School Cash Management System Report Essay

Analysis of & Recommendations for Cash Management System at School A INDEX Section 1Terms of Referencepage 1 Section 2Methodologypage 2 Section 3Executive Summarypage 3 Section 4Backgroundpage 4 Section 5The Accounting Functionpage 5 Section 6Analysis of Current Systempage 6 Section 7Solutions Identifiedpage 8 Section 8Recommendationspage 14 Section 9Review of Implementationpage 15 Section 10Cost Benefit Analysispage 16 Section 11Appendicespage 17 1. TERMS OF REFERENCE 1.

Of major importance to all organisations is the handling of cash received on the premises, with particular regard to the concerns of physical security, potential for theft/fraud or misplacement, errors in recording (accidental or deliberate), or other misappropriation. 2. This report has been prepared to review the system in place at School A , a *** Local Education Authority (LEA) school. 3. The report will identify: 1. Weaknesses in the system, the causes of those weaknesses and the evaluation of such weaknesses. 2.

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Ways of eliminating/reducing the weaknesses identified. 3. Potential improvements to the system which comply with the requirements of *** County Council, the Financial Management Standard in Schools (FMSiS) and the Workforce Reform ‘24 Tasks’ (Section 2, Annex 3 of the School Teachers Pay & Conditions Document 2008)1 and current ‘Best Practice’. 4. Ways in which to implement selected improvements, and the strengths and weaknesses of such implementation. 4. A review of initial outcomes will also be conducted and included in this report. Appendix 1-’24 Tasks’ Extract from http://tesfaq. brendenisteaching. com/school/workforce. htm 2. METHODOLOGY 1. Using the Terms of Reference as the focus, the approach has been to investigate weaknesses identified in the Analysis of the Current System (Section 6), using the following methods: 1. Reference to *** County Council’s (*CC) ‘School Finance Handbook’ 2. Consultation with *CC Schools’ Finance Team 3. Analysis of *CC ‘step-by-step’ banking guides 4. Evaluation of *CC-issued spreadsheet recording systems . Use of internet to research commercial School Private Fund software 6. Consultation with other *CC schools to identify successful internal systems 7. Consultation with Headteacher and the school’s Board of Governors 8. Collaboration and consultation with colleagues to identify, implement and develop realistic solutions 9. Use of internet for research into relevant ‘Best Practice’ 10. Consultation with *CC Audit Department regarding proposed solutions meeting audit requirements/recommendations 11.

Staff training and information 12. Providing parents, pupils and other stakeholders with adequate and timely instruction and information regarding making payments 3. EXECUTIVE SUMMARY 1. School A’s cash management system complied with *CC’s School Finance Handbook requirements with the significant exception of compliance with Segregation of Duties and the system was therefore open to errors such as loss, mis-recording and absence of recording of receipts as well as the potential threat of fraud. 2.

The recording requirements for cash receipts identified in the *CC School Finance Handbook did not enable easy reconciliation of large quantities of receipts, and therefore payments were difficult to track in the event of subsequent queries. 3. This report identifies the weaknesses, investigates potential solutions and opportunities, and makes recommendations for the improvement of the cash management system to minimise errors, allow easy reconciliation, provide a clear audit trail, and reduce the opportunity for and threat of misappropriation of cash received. 4. BACKGROUND 1.

