Management Information Sheet

Under the Accounts and Audit Regulations 2011, Norfolk County Council (NCC) has to provide adequate and effective Internal Audit arrangements for the whole of the Council, including schools. This is also a requirement for the Schools Financial Value Standard for all maintained schools. Norfolk Audit Services, in line with other NCC services, was recently asked to review our service delivery, including schools audit. We want to offer a service that is helpful, effective and continues to be valued by schools.

Governing Bodies and Headteachers are responsible for ensuring sound systems of internal controls are in place. Our internal audits give assurance to Governing Bodies and Headteachers that there is proper financial management within their school and that they are operating within appropriate internal controls.

Our revised approach looks at Norfolk schools as a whole population rather than each individual school and this new approach was discussed and agreed with Norfolk Schools Forum on 12 July 2013.

From 1 January 2014 we are planning that:

• A limited number of high risk schools will receive a compulsory audit as part of the annual audit plan
• We will deliver an annual programme of themed audits visiting a sample of schools, common findings and examples of good practice will be shared with all schools. These will include a review of SFVS returns.
• A flexible traded audit will be offered to all schools at cost
• Advice and our schools newsletters will still be provided free of charge
• We will still be involved in investigations where necessary.

To help us plan for the new approach and to deliver a service that best meets your needs we would appreciate your expression of interest on the type of traded audit service you would consider buying into.

Would you be interested in purchasing a full audit that is flexible to meet your needs purchased on either?

Option A: A 3 year subscription basis or

Option B: An Ad hoc basis

NB: - Currently we estimate costs of the full audit to be approximately £800 for Primary and Special schools and £1,200 for Secondary schools.

Option C: alternatively, would you be interested in purchasing a health check (half day visit plus written report with recommendations) costing approximately £200.

Please respond with your interest to either option A, B or C to andrea.doe@norfolk.gov.uk by 11 October 2013. If you do not feel that these are services that would interest you, if you have any suggestions, comments or queries please contact us.

Thank you for taking the time to help us develop our service for you. Once we have your responses we will establish an appropriate and detailed proposal for the traded service, and then update the Schools Forum. Our intention is to start our transformation ready for a new service from the beginning of 2014.

If you would like to read further details about our changes please see our report taken to the School’s Forum in July 2013.

If you have any questions about the new arrangements please contact Andrea Doe telephone: 01603 223162.