Buxton Community School
Revision Authorised By Date Adopted By Date
Draft S Kettle Sep 2006 F&GP 27.11.06 MIN 03
Final S Kettle 27/11/06 F&GP 27.11.06 MIN 03
Revision Date Description of Changes
Reviewed 26.11.07 Updated Authorised Budget Holders 07-08
Reviewed 01.02.09 Updated Authorised Budget Holders 08-09
F & GP Updated Budget Holders from
28.09.09 Minute 10
Reviewed 28.09.09 F & GP Updated Budget Holders from 01.09.09
F & GP Updated Budge Holders 03.11.09
Part K Stores and Inventory Section
Min 6 F+GP 30.11.09
These financial regulations and procedures are a precis of the Derbyshire LMS Scheme for financing
schools and Derbyshire Financial Refusal Documents, which the school has formally approved, with the
The Governing Body today formally adopted LMS Financial Reference Document April 99 (LMS Financial
Regulations) of the Derbyshire Scheme, subject to the following amendments:
The Headteacher shall have the discretion to write off individual bad debts up to a limit of £50 in each case.
Larger sums will be referred to the Finance and General Purposes Committee.
The Administration Manager can authorise orders and invoices payments up to £2,000 exclusive of VAT.
The Headteacher can authorise orders and invoices for payment up to £5,000 exclusive of VAT. Any orders
of £5,000 will require approval from the Finance and General Purposes Committee.
All virements of funds require the approval of the Finance and General Purposes Committee.
Ordering Goods and Services
A list of those staff authorised to sign orders and approved to “authorise for payment” will be maintained by
the Administration Manager along with specimen signatures. This list will contain details of the maximum
values in monetary terms that each person shall be able to authorise. A list of authorised signatories is
appended to these regulations.
Where an individual item or combination of items forming a scheme or project costs in excess of 20% of the
relevant budget (including non-recoverable VAT), the approval of the Headteacher must be sought prior to
the order being raised.
Dated: 11 October 1999
Best Value and Schools:
The Governing Body today formally adopted Best Value and Schools – Annexe C (I) and Principles of Best
Value – Annexe C (ii) included in the Derbyshire Arrangements for Financing Schools (as attached).
The performance review of
1. Best value will be included in the school’s Finance Critical Path for Monitoring, Planning and
Review of School Budgets.
2. Inclusion in the School Development Plan.
3. Audit performance (already undertaken by Internal Audit)
Updated: 24 June 2001
1. The Headteacher shall be the responsible officer for the proper administration of the financial
affairs of the school and all accounting systems, procedures and records of the school and its
2. The Finance & General Purposes Committee should take no decision on any item having
financial consequences without first obtaining a financial assessment of the initial cost and any
future running costs.
3. The Headteacher will support these financial regulations with the issue of more detailed
instructions to staff from time to time.
4. Any changes to the regulations will be subject to the approval of the Governing Body.
5. The school will comply with all accounting policies and requirements of the County Council
6. The Headteacher will report any breach of Financial Regulations to the Finance & Premises
Committee where appropriate.
1. The Headteacher in consultation with the relevant school staff shall undertake an annual
review of all scales of charges. The Finance & General Purposes Committee will formally
consider details of the reviews.
2. The School Business Manager shall take action to collect all amounts due to the delegated
3. The Community Development Manager will raise invoices for lettings in accordance with the
school lettings policy. Charges for the letting of school premises for Community Education
use will be at the rates agreed by the Authority.
4. The Headteacher shall have the discretion to write off individual bad debts up to a limit of £50
in each case. Larger sums will be referred to the Finance & General Purposes Committee.
5. No sale of goods and services on credit shall be made without the prior approval of the
6. No proposals involving the generation of income should be implemented without prior
consultation with the Finance & General Purposes Committee.
7. The Headteacher/School Business Manager is responsible for ensuring the security, collection
and banking of income due to the delegated budget.
8. Income must be banked intact in accordance with the Financial Procedures section of this
9. The Governing Body is responsible for drawing up a statement of its policy on charging and
remissions. This policy should be reviewed annually.