School A is a medium-sized (250 children on roll) Local Education Authority (LEA) school in a moderately affluent, semi-rural village in ***. The age range of the children is 4 years to 11 years. 2. The LEA is responsible for 283 primary schools and 63 secondary schools covering an area of 2286 sq miles (5921 sq km), being one of the largest counties in England. 3. The school is under the control of the Local Education Authority, but is controlled internally by the Board of Governors to whom the Headteacher reports. All staff within the school report directly or indirectly to the Headteacher. . Although the school’s main budget is funded centrally and held in a central Local Education Authority bank account, the school has numerous activities for which it receives cash payments from its stakeholders, many of which are deemed ‘private’ or ‘voluntary’ funds and therefore held in a separate, local bank account. Income from these ‘private’ or ‘voluntary’ funds exceeded ? **,000 in 2007/08. Income from the ‘business’ activities of the school (paid into the main budget account) was c.? **,000 in 2007/08. Therefore total cash received on the premises in 2007/08 was in excess of ? *,000. 5. A history of excellence in music tuition and the employment of a specialist music teacher has resulted in over 50% of children attending the school receiving private music tuition within school hours, which is arranged by the school. Parents pay an average of ? *0 per child per term for these lessons. 6. The school halls and sports field are let out in the evenings and at weekends to a total of 10 different community groups each week, plus a number of other ‘one-off’ private parties, events and activities during the year. . The school has a facility to provide hot school meals for which parents are required to pay (unless eligible for Free School Meals). 8. The children enjoy at least one educational trip each term and one term of swimming lessons per year, for which parents are required to make a financial contribution. 9. A number of fund-raising activities are arranged each year (on average three per term). 10. The school receives commission on book fairs, scholastic photographs, school uniform, etc. 11. Income from paragraphs 4. 5 to 4. are paid into the school’s main Budget Share as they are income from the ‘business’ interests of the school, whilst the remainder (4. 7 to 4. 10) are deemed ‘private’ or ‘voluntary’ funds as they relate directly to enhancing the children’s school life rather than to statutory requirements, so are paid into the non-public funds (School Fund) account. 12. As a public sector organisation, accountability and transparency are paramount and it is therefore imperative that the cash management system complies fully with this. 5. THE ACCOUNTING FUNCTION 1.

The school employs a part-time Finance Administrator for 30 hours per week to perform all accounting functions within the school. The Finance Administrator reports to the Headteacher, who reports to the Governing Body. The organisation structure is shown in Appendix 2. 2. Public funds (i. e. Budget Share) are recorded on *CC’s online accounting system (SAP). Training and support are available from the *CC Schools’ Finance Team regarding technical issues and administration of those funds. Budget Share funds are held in a central *CC LEA bank account which is operated and managed by *CC. 3. Non-public funds (i. e.

School Fund) are operated and managed internally. They are not recorded on SAP. An Excel spreadsheet template is provided by Schools’ Finance Team to assist in the management of these funds. Telephone advice is available from *CC’s Audit Department. School Fund is held in a local bank account which is operated and managed by the school. 4. External stakeholders from whom cash funds are received include parents/carers, pupils, the Parent/Teacher Association, lettings, the Out-Of-School Club and Playgroup, and various commercial organisations from whom commission is received e. g. school uniform suppliers, school photographers, book fairs, etc. . ANALYSIS OF CURRENT SYSTEM 1. The Finance Administrator at School A is charged with performing all accounting functions within the school, including receiving, recording, banking and reconciling cash received. This conflicts with the requirement for Segregation of Duties and allows opportunity for errors and fraud as work is not supervised. 2. Despite the requirements of Workforce Reform, listed in Annex 3 of Section 2 of the Teachers’ Pay & Conditions Document 2008 (and referred to as the ‘24 Tasks’)1, teachers still accept monies directly from pupils and parents for trips and activities.

Due to years of teachers being required to collect monies from pupils (prior to Workforce Reform in 2006), staff and parents still find it hard to break this habit and there has not been insistence on compliance from Management. This contributes to the following operational weaknesses: 1. Teachers’ teaching and preparation time is reduced in order to conduct administrative tasks. 2. This is not a cost effective use of staffing as teachers’ pay is substantially higher per hour than support staff’s – five minutes of teacher’s time collecting monies each day would average ? ** per annum compared to five minutes of support staff time each day which would average ? *** per annum. 3. Cash received by staff (either teaching or support staff) other than the Finance Administrator is not receipted at the time of receipt. This results in increased time expended in recording monies once transferred to the Finance Office, due to the necessity to investigate apparent anomalies. It should be noted that monies recorded at the time of receipt, and by the member of staff who received such monies, are unlikely to present such apparent anomalies and therefore time savings are to be made. . Whilst the Finance Administrator is responsible for monitoring and controlling the collection of monies, any control measures for recording/receipting of cash received are rendered effectively unenforceable as cash receipts recorded later than the original time of receipt, and by staff other than those who actually received it, are difficult to establish and validate. 5. Staff not involved in the accounting function do not understand the necessity for clear and transparent recording of financial transactions and therefore do not necessarily record cash received correctly or at all. 6.

