## **APPENDIX A** ## **PRO FORMA AUDIT CERTIFICATE** A separate certificate should be completed for each unofficial or private account run by the school or it’s Governing Body. Examiner’s or auditor’s report I have examined the final accounts for the year ending **31[st] August 2023** for the **Bernards Heath Junior School PTA** run by Bernards Heath Junior School PTA and the underlying accounts and financial records. I have obtained all the information and explanations I consider necessary to complete the statement below. Further, I have not identified any significant concerns regarding these accounts which remain either unresolved or undeclared in the accounts themselves or this report. I certify that the accompanying final accounts (summary income and expenditure account and balance sheet) present an accurate picture of the activities and transactions undertaken through this account and of the financial position at the end of the year. Examiner’s/auditor’s signature: **N Langford** Date: 22/02/2024 Name: Nicola Jane Langford Status: Accountant Contact telephone number: 07980-181484 ## **Appendix B** ## **Definitions of ‘audit’ and ‘independent examination’ based on those published by the Charity Commission.** **Professional audit:** An audit undertaken by a person who is eligible under the 1993 Charities Act, normally a registered auditor. The auditor has to express a professional opinion as to whether the accounts are ‘true and fair’ and they conduct the audit in accordance with relevant auditing standards. An **independent examination** is an external review of an organisation’s accounts and is carried out by an independent person with the requisite ability and practical experience to carry out a competent examination. An independent examination provides an external check on the accounts and can be carried out by any person with the relevant ability and experience. An examination is a less onerous form of scrutiny than an audit and provides less assurance in terms of the depth of work which is to be carried out. An examiner, in their report, is only required to confirm that no evidence has been found that suggests certain things have not been done by the organisation. This form of ‘negative assurance’ is a more limited form of scrutiny. The examiner is not acting as an auditor and so is not required to plan their work, to identify fraud or to test the internal financial controls operating in the organisation. An examination involves a review of the accounting records kept by the organisation and a comparison of the accounts presented with those records. It also involves a review of the accounts and the consideration of any unusual items or disclosures identified. It is important to note that verification and vouching procedures, where an item in the accounts is checked against an original document such as an invoice or a receipt, only becomes necessary where significant concerns are identified from the work of the examiner, or where satisfactory explanations cannot be obtained from those responsible for the administration of the accounts. In the examiner’s report, the examiner is only required to provide a statement on specific matters that have come to their attention as a result of the examination procedures followed. An auditor is required to build up a body of evidence to support a positive statement of opinion on the accounts. In particular, an auditor is required to form an opinion as to whether the accounts show a ‘true and fair view’. |**SCHOOL’S INTERNAL AUDIT PROGRAMME**
**Sch No**
416
**Completed by**
**Reviewed by**|**SCHOOL’S INTERNAL AUDIT PROGRAMME**
**Sch No**
416
**Completed by**
**Reviewed by**|**SCHOOL’S INTERNAL AUDIT PROGRAMME**
**Sch No**
416
**Completed by**
**Reviewed by**|**PRIVATE(PTA) ACCOUNT**|**PRIVATE(PTA) ACCOUNT**|**PRIVATE(PTA) ACCOUNT**| |---|---|---|---|---|---| |**Sch No**|416|**Completed by**|Nicola
Langford|**Date**|22/02/24| |||**Reviewed by**|Celeste
Kendell|**Date**|23/02/24| ||**Question**|**Response**|**Ass’t**| |---|---|---|---| |1|How many private accounts, (including
governor accounts), does the PTA have?|One|| |2|What format is used for recording
transactions:
•
manual
•
computerised ledger
•
Keys
•
FMS6
•
Excel
•
Sage
•
Other|Excel|| |3|Who is responsible for:
•
recording transactions
•
preparing income for banking
•
banking
•
recording transactions in the ledger
•
bank reconciliations
•
preparing cheques
•
signing cheques?|Nicola Jones
Nicola Jones / other PTA member
Nicola Jones
Nicola Jones
Nicola Jones
Nicola Jones / Fiona Moir – also for online payments
(one to raise payment and one to approve)|| |4|If one person completes all or most
transactions is there any evidence of some
form of internal check, e.g.
•
countersigning bank reconciliations,
•
checking of income records before
banking, etc.?|Each event organiser (Non-treasurer) counts any cash
takings and then provides to the treasurer for banking.
This provides a double check for cash receipts.
Small events are checked by at least 2 PTA members
before banking.