C. Expenditure and orders for work, goods and services
1. The ordering of goods and services and the payment of accounts, shall be in accordance with
the financial procedures appended to these regulations, and advice from the School Business
2. Orders shall be placed for all goods and services except for such items as recurring charges
for public utilities, periodic payments, petty cash purchases and any other exception approved
by the Headteacher.
3. Where an individual item or combination of items forming a scheme or project costs in excess
of 20% of the relevant budget (including non-recoverable VAT), the approval of the Head
teacher must be sought, prior to any such order being raised.
4. All orders shall be on an official order and be signed personally by the authorising officer
agreed by the Governing Body. A record of all approved authorised signatories relating to
orders will be maintained by the School Business Manager and reviewed as necessary by the
Finance & General Purposes Committee (Appendix A).
5. No expenditure is to be made without proper authority and provision in the budget estimates.
6. The payment of all goods and services shall be made by the Headteacher or under
arrangements approved or controlled by him.
7. Official orders shall not be raised for any personal or private purchases, nor shall personal use
be made of any school contracts.
D. Salaries, wages and pensions
1. The payment of salaries, wages and other emoluments from the delegated school’s budget
shall be made only the County Treasurers Department.
2. The Country Treasurers Department shall be responsible for the deduction of all pension
contribution, trade union subscriptions and other items from employees’ salary payments and
will arrange for the paying over such deductions to the relevant bodies.
3. The Headteacher shall notify the Authority’s personnel section in writing of all appointments,
resignations, absences or other changes which may affect the pay or pension of an employee
or ex-employee of the school.
1. All contracts shall be made in accordance with procedures which appear later in these
regulations (Section M, Financial Procedures).
2. No member of staff shall authorise work to be undertaken or goods to be supplied which are to
be subject of a contract or other legally binding agreement until a document in a form
approved by the Authority’s legal services department is completed and signed by the
3. Price increases on any contract shall be subject to prior consultation with the Finance &
General Purposes Committee.
4. Any form of agreement intended to defer payment or provide for payment by instalments shall
be subject to the prior approval of the County Treasurer.
5. Governors have a statutory responsibility not to take part in the decision making process
relating to any contract or agreement in which they have a personal/pecuniary interest.
F. Revenue Budgets
1. Estimates of income and expenditure will be prepared for the forthcoming financial year, jointly
by the Headteacher and the School Business Manager, based of advice provided by the
Authority, and considered in detail by the Finance and General Purposes Committee.
2. The format of the estimates will be consistent with the needs of management information for
financial control purposes, and the format of the annual accounts as prescribed by the
3. The estimated out-turn figures relating to the current financial year should also be included
with the new financial year budget estimates.
4. An annual budget timetable will be set by the Headteacher and the School Business Manager
and agreed by the Finance & General Purposes Committee/Governing Body. (See Critical
5. The Governing Body will formally approve the expenditure and income budgets for the
financial year, after which the School Business Manager will be instructed by the Headteacher
to input the budget split into DSAS.
6. The Headteacher will be responsible for the delegation of the authorised budget, and it is his
responsibility to ensure that budget heads are not overspent. Where it appears that an
approved expenditure budget may be exceeded, or income target not realised, such
information will be conveyed to the Headteacher. Recommendations will be made to the
Finance & General Purposes Committee in regular reports as to remedial action that will be
7. No expenditure which requires a continuing financial commitment in future years may be
incurred without the approval of the Finance & General Purposes Committee.
8. All virement of funds between budget heads must be authorised by the Finance & General
Purposes Committee and the minute number recorded.
9. Any request for virement from Contingency to any other budget heads must be referred to the
Finance & General Purposes Committee for approval before virement is completed.
G. Capital Expenditure
1. Capital expenditure falls outside the scope of the scheme of delegation and such expenditure
on buildings can only be incurred with the approval of the Education Committee.
2. Small improvement works to buildings under structural maintenance (as defined in Annex F of
the LMS Scheme) costing less than £3,000 can however be financed from the delegated
budget subject to the prior approval of the Director of Property Services.
H. Presentation of accounts
The Headteacher shall present the final accounts to the Governing Body.
I. Internal Audit
1. The County Treasurer (Assistant County Treasurer [Audit]) shall have the right of access to all
such records and documents (including computer data) of the school as may be necessary for
the purposes of carrying out an effective audit. The Audit Services Unit shall be entitled to
require from any employee of the school such information and explanation as may be thought
necessary for that purpose.