No system is in place to ensure that cash received by other staff is securely held. 7. No system is in place for formal transfer of cash to the Finance office . 3. All of the above result in: 1. Opportunity for loss or misappropriation of cash received. 2. Records are unreliable due to the multiple opportunities for errors in recording sources of cash received (due to numerous individuals receiving and recording monies, rather than one or two specifically trained staff), or the complete absence of recording the sources of cash received. 3. Inefficient use of available resources, i. e. taff time and the staffing budget. 4. Guidelines issued by the Local Education Authority (LEA) for the recording and banking of monies received only require that cash received is recorded in official County Council or School Fund receipt books. This does not aid the requirement for clarity and for transparency in that the large number of small sums received from pupils/families and other stakeholders for a variety of activities each week throughout the year, make it difficult subsequently to trace individual payments using the receipt book system alone. 5. Therefore a system is required which ensures . physical security of all cash received. 2. swift and accurate reconciliation of individual (pupil/family) accounts, activity accounts and bank accounts. 3. any subsequent queries can be answered confidently and definitively, supported by documentary evidence. 4. opportunity for fraud and errors (e. g. recording errors) is minimised, whilst not contributing to existing time pressure. 5. minimum of disruption to non-related working patterns e. g. teaching assistants are not redeployed to assist in financial operations thereby reducing their time supporting teaching in the classroom. Appendix 1 – Extract from http://tesfaq. brendenisteaching. com/school/workforce. htm and Section 2, Annex 3 of the School Teachers’ Pay & Conditions Document 2008 7. SOLUTIONS IDENTIFIED 1. Segregation of Duties (6. 1): 1. *CC Audit Department require that cash is received, counted and receipted by more than one person. 2. In practice, this is has not been implemented for the following reasons: 1. The Finance Administrator’s role is part-time, therefore availability at all times to receive and receipt cash is not achievable. . Parents/carers need to be able to pay monies to the school at times which are convenient to themselves (e. g. beginning and end of school day, as well as other times depending on their personal circumstances), but which are not necessarily convenient to school staff. 3. Consultation with School A’s Senior Management Team and the Governing Body’s Finance Committee confirmed that the school does not have sufficient resources for further members of staff to be available to receive and receipt cash. 3. SOLUTIONS identified: 1.