For the May Fair there was a segregation of duties
between recording of cash takings and the banking of
cash, in addition to cash being counted by at least 2
people on the day.|| |5|How often are bank reconciliations
undertaken?|Monthly|| |6|How often is the PTA account reported to the
Governing Body? (Minimum requirement is
annually)
Any large payments should be reported and
discussed.|PTA accounts sent to the governing body annually.|| Page 3 of 7 |**SCHOOL’S INTERNAL AUDIT PROGRAMME**
**Sch No**
416
**Completed by**
**Reviewed by**|**SCHOOL’S INTERNAL AUDIT PROGRAMME**
**Sch No**
416
**Completed by**
**Reviewed by**|**SCHOOL’S INTERNAL AUDIT PROGRAMME**
**Sch No**
416
**Completed by**
**Reviewed by**|**SCHOOL’S INTERNAL AUDIT PROGRAMME**
**Sch No**
416
**Completed by**
**Reviewed by**|**SCHOOL’S INTERNAL AUDIT PROGRAMME**
**Sch No**
416
**Completed by**
**Reviewed by**|**PRIVATE(PTA) **|**PRIVATE(PTA) **|**ACCOUNT**|**ACCOUNT**| |---|---|---|---|---|---|---|---|---| |**Sch No**||416|**Completed by**||Nicola
Langford|**Date**|22/02/24|| ||||**Reviewed by**||Celeste
Kendell|**Date**|23/02/24|| |||||||||| |||Question|||Response|||Ass’t| |||||||||| |7|If the school sells uniform, or other stock
items, are there:
•
issues records held
•
regular stock checks undertaken
•
comparisons made between the stock
issued and the income banked/generated
•
trading accounts produced?|||New School uniform sold by Stevensons. No stock
school.|||held at|| |8|Who is responsible for:
•
issuing stock
•
undertaking stock checks?|||N/A||||| |9|If this is the same person, is there any
independent review?|||N/A||||| |10|Where are the stock records retained?|||N/A||||| Page 4 of 7 © Hertfordshire County Council |**SCHOOL’S INTERNAL AUDIT PROGRAMME**
**Sch No**
416
**Completed by**
**Reviewed by**|**SCHOOL’S INTERNAL AUDIT PROGRAMME**
**Sch No**
416
**Completed by**
**Reviewed by**|**SCHOOL’S INTERNAL AUDIT PROGRAMME**
**Sch No**
416
**Completed by**
**Reviewed by**|**PRIVATE(PTA)**|**PRIVATE(PTA)**|**ACCOUNT**| |---|---|---|---|---|---| |**Sch No**|416|**Completed by**|Nicola
Langford|**Date**|22/02/24| |||**Reviewed by**|Celeste
Kendell|**Date**|23/02/24| ## TESTS ||Test|Conclusion|| |---|---|---|---| |1|Review the ledger, (and/or other
documentation), and ensure that:
•
the balance brought forward from the
previous year has been split between the
various headings
•
unpresented or bounced cheques have
been correctly treated
•
transactions are completed in ink
•
correcting fluid has not been used
•
there is evidence of regular bank
reconciliations
•
bank reconciliations are signed by:
•
the person performing them
•
an independent reviewer, (e.g. the
Headteacher).|Y
N/A
Transactions recorded electronically.