2. Officers of the Audit Services are authorised to appraise the adequacy of controls and
procedures employed by the school to secure economy, effectiveness and efficiency in the
use of resources.
3. It is the responsibility of all staff to report cases of suspected fraud, misappropriation of funds,
materials or any mismanagement of money or other assets, or any other irregularities
immediately to the Headteacher in the first instance and to the Assistant County Treasurer
(Audit) in the second instance.
4. The Headteacher shall approve any new systems for the maintenance of financial records,
software records, or records of assets of the school, or any changes to such systems. All
consultations prior to such amendments being undertaken through the operational head of the
Country Treasurers Department, Audit Services Unit.
J. Imprest account
1. The Imprest account shall be operated in accordance with the instructions of the Headteacher.
The Imprest account shall not become overdrawn.
2. Cash floats shall be operated in accordance with the instructions of the Headteacher.
3. All disbursements from the Imprest account shall be supported by adequate vouchers and
4. Any request for further allocations in the Imprest account should be sent directly to the County
Treasurers payments section.
K. Stores and inventories.
1. The Headteacher’s responsible officer, the School Business Manager (officer in charge) has a
responsibility to maintain adequate records for inventory items. The object of the inventory is
to assist in maintaining effective control over items which are portable, desirable and valuable.
2. The following requirements must be observed:
a) An inventory must be kept at the establishment.
b) It must be kept up to date.
c) It must be agreed – whenever there is a change of officer in charge of the inventory,
the controlling department shall ensure that the inventory is agreed with the outgoing
and incoming officers.
3. The School Business Manager shall be responsible for the safe custody of stores and
inventory items, and the maintenance of records in accordance with advice issued by the
4. The Headteacher / School Business Manager shall be responsible for ensuring that a check of
inventory items is carried out at least once a year,
5. The Headteacher / School Business Manager shall be responsible for ensuring that a stock
take of stores is carried out at least once a year.
6. Significant stores discrepancies will be subject to audit scrutiny and investigation by the
Finance & General Purposes Committee. Any writing off of obsolete stores and equipment
shall be done only with the approval of the Finance & General Purposes Committee.
7. The disposal of all plant, machinery and equipment shall be the responsibility of the
Headteacher under the guidance of Finance & General Purpose Committee.
1. The Headteacher shall be responsible for effecting the necessary insurance within the policy
determined by the Finance and General Purpose Committee.
2. No school assets shall be subject to personal use by staff or students without proper authority
from the Headteacher. A register of all assets used outside the school by staff should be kept.
M. Property and assets
1. All school staff shall be responsible for ensuring the proper security of all buildings and other
assets under their control.
2. No school assets shall be subject to personal use by staff or students without proper authority
from the Headteacher. A register of all assets used outside the school by school staff should
1. The Headteacher shall be responsible for ensuring that the school conforms to VAT
procedures as issued by the Authority (failure to comply could lead to Customs and Excise
claims against the school’s budget).
2. The VAT officer within the County Treasurers Department shall have right of access to all
records appertaining to VAT. The VAT Officer will also, from time to time be required to visit
the school in order to confirm that VAT procedures are being adhered to.
3. HM Customs & Excise VAT inspectors regularly visit the Country Treasurers Department to
carry out inspections. They will include schools within their inspection and are legally entitled
to inspect schools’ records.
4. VAT is a complex area and detailed guidance has been issued elsewhere. Where in doubt,
staff should seek guidance from the Country Treasurers Department.
1. Where the estimated value or amount of a proposed contract exceeds £10,000 tenders shall
be invited either by selective or open tendering. Tenders may be invited for items less than
£10,000 at the request of the Finance and General Purposes Committee.
Selective tendering: tenders shall be invited from firms on a –
Standing list: a list of firms considered by Governors to be technically competent and
financially able to perform contracts of the types and values specified.
Select list: a list compiled for a specific proposed works after at least four weeks public
notice has been published, specifying details of those works and inviting applications.
Specialist list: a list of firms which Governors consider competent to provide specialist
goods and services.