Additional staff hours contracted or current staff redeployed/paid additional hours to receipt cash received with Finance Administrator or another member of staff. 2. Specific times allocated for receipt of monies from parent/carers for activities/trips and a member of staff allocated to those specific times to issue official receipts as monies are received. 3. Governor/Parent Volunteer to commit, on a rota basis, to receipt cash received with Finance Administrator (e. g one session per volunteer/governor per term) 4. Central secure location(s) installed for deposits – e. g. ocking wall mounted post box – installed in School Office Reception for parents/carers and other stakeholders to deposit monies for activities/trips/etc, to be opened only in presence of another (e. g. governor/volunteer as per 7. 1. 3. 3). 2. Receipt of Cash by Unauthorised Personnel (Teachers/Support Staff) (6. 2): 1. The ‘24 Tasks’ identified in the Teachers’ Pay & Conditions Document as part of Workforce Reform require that teachers do not receive monies for school activities which directly contradicts previous convention whereby teachers were required to receive monies for school activities. . The attitude required of school support staff towards their duties, and the interpretation of the “any other duties reasonably required” clause in *CC contracts of employment, has accounted for support staff accepting of monies from parents/carers/pupils on behalf of teachers. 3. SOLUTIONS identified: 1. Implementation of secure alternative for payments (as identified in 7. 1. 3. 4) 2. Staff training: staff understanding of the purpose of Segregation of Duties requirements, the potential consequences (both personally and for the school) of not adopting the solutions selected from . 1. 3 and the benefits of adopting those solutions, will address the weaknesses identified in 6. 1-6. 4. 3. Stakeholder training: provide parent/pupils/other stakeholders with clear instructions/guidance on how and where to deposit cash with all correspondence regarding payments. Include regular reminders of the payment system in the termly newsletter and with all requests for payments/contributions. 3. SWOT Analysis of Payment Box solution | | | |STRENGTHS (7. 1. 3. 2, 7. 1. 3. 3 and 7. 2. 3. 1 to 7. 2. 3. 3): | | |Locating box in School Reception (i. e. a familiar location which stakeholders frequent and which is in constant view of | | |office staff to discourage tampering) will reduce queues at School Reception desk and thus save the School Administrator | | |time during busy periods. | |Meets requirement for more than one person to receive and receipt cash, as cash deposited is held securely and unopened | | |until such time as the receiving and receipting can be executed by more than one person. | | |Allows flexibility for staff and Governors/Parent Volunteers in timing of receipting, with the additional benefit of | | |varying banking days/times from week to week according to the availability of the volunteers. | |Allows stakeholders to deposit payments at their convenience. | | |Allows Governors to understand more about the administrative and financial systems in the school, and enhances their | | |personal involvement in the management of the school. | | |Allows Parent Volunteers to feel trusted and valued for their contributions to the school. | | | | | |WEAKNESSES | | |Redeploying other staff (7. 1. 3. 1 and 7. 1. 3. ): cost of employing staff or redeploying staff to perform finance tasks | | |does not represent Best Value in use of school’s finances or staff skills. | | |Use of payment box (7. 1. 3. 4 and 7. 2. 3. 1): Opening and recording payments after the payment has been deposited means | | |errors are not identified immediately and have to be brought to the attention of the payer at a later date, allowing | | |opportunity for the payer to doubt whether they made the error or whether something has subsequently happened to their | | |payment. | | | | |OPPORTUNITIES | | |Payment box system (7. 1. 3. 4 and 7. 2. 3. 1): Extend the system to include further boxes for reply slips, etc. | | | | | |THREATS | | |Payment box system (7. . 3. and 7. 2. 3. 1): Stakeholders will not adopt the proposed system. | 4. SWOT Analysis of Solutions identified for Unauthorised Staff Receiving Cash | | | | |STRENGTHS | | |Implementation of a secure location for cash deposits (7. . 3. 4) reduces the pressure on unauthorised staff to accept | | |cash. | | | | | |WEAKNESSES | | |Relies on staff and stakeholders understanding and adopting the new system | | | | |OPPORTUNITIES | | |Allows staff to understand operations within the school which are outside their normal remit. | | | | | |THREATS | | |Staff and other stakeholders can be resistant to change. | |Staff may feel parents perceive them to be “unhelpful” if they refuse to accept payments. | 5. Reconciliation & Subsequent Easy Identification Of Cash Received & Banked (6. 4-6. 5): 1. *CC Step-by-Step Guides for banking of cash received relate specifically to the online accounting system (SAP) and do not suggest/specify systems for the easy identification and reconciliation of cash received and banked either in the main Budget Share account or the private School Fund account 2. Solutions identified: . Commercial School Private Funds accounts software – purchase of a package (such as School Fund Manager or School Cash Office) for recording all non-public cash receipts 2. Activity Spreadsheets (internally created) – creation and use of templates listing pupils eligible for the activity, and used for recording receipts for that school activity by date(s), amount(s), payment method(s) (e. g. cash or cheque), total amount paid and total amount outstanding. (See Appendix 6 for spreadsheet template layout) 3.