Y
No Evidence of this|| |2|Check or reconstruct the last bank
reconciliation to ensure that:
•
it is correct
•
that there are no old outstanding
cheques or unpresented income items
that either need review or writing back
into the accounts.|All correct|| |3|Identify the income generated against each
of the headings in the ledger, particularly
where the VAT threshold limit is exceeded,
and ensure that taxable sales are within this
limit.|N/A|| |4|Check a sample of income records and
ensure that it is possible to determine:
•
the source of income
•
the date of receipt
•
the recipient
•
banking refe’s rence
•
confirmation of banking.|See attached income testing sheet|| |5|Check a sample of expenditure items for
appropriateness (predominantly for
expenditure for the children in the school)
and completeness of information.|See attached expenditure testing sheet|| Page 5 of 7 © Hertfordshire County Council |**SCHOOL’S INTERNAL AUDIT PROGRAMME**
**Sch No**
416|**SCHOOL’S INTERNAL AUDIT PROGRAMME**
**Sch No**
416| |---|---| |**Sch No**|416| ||||| |---|---|---|---| ||**PRIVATE(PTA) ACCOUNT**||| |**Completed by**|Nicola
Langford|**Date**|22/02/24| |**Reviewed by**|Celeste
Kendell|**Date**|23/02/24| Test 6 – Expenditure testing Sample: |Chq No|Date|Amt
£|Supplier|Invoice
Date|Supporting
Docs|Certified|Chq
Sig|Curricul
ar|Description / Comments| |---|---|---|---|---|---|---|---|---|---| |BACS|17/11/22 £1,000
18/11/22 £1,000
21/11/22£76.00|2,076.00|Well End Activity
Centre (School
Camp)|23/11/22|Invoice 579|||N|| |Outward
faster
payment|16/11/22|465.90|Nisha Mistry
(Majestic St
Albans)|08/11/22
14/11/22|Invoice and
credit note
from majestic
wines|||N|Expenses for Quiz Night – wine from
majestic less refund for returns| |Direct
Debit|03/01/23|140.00|Parent Kind|N/A|Receipt –
membership
number
35158|||N|Annual membership to Parent Kind
01/01/23-31/12/23| |Outward
Faster
payment|15/05/23|438.00|Catherine Rutter|N/A|Receipt -
ORDER
ID:AL35HP1
905|||N|Cost of portaloos for the May fair
Receipt for total cost of £688 provided -
£250 deposit refunded to C Rutter so £438
paid.| |Outward
Faster
payment|22/05/23|760.00|Ben’s Bouncy
Castles|22/05/23|Booking Inv
18112 &
18113|||N|Bouncy Castle hire for May School Fair| |Outward
Faster
payment|10/07/23|480.00|Hertfordshire
Catering Ltd|05/07/23|Invoice 8601|||N|Catering for the May School Fair| ||||||||||| Page 6 of 7 © Hertfordshire County Council |**SCHOOL’S INTERNAL AUDIT PROGRAMME**
**Sch No**
416|**SCHOOL’S INTERNAL AUDIT PROGRAMME**
**Sch No**
416| |---|---| |**Sch No**|416| ||||| |---|---|---|---| ||**PRIVATE(PTA) ACCOUNT**||| |**Completed by**|Nicola
Langford|**Date**|22/02/24| |**Reviewed by**|Celeste
Kendell|**Date**|23/02/24| ## Test 6 – Income testing Sample: |Paying In
Slip No|Date|Amt
£|Income source|Paying
in Slip
Date|Supporting
Docs|Record
Signed|Curricular|Description / Comments| |---|---|---|---|---|---|---|---|---| |Zettle
payment|16/11/22|1,054.28|Parent payment via card
machine|N/A|||N|Quiz Night – November 2022| |Unknown|16/12/22|1,620.00|Parent payments in
cash||||N|Christmas Hampers raffle tickets| |BACS
payment|10/03/23|614.26|Income from Class
Fundraising|N/A|||N|Income from Class Fundraising Christmas Cards| |Unknown|17/04/23|101.18|Income from Infant
School – pantomime
profits (chq)||||N|Profit share for the panto ticket sales in Dec 2022| |BACS
payment
- Zettle|24/05/23|1,157.27|Income from Bernards
Heath Junior school -
Zettle|N/A|||N|£1064.27 Income from May fair, £93 raffle tickets| |BACS|06/07/23|3,055.00|ParentPay School
Comms|N/A|||N|ParentPay Income for School Camp| |||||||||| |||||||||| Page 7 of 7 © Hertfordshire County Council ||**Bernards Heath Junior School PTA**
|**Bernards Heath Junior School PTA**
|**Bernards Heath Junior School PTA**
|**1056642**|**CC16a**| |---|---|---|---|---|---| ||**For the period**
**from**|**9/1/2022**|**To**|**8/31/2023**|| ||||||| |**Section A Receipts and payments**|||||| |**A1 Receipts**
Charitable Activities
**25,863**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**25,863**
**-**
**-**
**_Sub total_ -**
**_Total receipts_ 25,863**
**A3 Payments**
RaisingFunds
**15,430**
Charitable activities
