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Audit ICQ for VG-GMI Schools
56 pages
English

Audit ICQ for VG-GMI Schools

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56 pages
English
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SAMPLE INTERNAL CONTROL QUESTIONNAIRE FOR USE IN THE AUDIT OF VOLUNTARY GRAMMAR AND GRANT-MAINTAINED INTEGRATED SCHOOLS TABLE OF CONTENTS 1.0 Corporate Governance………………………………………... 1 - 5 2.0 Financial Management………………………………………. 6 - 8 3.0 Pupil Data …………………………………………………… 9 4.0 Asset Management……………………………………………. 10 - 12 5.0 Procurement…………………………………………………… 13 - 18 6.0 Human Resource Management……………………………... 19 - 20 7.0 Bank and Cash ………………… 21 - 23 8.0 Managing Attendance and Use of Substitute Teachers… 24 - 25 9.0 Child Protection……………………………………………….. 26 10.0 Data Protection………………………………………………... 27 11.0 Health & Safety……………………………………………….. 28 - 30 12.0 Computer Environment……………………………………… 31 - 32 13.0 Petty Cash……………………………………………………… 33 - 34 14.0 School Meals………………………………………………… 35 - 36 15.0 Payroll………..………………………………………………... 37 - 44 16.0 Income and Receipts…………………………………………. 45 - 48 17.0 Freedom of Information…………………………………….. 49 18.0 Transport…………………………..………………………….. 50 19.0 Minibus…………………………………………………… 51 - 52 20.0 Use of Premises..…………………………………………….. 53 - 54 1.0 CORPORATE GOVERANCE Procedures should be in place to ensure that management and control structures established within the school, including the levels of responsibility and associated delegation of duties, are satisfactory. CONTROL YES NO COMMENTS 1 Has the Board of Governors ...

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                SAMPLE INTERNAL CONTROL QUESTIONNAIRE FOR USE IN THE AUDIT OF VOLUNTARY GRAMMAR AND GRANT-MAINTAINED INTEGRATED SCHOOLS
1.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0 9.0 10.0 11.0 12.0 13.0 14.0 15.0 16.0 17.0 18.0 19.0 20.0
 
TABLE OF CONTENTS
      Corporate Governance………………………………………... 1 - 5 Financial Management. 6 - 8 Pupil Data  9 Asset Management. 10 - 12 Procurement 13 - 18 Human Resource Management... 19 - 20 Bank and Cash  21 - 23 Managing Attendance and Use of Substitute Teachers 24 - 25 Child Protection.. 26 Data Protection... 27 Health & Safety.. 28 - 30 Computer Environment 31 - 32 Petty Cash 33 - 34 School Meals 35 - 36 Payroll..... 37 - 44 Income and Receipts. 45 - 48 Freedom of Information.. 49 Transport.... 50 Minibus 51 - 52 Use of Premises.... 53 54 -
1.0 CORPORATE GOVERANCE Procedures should be in place to ensure that management and control structures established within the school, including the levels of responsibility and associated delegation of duties, are satisfactory. 1 2 3 4 --5 6 7
Has the Board of Governors approved a curriculum policy for the school? Has the Board of Governors approved a school development plan and is this recorded in the minutes? Is this plan reviewed annually and recorded in the minutes? Is the school development plan prepared by the senior management team, teachers and governors? Does the plan detail: the long-term objectives of the school? the short-term objectives of the school? Has the Board of Governors delegated responsibility for the day-to-day financial management of the school to the Principal? If so, is the Principal fully aware and is this clearly set out, agreed and minuted at a full Board of Governors meeting? Are there clear lines of authority and responsibility within the school? Does the plan detail the deployment of financial and other resources in pursuit of the objectives of the school development plan?
1
 
    
   
8Is progress towards the objectives of the school (as detailed in the development plan), monitored by the Board of Governors? Is this recorded in the minutes?    9 Have any sub-committees been established by the Board of Governors?    10 If yes, has the remit of all sub-committees been detailed and approved by the Board of Governors?    11 Is a sub-committee report submitted to the next meeting of the Board of Governors?    12 Are the financial details and budget monitoring recorded in the minutes with the accompanying documentation included? 13 Does the Board of Governors produce an annual report and is this recorded in the Board of Governors minutes? 14 Does the Board of Governors hold an annual meeting for the purpose of discussing the annual report? 15 Does the annual report include  the following as required by the  scheme of management? - An LMS outturn statement  The names of each member of - the Board of Governors and  their category of membership - The dates of termination of office of each member (other than the Principal) 2
 
    
    
  
  