Banking Spreadsheets (internally created) – creation and use of template which determines cash banked by automatically calculating the value of each denomination when the number of coins/notes is entered, thus reducing errors in calculation of amount(s) banked. Each activity is calculated on a separate row, aiding reconciliation with the amounts calculated for that week on the corresponding activity spreadsheet (see 7. 5. 2. 2). Cheques are listed and subtotalled for each activity, again aiding reconciliation with the amount recorded for that week on the activity spreadsheet. See Appendices 5 and 6 for spreadsheet template layouts). 6. SWOT Analysis of School Fund Commercial Accounts Software: | | | | |STRENGTHS: | | |Made for purpose. | | |Allows monitoring of family accounts, not just individual pupil accounts. | | | | |WEAKNESSES: | | |Limited availability of software packages. | | |Available software does not integrate with the *** schools’ management information system (MIS) so pupil data would have | | |to be input manually which is time-consuming and contributes to potential for errors. | |Internet searches indentify contributions on many relevant forums indicating that commercial software is not necessary as| | |spreadsheets are perfectly suitable, and many free templates are offered by school staff contributors to these forums who| | |have created their own (e. g. forum on www. accountingweb. co. uk). | | |Expensive to purchase and support (as not supported by *CC or internal ICT support teams). | | |Only caters for School Fund (non-public fund) receipts, not for receipts to main budget account (public funds). | |Downloaded demo software indicates data entry is more complex and time-consuming than proposed software applications | | |which can import data from school MIS. | | | | | |OPPORTUNITIES: | | |Potential to adapt more swiftly to new payment patterns and activities than if manually adapting spreadsheet templates. | |School Fund Manager integrates with School Fund Finder, an application which aids in the identification of available | | |grants (opening up opportunity to access new funds). | | | | | |THREATS: | | |Time required to learn to use new software. | |Lack of time to become fully conversant with the full potential may result in limited use or even non-use of the | | |software. | 7. SWOT Analysis of Inhouse Spreadsheet Templates: | | | | |STRENGTHS: | | |No purchase or support costs. | |Tailor-made for individual purpose. | | |Flexible. | | |Easy to operate – no knowledge required beyond basic Excel data entry. | | | | | |WEAKNESSES: | | |Time-consuming to create initially. | | |Good knowledge of Excel required for simple and/or annual modifications and/or adaptations. | |Advanced knowledge of Excel required for complex modifications/adaptations | | | | | |OPPORTUNITIES: | | |Virtually unlimited scope for development for individual and/or unique school activities | | | | | |THREATS: | | |Understanding of the workings of the spreadsheets for the purposes of adaptation to suit future needs requires advances | | |knowledge of Excel, so changes in personnel requires this restriction to be considered when compiling skills sets | | |required in person specifications or training to be budgeted for. | 8. RECOMMENDATIONS for CASH MANAGEMENT SYSTEM: 1. Payments to school to be placed in the appropriate Payments Box in the School Office Reception area, not handed to staff. This will reduce opportunity for fraud or accidental loss. 2. The Payments Box(es) to be wall-mounted and secure. Keys to be held by the Finance Administrator, School Administrator and Headteacher only. 3. The Payments Box(es) to be opened weekly only by authorised personnel (i. e. the Finance Administrator, School Administrator or Headteacher) in the presence of another member of staff (paid or voluntary). 4.

Parents are to be advised to put cash and/or cheque payments in an envelope (clearly marked with the name of the pupil and the activity which is being paid for) and placed in the appropriate Payments Box. This will ensure the security of payments, reducing opportunity for theft or accidental loss. 5. Staff not to accept payments for activities from pupils or parents in the classroom or elsewhere, but direct them to place the payments in the Payments Box(es) as above (see 8. 1) 6. All payments to be processed in the presence of another member of staff immediately after being taken from the Payments Box(es), reducing opportunity for fraud and mistakes in recording. 7.

Processed funds to be held in the safe (keys for which are held by the Finance Administrator, School Administrator and Headteacher only) until banked. 8. Non-uniform Day monies (and similar whole school collections) to be collected and recorded in class by two or more pupils and taken to the Finance Office with signed and dated record of amount received. This will reduce opportunity for fraud and accidental loss. 9. In the absence of available employed staff, a rota of voluntary staff (e. g. governors and parent helpers) to be drawn up and deployed on a weekly basis. This will aid contingency arrangements in ensuring that the cash management system is understood by more staff than just the Finance Administrator. 10.

