or all of the persons taking part in
any one of those entertainments are thereby qualified to take part in any other
of them or not, and
(b) If each of the persons taking part in the games played at the final
entertainment of the series is qualified to do so by reason of having taken part
in the games played at another entertainment of the series held on the
previous day, paragraph 3(b) above shall have effect in relation to that final
entertainment as if for the words „four hundred pounds‟ there were substituted
the words „seven hundred pounds‟.
(c) Door supervisor licences are not necessary where:
1. A security guard is performing duties on premises managed or
operated by their employer and are not supplied to perform guarding
duties for third-parties or customers of that employer.
2. A steward employed directly in-house and carrying out guarding duties
(except if working on licensed premises, in which case a Door
Supervisor licence will be necessary).
3. Working in an official capacity at a public venue or event, but only
checking tickets, giving directions, providing information and assisting
the general public
4. Occasionally required to maintain order and discipline amongst
individuals, such as a teacher, but not specifically operating as a
security guard
5. Performing security activities that are incidental to a main activity and
job, such as a shop assistant who is also responsible for locking up
and banking cash at the end of the business day
6. A porter, handyman, or other support staff within the security guarding
sector but not engaged to provide security
(d) Licensing:
1. Licences for “licensable activities” under the Licensing Act 2003 are
obtained from the local borough or district Council
2. Gaming Licences are obtained from the Gambling Commission at
Berkshire House,168-173 High Holborn, London, WC1V 7AA, Tel: 020
7306 6200,Fax: 020 7306 6266. (The Gambling Commission may be
moving its offices to Birmingham in 2007. Its new address is not
currently known.)
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APPENDIX I
CLAIM FOR GOVERNORS‟ TRAVELLING AND
OUT OF POCKET EXPENSES
Please complete form in BLOCK CAPITALS
Surname Initials cc of Vehicle (if mileage claimed
Ref (max 10 extra chars/spaces
Address GOV EXP
Postcode
Please note To meet HM Revenue & Customs requirements, receipts or other appropriate documentation must be
attached to this claim, as evidence of expenditure for all items other than mileage. Where journeys are
undertaken, the place visited and purpose should be entered in „Details‟ column.,
I certify that the expenditure detailed below has been necessarily incurred for the purposes of the school, as approved by the
Governing Body.
Signature of claimant …………………………………………………
Date Details Fares Subsistence Miles Other
Totals
Approving Officer to complete section below
I certify that the amounts claimed are within the permitted levels and have the approval of the Governing Body
Signed by Approving Officer Creditor No
Date
Amount excluding VAT VAT
Please enter expenditure code for each item claimed VAT £ Indicator Amount £
Fares
Subsistence
Mileage
Other
Total including VAT
£
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SCHOOL NAME:__________________________________
EXAMPLE INVENTORY OF FURNITURE AND EQUIPMENT
ROOM:________________
ASSET No. ITEM DESCRIPTION LOCATION DATE PURCHASE SECURITY DATE OF METHOD OF
& MODEL / SERIAL ACQUIRED PRICE MARKED? DISPOSAL DISPOSAL*
No.
N.B. All equipment should be marked invisibly and visibly with the school name and postcode.
APPENDIX J
* L = Lost/Stolen
S = Sold Annual Check
O = Other Signed:_________________________Date:_________
Signed:_________________________Date:_________
Template produced by the School Finance Support Team 2007. Responsibility cannot be accepted for amendments to his template.
Notes of Guidance:
The purpose of this note is to provide colleagues with some guidance on procedures regarding Inventories. It is by no means exhaustive and much of
what might happen in schools in setting up an inventory or checking an existing one will probably depend on the wishes of the individual Headteacher.
The inventory enables the Headteacher and Governors to physically control the equipment in the school. It also details the
teaching and administrative resources available to the school.
1. Control Objectives
The inventory should:
record the location of all equipment
ensure losses are easily identified
2. Key Controls
The Headteacher should nominate an appropriate member of staff to be responsible for the inventory procedures.
3. Records Required
An inventory of all valuable items on the premises should be maintained. This should include assets on loan or donated to the establishment
as well as those purchased. It should include all non-consumable items which cost over £500, and any items costing less than £125 which are
particularly liable to theft, for example those that are attractive and portable. It is a matter for local decision as to whether furniture is included.
For example, a Headteacher might decide not to include classroom furniture but might wish to include a valuable desk or bookcase.
For each item the following description should be recorded immediately upon receipt:
A description
The model
The serial number
The date of purchase or acquisition
The order reference
The purchase price
This information can be entered on the attached inventory form.
Items of equipment included in the inventory should be marked as the property of the school both visibly and invisibly.
Template produced by the School Finance Support Team 2007. Responsibility cannot be accepted for amendments to his template.
4. Checking the Inventory
The inventory should be checked to the physical existence of items each year and signed and dated by the person responsible to certify the
check has been carried out. The check should not be completed by the individual(s) who maintain the inventory on a daily basis.
5. Writing off items from the inventory
A formal record should be kept of all deletions from the inventory, including reference to the authorisation obtained as quoted in the school
Financial Regulations.
Template produced by the School Finance Support Team 2007. Responsibility cannot be accepted for amendments to his template.
EXAMPLE INTERNAL ORDER FORM
Originated by (Budget Holders Name & Signature) Date
Charge to (Enter Department Title)
Supplier/Catalogue Catalogue Ref No Description of Goods Cost Per Quantity Total Budget Budget Code
Name and Address Page No Item/Pack Cost Identified (Office)
APPENDIX K
Purchase Order Raised: Date…………… Matched to deliver Note: Date…………… Matched to Invoice: Date…………..