  
 The chair and vice-chair of the - Board of Governors and its  secretary - Details of private school funds - Details of the schools involvement in Education for Mutual Understanding (EMU). 16 Is the annual report made available to parents and staff? 17 Does the Board of Governors meet at least once per term? 18 Does the Board of Governors ensure they have the appropriate quorum before they go ahead with committee meetings? 19 Are all sub-committee minutes presented to the Board of Governors and recorded in the minutes? 20 If the school has a Salary Committee does it also have a Salary Appeal Committee? 21 Are the members of the Salary Committee different from the members of the Salary Appeal Committee? 22 Does the school have a school salary policy? 23 If yes, is the salary structure for the staff and the level of pay for each teacher determined in accordance with the school salary policy? Is the salaries policy reviewed annually? 24 Does the Board of Governors determine the teaching and non-teaching staff complements for the school? 3
 
25 Does the Board of Governors approve responsibility points and are they reviewed annually? 26 Are the details of the senior management team and their responsibilities recorded? 27 Has the Board of Governors set criteria for the Principal/Vice-Principal to meet in relation to future pay awards? 28 Have the criteria for Principal/Vice-Principal pay awards been fully detailed in the Board of Governors minutes? 29 Does the Board of Governors ensure that the pay award is not considered until a full year has passed since setting the criteria? 30 Does the Board of Governors ensure that the Principal/Vice-Principal have met the set criteria before awarding the pay increase? 31 Does the Board of Governors ensure that guidance on Pay Flexibilty issued by DE is adhered to with the Principal/Vice-Principal being awarded a one pay point rise in any year as appropriate? 32 Is the Principal always excluded from the meeting when the Board of Governors discuss his/her performance or salary? 33 Has the Board of Governors set criteria for Teachers to meet in relation to future Threshold pay awards? 34 Has the criteria for Teachers Threshold pay awards been fully detailed in the Board of Governors minutes? 4
  
  
  
  
  35Does the Board of Governors ensure that the teachers have met the set criteria before awarding the pay increase?   36Does the Board of Governors ensure that the pay award is not considered until a full year has passed since setting the criteria?   37Does the Board of Governors ensure that procedures are followed and teacher is awarded a one point rise in a year?   38 Has a register of pecuniary interests for each member of the Board of Governors and individual staff been established? If so, is the content of the register reviewed annually by the Board of Governors and is this recorded in the minutes?   39Have the Board of Governors received details of training opportunities?   40If training is provided, is a record kept of courses attended?   ADDITIONAL COMMENTS  5
  
   
  
  
  
  
  
   
 2.0 FINANCIAL MANAGEMENT Controls should be put in place to ensure that: expenditure reflects the school’s aims and objectives, actual expenditure against budgeted expenditure is regularly reviewed and expenditure records are updated in a timely manner.  1 Have priority spending areas been identified in accordance with the school development plan in order to construct budget plans for the school? 2 Are operating budgets prepared within the context of a 3 year plan? 3 Are estimates of expenditure and income prepared in advance of each financial year? Are these reviewed and approved by the Board of Governors? 4 Does the planned expenditure for the next financial year include adjustments for carry forwards, income receivable, provision for pay increases and other contingencies? 5 When the actual budget allocation is notified are budgets adjusted accordingly? 6 Have budgets been allocated to  individual budget holders?  If so, please state by whom: - Board of Governors? - Sub-Committee of  Governors? - The Principal? 6
7 Are regular reports by individual  budget holders made to: - the Principal? - the Board of Governors? - the relevant sub-committees? 8 Are cumulative expenditure reports produced every month and used to monitor the budget? 9 Are all reports i.e. trial balance, transaction list etc maintained at the school? 10 Is the Board of Governors involved in monitoring the school budget on a regular basis? 11 Who has the responsibility for  virement within the school?  Board of Governors? -- Delegated to Principal? (If this is delegated to the Principal has this been clearly recorded and have reporting arrangements been agreed)? 12 Does the Board of Governors ensure if the school is saving for any reason that this is stated in the School Development Plan? 13 Are the Board of Governors  presented with copies of  budget reports for their  information and approval?  If yes are they presented with:  The budget and expenditure - report? - The cumulative expense analysis report? 7
14 Does the school have a deficit budget? Has the school obtained approval from the Department to have a deficit budget? ADDITIONAL COMMENTS
8
Has the Principal set admission criteria and have these been approved by the Board of Governors and recorded in the minutes? Does the Board of Governors ensure that the admission criteria are fairly applied and that the number of pupils enrolled is within the approved number sanctioned by the Department of Education? Does the Principal verify that the annual statistical return is an accurate reflection of the pupil enrolments at the census date and includes precise details of the number of : pupils enrolled; children of Forces Personnel; children from the Travelling Community; children designated as requiring support for EAL; and children entitled to free school meals? Does the Principal verify that the number of pupils enrolled per the budget statement agrees to the number submitted by the school on the annual statistical return?
3.0 PUPIL DATA The objective is to ensure that pupils are enrolled into the school based on the set criteria and funding to the school is in accordance with pupil enrolments at the school. 1 2 3 -----4  ADDITIONAL COMMENTS  9
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