The schools financial procedures provides maintained schools with guidance on a range of financial management processes that are set out as individual sections.

All monies and assets associated with a school are public property and provided for the education of the pupils. They are not provided for the benefit of governors, headteachers or staff personally. Individuals either working for or associated with the school have a duty to report any irregularities or suspected irregularities.

All Schools must have a robust system of controls to safeguard themselves against fraudulent or improper use of public money and assets.

The governing board (GB) and headteacher must inform all Staff of School policies and procedures related to fraud and theft, the controls in place to prevent them and the consequences of breaching those controls. This information must also be included in the induction for new School Staff and Governors.

Irregularities regulations

Ealing LA shall be notified immediately by School Governors, Headteachers or other Staff, as appropriate, of all financial irregularities or suspected irregularities, or any circumstances which may suggest the possibility of irregularities in the exercise of any of the School's Financial Functions (e.g. cash, stores, property and computer held data).

The Governing Board (GB) and Headteacher, in consultation with the LA, shall take appropriate action to prevent further loss and to secure records and documentation against removal or alteration. This should occur after initial consultation.

The Chief Finance Officer (CFO) or their representatives along with Officers involved from the LA shall determine the scope and cost implications of any internal enquiries or investigations.

The Officer within Ealing LA must consult with those officers detailed in the LA’s Policies in deciding whether any matter under investigation should be referred to the police. Appropriate recovery action should be taken on such matters.

Each School GB and Headteacher shall take steps to minimise the risks of financial irregularities occurring.

Those involved in conducting or assisting in irregularities should have regard to the provisions of the Code of Conduct for Employees and relevant policies, as well as Financial Regulations. Also, the GB and Headteacher should adhere to the provisions of the legislation and corporate policy regarding the Public Interest Disclosure Act 1998.:


School bursarial service,

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Last updated: 11 Jul 2023

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