Open tendering: tenders shall be invited by giving at least ten days’ public notice. The notice
shall express the nature of the contract.
2. The requirement to go to tender may be waived only by the Governing Body where they are
satisfied that there are special circumstances justifying exemption. Such exemptions shall be
recorded in the minutes.
3. Where the estimated value of a proposed contract does not exceed £10,000 but does exceed
£5,000 alternative quotations shall be invited by the three firms considered competent to
perform the contract.
4. The Finance & General Purposes Committee may waive the requirements for quotations
where they are satisfied that there are special circumstances justifying exemption. Such
exemption shall be recorded in the minutes.
P. Unofficial funds
1. The Governing Body has responsibility for the unofficial funds of the school. The Headteacher
shall report to the Governing Body on the unofficial funds.
2. The Headteacher shall arrange for a suitable bank account to be opened for any unofficial
funds. The signatories for the bank account shall be approved and reviewed by the Finance
and General Purposes Committee.
3. The Headteacher/School Business Manager is responsible for the maintenance of accurate
financial records and banking records of all unofficial funds. The School Business Manager
will maintain the records on a day-to-day basis.
4. The Governors should appoint an auditor to undertake an annual audit. The auditor to
undertake an annual audit. The auditor should be independent of the operation of the
unofficial funds and should carry out such an audit in accordance with advice issued by the
5. The Headteacher/School Business Manager shall present annually the accounts of all
unofficial funds, after an independent audit, to the Finance and General Purposes Committee.
Authorised Budget Holders 2009-2010
The below list are authorised to raise expenditure against the budget area shown
CODE DESCRIPTION BUDGET AVAILABLE BUDGET HOLDER
4130 School Allowance 243193
A Art Aesthetics 5800 N Branch
B English 11389 J Mills
C Community 0 R Gartside from 03/08/09 - B Blackwood
D Humanities/Geography 2959 C Kamali
E Learning Support 3355 K Wharmby
F Mathematics 12908 S Dymond
G Learn to Learn 1095 M Judge
H Science 15684 C Gelsthorpe
I Resistant Materials 5000 P Cooper
K Humanities/ History 6138 S Gort
L Learning Resources 3921 A Wallace
M Maintenance/Equipment 9492 S Kettle/S Lund
N Post 16 GNVQ 1390 D Hails from 01/09/09 - Sarah Harris
O Office Admin 4000 S Kettle/S Lund
P Curriculum Contingency 21959 D Hill
Q Special Purposes 5990 D Hill/S Kettle
R Reserve 2871 D Hill
S Cent/Stationery 0 S Shimwell
U Pastoral 9200 C Smith
V Music/Aesthetic 2700 N Branch
W Caretaker 9000 S Kettle from 03/08/09 - B Blackwood
X PE 6504 C O'Brien
Y Drama/Aesthetic 3000 N Branch
Z Port. Equip. Test 4000 S Kettle/S Lund
a AVA 500 J Jodrell
b IT 7813 E Wharton
c Tech/Graphics 500 P Cooper
d Citizenship/PSHE 1000 L Terry
f Refreshments 0 S Kettle/S Lund
g Travel 13529 S Kettle/S Lund
h Careers Ed Guid 1155 S Shaw
l Imprest 0 S Kettle/S Lund
j Sixth Form 2030 I Clague
k Tech/H.E. 1700 P Cooper
l Tech/Child Dev 250 P Cooper
n Primary Liason 2149 J Heron
o Humanities/R.E. 2642 M Judge
p Modern Languages 3912 J Fletcher
q Tech/Admin & Copy 4996 P Cooper
r Whole/School/Curr 0 D Hill
s Whol/School/Events 500 D Hill/S Kettle
u Psychology 2799 S Harris
v Ex. Art contingency 841 N Branch
w Work Experience 4500 S Shaw
4130 Whole School IT 0 M Barker
4130 Create & Media 0 E Batey
41301 GNVQ Engineering 250 P Cooper
41302 Inclusion Centre 821 R Booth
41303 Business Studies 1928 I Cottrill
41308 Student Council 5000 S Kettle
4130! Voc Flexibility 0 L Philpott
4130/ Media Studies 1793 Emma Batey
4130= Sports School College 32285 L Pope
4130* School Sports Fund 0 D Richardson
4130# BCF/SSCO 0 D Richardson
4130% Young Apprenticeship Sport 0 L Pope
4130? Asdan 1187 K Wharmby
4130@ Enterprise 700 I Cottrill
4130# Young App Yr10 Sport 0 L Pope
3250 Links courses 0 L Philpott
3rd November 2009
A. Ordering Goods and Services
1. Official orders shall be issued for all work, goods and services except for such items as
recurring charges, periodic payments, petty cash purchases and utility payments, and any
other exceptions as approved by the Headteacher.