Banking to be done on differing days and at differing times each week, but within 5 working days of payments being processed, reducing opportunity for premeditated theft. 11. All payments to be receipted in official County or School Fund receipt books as appropriate. Payments for activities also to be recorded on spreadsheets allowing easy identification of each creditor’s liability. 12. Funds banked to be reconciled both to activity spreadsheets and County/School Fund receipt books at the time of banking. Activity spreadsheet printouts and other proofs of receipt to be filed with banking records. This assists in providing a clear audit trail. 9. REVIEW OF IMPLEMENTATION OF RECOMMENDATIONS 1. The Payment Box system was introduced as a trial in April 2008 for Hot School Meals and School Milk payments. 2.

The system was so successful that a further Payments Box was introduced in September 2008 for payments other than for Hot School Meals and School Milk (which, for ordering purposes, require processing earlier than normal payments and are therefore held separately from other payments). 3. Through explanation to staff of the reasons for the new system and how it is implemented, and (initially) regular reminders at weekly staff meetings, staff understand the benefits and are happy to relinquish responsibility for receiving cash. 4. In the event of staff becoming concerned about the recording, security and/or use of monies received, the concern should be brought to the attention of the Finance Administrator so that it can be investigated and resolved.

In the event that staff are or feel unable to refer to the Finance Administrator, the matter should be brought to the attention of their line manager, the Headteacher or a member of the Board of Governors as appropriate. All staff are aware of and have access to *CC’s Whistle-blowing Policy2 and should refer to and implement the advice therein as appropriate. 5. The new system’s time-saving benefit for the School Administrator instigated an additional box being implemented for reply slips for school activities which do not require payments, allowing the School Administrator to process these responses at her convenience and thus minimising public relations requirement to “chat” with parents submitting reply slips/payments, thus increasing productivity. 6.

In the annual School Fund audit in October 2008, the *CC auditor described the cash management system at School A as “the best cash management system I have seen” in an *CC LEA school. 2 Appendix 8- *CC Whistleblowing Policy 10. COST BENEFIT ANALYSIS 1. Banking and reconciling under existing systems takes (on average) a whole day of the Finance Administrator’s time (25%). Implementation of the recommendations in 8. 1 to 8. 12 has resulted in banking and reconciling taking an average of ? day (c.? ** x 39 weeks = ? **** p. a. ). 2. Using Governors and Parent Volunteers on a rota basis once a week to assist with the recording and receipting of cash received via the Payment Box system has saved the cost of redeploying Teaching Assistants from their main duties or paying them overtime (at c.? **. 0 per hour 2 hrs per week x 39 weeks = ? *** p. a. ) 3. Increased efficiency of School Administrator’s time as no longer receiving cash or reply slips directly from parents but via the Payment and Reply Slips Boxes and therefore not taking additional time interacting with parents as they deposit these items. Estimated saving of 40 minutes per day (20 minutes before school day, 20 minutes at end of school day) = ? *** p. a. 4. ‘One-off’ cost of purchasing secure payment boxes c.? ** x 3 = ? **. 5. Staff training incorporated as part of weekly Staff Meetings, therefore no identifiable cost incurred. 6. Quantifiable cost benefit to school equivalent to 0. FTE. 7. Increased efficiency and security reduces time spent investigating subsequent queries and discrepancies. Insufficient recorded data available to accurately estimate saving. 8. Efficiency increases for Finance Administrator and School Administrator reduces unpaid overtime, thereby increasing goodwill, morale and productivity. APPENDIX 1 – Project Plan 1. Meeting Head & Administrator to agree parameters of investigation 2. Analyse problems with current Cash Management system 3. Consult other *CC schools & Schools Finance Team 4. Identify and analyse potential solutions 5. Consult Administrator for her assessment of potential solution(s) 6.