**4,588**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**_Sub total_ 20,018**
**-**
**-**
**_Sub total_ -**
**_Total payments_ 20,018**
**_Net of receipts/(payments)_ 5,845**
**A5 Transfers between funds**
**-**
**A6 Cash funds last year end**
**18,534**
**_Cash funds this year end_ 24,379**
**Unrestricted**
**funds**
**to the nearest £**
**_Sub total_**_(Gross income for AR)_
**A2 Asset and investment sales, (see**
**table).**
**A4 Asset and investment purchases,**
**(see table)**||**to the nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Restricted**
**funds**|**to the nearest £**
**Endowment**
**funds**|**Total funds**
**to the nearest £**
**25,863**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**25,863**
**-**
**-**
**-**
**25,863**
**15,430**
**4,588**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**20,018**
**-**
**-**
**-**
**20,018**
**5,845**
**-**
**18,534**
**24,379**|**Last year**
**to the nearest £**| ||||**-**|**25,863**|**26,842**| ||||**-**|**-**|**-**| ||||**-**|**-**|**-**| ||||**-**|**-**|**-**| ||||**-**|**-**|**-**| ||||**-**|**-**|**-**| ||||**-**|**-**|**-**| ||||**-**|**-**|**-**| ||||**-**|**25,863**|**26,842**| ||||||| ||||**-**|**-**|| ||||**-**|**-**|**-**| ||||**-**|**-**|**-**| ||||||| ||||**-**|**25,863**|**26,842**| ||||||| ||||**-**|**15,430**|**14,255**| ||||**-**|**4,588**|**585**| ||||**-**|**-**|**-**| ||||**-**|**-**|**-**| ||||**-**|**-**|**-**| ||||**-**|**-**|**-**| ||||**-**|**-**|**-**| ||||**-**|**-**|**-**| ||||**-**|**-**|**-**| ||||**-**|**20,018**|**14,840**| ||||||| ||||**-**|**-**|| ||||**-**|**-**|| ||||**-**|**-**|**-**| ||||||| ||||**-**|**20,018**|**14,840**| ||||||| |||**-**|**-**|**5,845**|**12,002**| |||**-**|**-**|**-**|**-**| |||**-**|**-**|**18,534**|**6,532**| |||**-**|**-**|**24,379**|**18,534**| |**Section B Statement of assets and liabilities at the**|**Section B Statement of assets and liabilities at the**|**end of the period**|| |---|---|---|---| |**Categories**
**B1 Cash funds**
**B2 Other monetary assets**
**B3 Investment assets**
**B5 Liabilities**
**B4 Assets retained for the**
**charity’s own use**
Signed by one or two trustees on behalf of
all the trustees|**Details**
Bank Balance
Cash in hand
**Details**
**Details**
**Details**
**Details**
Signature
**_Total cash funds_**
(agree balances with receipts and payments
account(s))|**to nearest £**
**to nearest £**
**24,349**
**-**
**30**
**-**
**-**
**-**
**24,379**
**-**
OK
OK
**to nearest £**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
Print Name
**Unrestricted**
**funds**
**Restricted**
**funds**
**Unrestricted**
**funds**
**Restricted**
**funds**
**Fund to which**
**asset belongs**
**Fund to which**
**asset belongs**
**Fund to which**
**liability relates**
**Amount due**
**(optional)**|**to nearest £**
**Endowment**
**funds**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||OK| ||||**to nearest £**
**Endowment**
**funds**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**Current value**
**(optional)**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**Current value**
**(optional)**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**When due**
**(optional)**| ||||| ||||| ||||| ||||| ||||| ||||| ||||Date of
approval| ||||| ||||| ## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** |**Report to the trustees/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**
**Responsibilities and**
**basis of report**|**BERNARDS HEATH JUNIOR SCHOOL PARENT TEACHER**
**ASSOCIATION**|**BERNARDS HEATH JUNIOR SCHOOL PARENT TEACHER**
**ASSOCIATION**|**BERNARDS HEATH JUNIOR SCHOOL PARENT TEACHER**
**ASSOCIATION**| |---|---|---|---| ||||| ||**31st AUGUST 2023**|**Charity no**
**(if any)**|**1056642**| ||||| ||1 to 2||| ||I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended**31 / 08 / 2023.**
As the charity's trustees, you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011
(“the Act”).
I report in respect of my examination of the Trust’s accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, I
have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b) of the Act.||| - **Independent** I have completed my examination. I confirm that no material matters have - **examiner's statement** come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. **Signed:** _N Langford_ **Date:** 22/02/2024 **Name:** MRS NICOLA JANE LANGFORD **Relevant professional** CIMA **qualification(s) or body (if any): Address:** 201 BEECH ROAD ST ALBANS, HERTFORDSHIRE AL3 5AJ **Oct 2018** 1 **IER** ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . **Oct 2018** 2 **IER**