2. Orders may be generated and printed by the computerised system or written on an official
requisition. Wherever possible, orders should be sent by fax.
3. Orders should be made out in advance of the supply of goods.
4. Only the Authorised Budget Holder shall be authorised to sign orders.
5. All parts of the order form should be completed, including the actual price of supply if known,
or if not, a best estimate.
6. As soon as the order is placed, the commitment must be recorded in DSAS by the Finance
7. The Finance Clerk shall be responsible for the control of order stationery.
8. Expenditure against relevant budgets will be monitored by the Headteacher/ School Business
Manager in the first instance and by the Finance and General Purposes Committee in the
B. Paying Accounts
1. Goods should be received by the Authorising Officer and be checked against any delivery
note and the original orders. When an invoice is received , a check should be made to ensure
a. The goods have been supplied or the services rendered are of satisfactory quality and
b. The goods and services have not been previously paid for
c. They are in accordance with the contract price or estimate where appropriate
2. Invoices should not be paid in advance of the satisfactory supply of goods or services other
than in exceptional circumstances. Exception from this requirement is at the discretion of the
3. If satisfied that the invoice is correct the Finance Clerk records all the details in DSAS and
process the payment through the Direct Invoicing system.
4. The Direct Invoicing system may not be used for any of the following transactions
a. Payments to individuals (e.g. tuition fees)
b. Salary or travel payments
c. Payments to the Imprest account
d. Payments to sub-contractors
5. Any queries about the invoice should be raised with the firm concerned by the Finance Clerk.
If agreement cannot be reached, the matter should be referred to the School Business
6. The following thee duties must not be carried out the same person:
a. Ordering of goods and services (Authorised Budget Holder)
b. Receiving of goods and services (Authorised Budget Holder/Admin staff)
c. Authorising invoices for payment (Headteacher, Deputy Headteacher, School
7. The process of authorising invoices is as follows:
1 authorisation: Finance Clerk
2 authorisation: School Business Manager (Up to £2,000)
3 authorisation: For invoices in excess of £2,000 a third authorisation is required who shall be the
Headteacher or Deputy Headteacher, but not the person who gave the second authorisation.
8. The person authorising an invoice for payment is indicating that:
a. the goods and services to which the invoice relates have been received or carried out
b. the prices, calculations, discounts, credits and VAT are correct
c. the expenditure has been properly incurred, and is within the relevant estimated
d. appropriate entries have been made in the inventory
9. A list of those staff authorised to authorise invoices for payment will be maintained as
Appendix A of this document.
10. No payments will be made through to school’s Direct Invoicing system for any personal or
11. All users of DSAS must comply with the Data Protection Act 1984 and the Computer Misuse
Act 1990. Access to DSAS will be controlled by the Headteacher by means of password
control at all levels.
C. Salaries and Wages
1. All salaries, wages and other taxable allowances must be paid centrally through the
Authority’s payroll section by direct BACS transfer or by cheque. Payments by cash will not
2. The Headteacher or School Business Manager will authorise all salary documents relating to
appointment, resignations or absence. Documents relating to appointments, resignations or
absence of the Headteacher shall be authorised by the Chair of Governors.
3. The Headteacher or School Business Manager must notify the Authority’s payroll section of all
new school staff on a properly authorised “starters form”. In addition, the following documents
should be obtained from a new member of staff and sent to the payroll section.
a. P45 (income tax)- in the event of the employee not having one, a P46 should be
b. Bank credit form
All new appointments should be made within a specific budget provision as agreed by the
4. The Headteacher should notify the Authority’s personnel section of all variations affecting an
employee’s pay on a properly authorised form.