Agree with Head and Administrator solutions to be trialled 7. Implement trial period for selected solution(s) 8. Consult stakeholders for assessment of solutions implemented 9. Review and evaluation of trial period 10. Formulate proposal for extension/withdrawal of solutions 11. Implement extension/withdrawal of solutions 12. Review and evaluation of implemented/revised solutions Subsequently: 13. Prepare Draft Report 14. Consult Manager re Report 15. Consult Tutor re Report 16. Complete and submit final Report APPENDIX 2 – Gantt Chart [pic] APPENDIX 3(a) – Extract from http://tesfaq. brendenisteaching. com/school/workforce. htm What are the ’24 tasks’ which teachers should not do?

The Workforce Reform programme has introduced a condition to teachers’ contracts which explicitly states that they should not be required to carry out administrative tasks which do not require the professional judgement of a qualified teacher. The School Teachers’ Pay & Conditions document contains a list of examples of such tasks. However, it should be noted that the list is not exhaustive, and the general rule should be applied to all such administrative tasks. APPENDIX 3(b) – Extract from Teachers’ Pay & Conditions Document 2008, Section 2, Annex 3 Administrative tasks not to be undertaken by teachers: • Collecting money from pupils and parents. • Investigating a pupil’s absence. • Bulk photocopying. • Typing or making word-processed versions of manuscript material and producing revisions of such versions. Word-processing, copying and distributing bulk communications, including standard letters, to parents and pupils. • Producing class lists on the basis of information provided by teachers. • Keeping and filing records, including records based on data supplied by teachers. • Preparing, setting up and taking down classroom displays in accordance with decisions taken by teachers. • Producing analyses of attendance figures. • Producing analyses of examination results. • Collating pupil reports. • Administration of work experience (but not selecting placements and supporting pupils by advice or visits). • Administration of public and internal examinations. • Administration of cover for absent teachers. Ordering, setting up and maintaining ICT equipment and software. • Ordering supplies and equipment. • Cataloguing, preparing, issuing and maintaining materials and equipment and stocktaking the same. • Taking verbatim notes or producing formal minutes of meetings. • Coordinating and submitting bids (for funding, school status and the like) using contributions by teachers and others. • Transferring manual data about pupils not covered by the above into computerised school management systems. • Managing the data in school management systems. APPENDICES 4 to 6 Deleted for purposes of privacy and to successfully upload file APPENDIX 7 – RISK ASSESSMENT SHEET Amendments to Cash Management System Task |Risk |Low |Medium |High |Very High |Control Measures | |Additional personnel involved in receipt and |theft/fraud |x | | | |Supervision by Finance Administrator (segregation of duties) | |recording of cash | | | | | | | |Recording on spreadsheets cash received |errors in recording |x | | | |Reconciliation with banking spreadsheet for the period | |Recording on spreadsheets cash banked |errors in recording |x | | | |Reconciliation with activity spreadsheet for the period | |Cash received held in central post box (which |theft/sabotage |x | | | |Keys held only by Finance Administrator, School Administrator and Headteacher | |is not a safe) | | | | | |Boxes located in full view of School Administrator’s office and visitor | | | | | | | |reception area | Banking |Rota system may establish | |x | | |Use of different governors/parental volunteers and their differing | | |routine day/time for taking | | | | |availability should allow random variation in banking routine | | |cash to bank, allowing | | | | | | | |opportunity for premeditated | | | | | | | |theft | | | | | | APPENDIX 8 – School A Whistleblowing Policy Introduction The staff and governors of School A seek to run all aspects of school business and activity with full regard for high standards of conduct and integrity. In the event that members of school staff, parents, governors or the school community at large become aware of activities which give cause for concern, School A has established the following whistleblowing policy, or code of practice, which acts as a framework to allow concerns to be raised confidentially and provides for a thorough and appropriate investigation of the matter to bring it to a satisfactory conclusion.

Throughout this policy, the term whistleblower denotes the person raising the concern or making the complaint. It is not meant in a pejorative sense and is entirely consistent with the terminology used by Lord Nolan as recommended in the Second Report of the Committee on Standards in Public Life: Local Spending Bodies published in May 1996. School A is committed to tackling fraud and other forms of malpractice and treats these issues seriously. School A recognises that some concerns may be extremely sensitive and has 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.

School A is 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 this policy apply to matters of suspected fraud and impropriety and not matters of more general grievance which would be dealt with under the School A grievance procedures. When might the whistleblowing policy apply? The type of activity or behaviour which School A considers should be dealt with under this policy includes: • manipulation of accounting records and finances • inappropriate use of school assets or funds • decision-making for personal gain • any criminal activity • abuse of position • fraud and deceit serious breaches of school procedures which may advantage a particular party (for example tampering with tender documentation, failure to register a personal interest) What action should the whistleblower take? School A 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. School A has designated a number of individuals to specifically deal with such matters and the whistleblower is invited to decide which of those individuals would be the most appropriate person to deal with the matter. These are: Headteacher – at School Chair of Governors by letter (address available from the School Administrator. )

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 *** County Council’s Head of Audit. The Council has its own procedures for dealing with such matters and will ensure every effort to respect the confidentiality of the whistleblower.

The Council will ensure relevant officers of the Department for Education and Employment 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 to people concerned 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 Baldwins Gardens London EC1N 7RJ Telephone number 020 7404 6609 How will the matter be progressed? The individual(s) in receipt of the information or allegation [the investigating officer(s)] will carry out a preliminary investigation.

This will seek to establish the facts of the matter and assess whether the concern has foundation and can be resolved internally. The initial assessment may identify the need to involve third parties to provide further information, advice or assistance, for example involvement of other members of school staff, legal or personnel advisors, the police, the Department for Education and Employment, the Council. Records will be kept of work undertaken and actions taken throughout the investigation. The investigating officer(s), possibly in conjunction with the governing body, will consider how best to report the findings and what corrective action needs to be taken. This may include some form of disciplinary action or third party referral such as the police.

The whistleblower will be informed of the results of the investigation and the action taken to address the matter. Depending on the nature of the concern or allegation and whether or not it has been substantiated, the matter will be reported to the governing body and the Council. If the whistleblower is dissatisfied with the conduct of the investigation or resolution of the matter or has genuine concerns that the matter has not been handled appropriately, the concerns should be raised with the investigating officer(s), the governing body and/or directed to the Council. Respecting confidentiality Wherever possible School A seeks to respect the confidentiality and anonymity f the whistleblower and will as far as possible protect him/her from reprisals. School A will not tolerate any attempt to victimise the whistleblower or attempts to prevent concerns being raised and will consider any necessary disciplinary or corrective action appropriate to the circumstances Raising unfounded malicious concerns Individuals are encouraged to come forward in good faith with genuine concerns with the knowledge they will be taken seriously. If individuals raise malicious unfounded concerns or attempt to make mischief, this will also be taken seriously and may constitute a disciplinary offence or require some other form of penalty appropriate to the circumstances. Conclusion

Existing good practice within School A in terms of its systems of internal control both financial and non-financial and the external regulatory environment in which the school operates ensure that cases of suspected fraud or impropriety 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 that concerns are taken seriously and will be actioned. BIBLIOGRAPHY 1. School Teachers’ Pay & Conditions Document 2008 2. O’Sullivan, F, Thody, A & Wood, E (2006), From Bursar To School Business Manager, Pearson Education 3.

Burke, Richard J, (2005), Effective Cash Management for Schools, Momentum 4. O’Donnell, G, (2005), ‘Parents Raising Huge Sums For Schools’ in School Financial Management Issue 69, page 1 5. http://tesfaq. brendenisteaching. com/school/workforce. htm 6. Coventy City Councilwebsite: http://clg. coventry. gov. uk Home>Leadership and Governance >  School Management > Finance and resources >  School finance guidance >  Banking 7. http://www. n-somerset. gov. uk/Education/School+management/Finance/cashflowmanagement. htm 8. Fundraising For Schools, (2009), Step Forward Publishing Ltd 9. Schools’ Financial Management, (2007-09), Optimus Publishing Ltd


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