5. Timesheets or claim forms submitted as the basis for work done should be completed and
signed by the member of staff and authorised by the Headteacher or School Business
Manager who can evidence the satisfactory completion of the work for which payments are
6. All staff absences and temporary variations should be recorded monthly on DSAS PM04a. All
periods of sickness should be covered by either a self-certification form (first 7 days) or a
7. The Headteacher or School Business Manager should notify the Authority’s personnel section
of any resignations by forwarding a copy of the appropriate resignation letter.
8. After each download to DSAS from the Authority’s mainframe computer, the Headteacher or
School Business Manager shall check all variations have been completed correctly.
D. Imprest Account
1. The school will maintain a bank account with the Co-op bank for the purposes of operating the
Imprest account. The level of funds to be held shall be determined by the Headteacher.
2. The signatories on the account shall be approved by the Finance and General Purposes
3. Payments out of the account shall be confined to small accounts where direct payment by
cheque would be inappropriate. Transactions greater than £50 should not be made unless
specifically approved by the Headteacher.
4. Salaries, wages or taxable expenses must never be paid through the Imprest account.
5. Vouchers must be obtained for all items of expenditure.
6. A bank reconciliation should be completed by the School Business Manager which must
reconcile fully to the bank account balance.
7. The Imprest account must not be overdrawn.
1. All income shall be recorded at the point of receipt in a form approved by the Headteacher or
School Business Manager.
2. Under no circumstances shall personal cheques be cashed from income.
1. All income due to the school should be banked intact.
2. Where a cheque is accepted as payment it should have the individual name and address on
the back. Bank card details should be obtained wherever possible. Additionally the school
cost centre number should be recorded on the back.
3. Where the Authority has arranged for a security firm to collect deposits a receipt should
1. Departments will maintain an inventory of all items deemed to be portable, desirable or
valuable. The form of the inventory will be determined by the Headteacher or School
Business Manager, but the following requirements should be observed.
a. The inventory must be kept up to date and amendments/additions made promptly
b. The inventory must be checked at least annually by an independent member of staff
c. Any discrepancies should be brought to the attention of the Headteacher or School
Business Manager who may authorise the inventory to be amended.
d. Serial numbers or other identifying reference should be quoted wherever possible
e. Where an item is disposed of, the date and method of disposal should be recorded
after authorisation by the Finance and General Purposes Committee has been given.
2. Items which need not be included on an inventory are furniture, personal property,
consumables and equipment worth less than £50.
3. The ICT Manager will maintain an inventory of hardware and software used in school,
ensuring that all software is covered by appropriate site licenses. An annual check of
curriculum software used in school will be carried out by the ICT Manager and documentary
evidence maintained of such checks in a format approved by the Headteacher or School
L. Travel and Subsistence
1. The claiming and payment of travel and subsistence expenses is based upon the principle that
the journey and expenses are necessary to enable members of staff to person their duties,
and are appropriately authorised.
2. The completion of claim forms should be checked by the Finance Clerk and authorised by the
Headteacher or School Business Manager.
3. Claim forms should be forwarded to the Authority’s payments section who will process the
J. Hospitality and gifts
1. Hospitality may only be accepted where it is secondary to the specific working arrangement.
Where hospitality is accepted, it shall be reported to the Headteacher.
2. Gifts of a nominal value, such as calendars, diaries etc. may be accepted if they are retained
within the school.
3. First of a more than nominal value offered to employees by contractors, organisations, firms or
individuals should always be declined.
K. Retention of Records
1. Except for invoices, all financial records should be retained for three years, plus the current
year, or back to the previous audit inspection, whichever is the longer period.
2. Certified, paid invoices must be kept for the current year plus the previous six years in a safe,
secure environment which will enable easy location and be available for inspection by HM
Customs & Excise.
3. Disposal of confidential matter should be done in a secure manner.
1. Insurance risks will be identified by the Headteacher.
2. All losses shall be reported to the School Business Manger who will make arrangements for
the submission of claims to insurers as appropriate.
For the purpose of the these procedures, the definition of a contract shall be any signed agreement
(other than routine orders) for the provision of goods and services over a period of time.
1. Any contracts shall be in writing, and shall be referred to the Finance and General Purposes
Committee before any binding agreement is made.
2. All contracts shall:
a. Specify the subject matter, price, contract period, contract specification and terms of
b. Contain a clause permitting cancellation in circumstances of corruption or failure to
meet contractual terms.
c. Require compliance with any British Standard specification or code.
d. Indemnify the school against any claim which may be made in respect of personal
injury to any person unless due to negligence of the contractor, and the contractor
shall produce evidence of suitable insurance against such claims.
3. With any proposed contract, estimates shall be obtained from at least three suppliers. Under
normal circumstances the school will award the contract to the supplier quoting the lowest
price. However, there may be times when the lowest price should not be accepted, and any
reasons for accepting a higher quote should be reported to the Finance and General Purposes
Committee, and be recorded.
4. All contracts shall be subject to the ordering limits as specified in Section C of the Financial
Submission and Opening
1. An invitation to tender shall state clearly the closing date and time for receipt of tenders and
a. The Governing Body does not bind itself to accept the lowest or any tender.
b. No tender will be accepted unless it is enclosed in the special envelope bearing the
distinctive label supplied with the tender form, properly sealed and addressed to a
specified person and either sent by post or hand delivered.
c. Proof of posting will not be accepted as proof of delivery if the tender fails to arrive at
the address shown on the tender envelope label for the closing date and time.
2. No tender received after the closing date and time shall be considered (any such tender will
be returned to the tenderer by specified person).
3. Tenders shall be kept in the custody of the specified person until the time and date specified
for their opening.
4. Tenders shall be opened at one time, which shall be as soon as possible after the closing time
and only in the presence of three people appointed by the Finance and General Purposes
committee. Those people shall certify a list of tenders received.
Acceptance of Tenders
1. A report shall be put to the Finance and General Purposes Committee if a tender other than
the lowest, or payment to be received other than the highest are to be accepted.
2. A list of tenders received identifying the tender accepted shall be reported to the Finance and
General Purposes Committee.
Alteration of Tenders
Once opened, tenders shall not be altered except that a tenderer may be given an opportunity to
correct an error in calculation. When such an opportunity is given, the tenderer shall be given no
information about other tenders or the likelihood of his tender being accepted.
O. Unofficial School Fund
1. The Headteacher should ensure that the necessary bank accounts are opened with a
minimum of two signatories approved by the Governing Body. The number of bank accounts
should be kept to a minimum. Bank accounts must be opened in the name of the school.
2. The school fund should be administered by the School Business Manager.
3. The running of particular activities (e.g. school journeys, tuck shop etc.) should not fall upon
the School Business Manager but should be the responsibility of others who must keep
suitable records. In the case of educational visits and school journeys, the teacher in charge
should keep a simple account of what has been received and spent and should present a final
statement to the School Business Manager.
4. The School Business Manager should record all transactions on the computerised accounting
system so that statements of income and expenditure can be generated at any time.
5. All income must be banked intact at least weekly or as the cash in hand exceeds £2000.00
6. All payments must be supported by vouchers giving full details of the expenditure.
7. All payments should be made by cheque.
8. No payments for overtime to members of staff or for payments of fees to staff for carrying out
additional work as part of their normal duties should be paid out of the school fund.
9. The accounts should be prepared to run from 1 September to 31 August each academic
year and an annual summarised statement of receipts and payments, supported by the
subsidiary records and vouchers, must be submitted for audit as soon as possible after the
end of the accounting year.
10. The auditor should be a person who has not otherwise been involved in the management of,
or had close connections with, the fund or have been involved in the fund raising activities.
11. Under no circumstances must personal cheques be cashed from the school fund.
DISASTER RECOVERY PLAN
Computer Disaster Recovery and Security Plan
Please refer to separate policy and procedures as outlined in the School IT Business
Resumption Plan (refer to the Network Manager for all details).
Please note the Data Protection Act allows disclosure of personal information to other
bodies such as the Local Education authority, Connexions etc. Care should be taken
when disclosing personal information.
The school is registered under the current Data Protection Act.
All data for management purposes is backed up regularly by the ICT Department. See
ICT Services Tape Back Up Policy and Procedures. (Refer to the ICT Network Manager
for all details)