## **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. ~~PE~~ Examiner’s report I have examined the final accounts for the year ending **31 August 2024** 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 signature Date 05.05.2025 Name: Alison Dundjerovic Status: Accountant Contact telephone number: 07811 466 912 ## **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**|Alison
Dundjerovic|**Date**|05/05/25| |||**Reviewed by**||**Date**|| |**Question**|**Question**|**Response**|**Ass’t**| |---|---|---|---| |1|How many private accounts, (including
governor accounts), does the school 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?|Celeste Paulse
Celeste Paulse and Therese Durant
Celeste Paulse and Therese Durant
Celeste Paulse
Celeste Paulse
N/A no cheques used. Dual authorisation for online
payments (Celeste Paulse and Therese Durant)|| |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 segregation of duties between
recording the cash takings and the banking of cash, in
addition to the cash being counted by at least 2 people on
the day.|| |5|How often are bank reconciliations
undertaken?|Monthly|| |6|How often is the fund 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**||Alison
Dundjerovic|**Date**|05/05/25|| ||||**Reviewed by**|||**Date**||| |||||||||| |||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?|||N/a school does not sell new uniform.||||| |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**|Alison
Dundjerovic|**Date**|05/05/25| |||**Reviewed by**||**Date**|| ## 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
N/a – all transactions are electronic
Y (via enquiry)
No evidence of this. Deemed not necessary given the
small number of transactions, dual authorisation for online
payments, no cheque payments and independent review
at end of financial year.|| |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 reference
• 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 ||**PRIVATE(PTA) ACCOUNT**|**PRIVATE(PTA) ACCOUNT**|**PRIVATE(PTA) ACCOUNT**| |---|---|---|---| |**Completed by**|Alison
Dundjerovic|**Date**|05/05/25| |**Reviewed by**||**Date**|| ## Test 6 – Expenditure testing ## Sample: |Chq No|Date|Amt
£|Supplier|Invoice
Date|Supporting
Docs|Certified|Chq Sig|Curricular|Description / Comments| |---|---|---|---|---|---|---|---|---|---| |Outward
Faster
Payment|16/10/23|500|Bernards Heath Junior
School|26/09/23|Invoice
40832||||Part payment for invoice total
£12464.84. Agreed to letter from
School and supporting invoice from
supplier(Interim IT)for new laptops.| |Account to
account
transfer|16/04/24|976.03|Headliners|n/a|Invoice
240202||||Payment to organisers of Club night at
Pioneer.| |Inward
payment
stripe|02/05/24|84.00|Helen Taylor|n/a|Tesco
receipts||||Reimbursement of expenses for
comedy night (wine)| |Cash
withdrawal|17/05/24|1,500||n/a|May fair
working
papers||||Cash withdrawn for May Fair float.
Agreed to May Fair bank/cash
reconciliation.| |Outward
Faster
Payment|24/05/24|439.88|Penny Powell|n/a|Expenses
email and
supporting
receipts||||Various expenses for May fair
including food and beverages. Agreed
a sample to receipts. (Aldi £32.94 and
Sainsburys £118.75)| |Outward
Faster
Payment|26/07/24|500|Well End Activity
Centre|16/07/24|Invoice 878||||Part payment for an invoice total of
£5952.50. Agreed to invoice and
inspected documents that reconciled to
total.| ||||||||||| ||||||||||| Page 6 of 7 © Hertfordshire County Council ## **SCHOOL’S INTERNAL AUDIT PROGRAMME** **Sch No** 416 ## **PRIVATE (PTA) ACCOUNT** |**Completed by**|Alison
Dundjerovic|**Date**|05/05/25| |---|---|---|---| |**Reviewed by**||**Date**|| Control operating: Yes / No Test 6 – Income testing ## Sample: |Paying In
Slip No|Date|Amt
£|Income source|Paying
in Slip
Date|Supporting
Docs|Record
Signed|Curricular|Description / Comments| |---|---|---|---|---|---|---|---|---| |Cash
deposit|20/05/24|8111.27|Income from May Fair
(cash)|||||May Fair cash raised. Agreed to May Fair working
papers including cash reconciliation.| |BACS
payment|09/11/23|606.00|Income from Club
night at Pioneer|||||Income from Club night at Pioneer| |Inward
payment|21/12/23|816.97|School Fundraising
Ltd: Parent match
funding|||||Parent match funding| |Cash
deposit|21/12/23|1749|Income from Break the
rules event and
Christmasraffle|||||Income from Break the rules event and Christmas
raffle| |Inward
payment
stripe|15/04/24|30.64|Income from Club
night at Pioneer|||||Income from Club night at Pioneer| |Cheque
deposit|15/05/24|555.00|Income from May Fair|||||Income from May Fair| Page 7 of 7 © Hertfordshire County Council ## **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. ~~PE~~ Examiner’s report I have examined the final accounts for the year ending **31 August 2024** 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 signature Date 05.05.2025 Name: Alison Dundjerovic Status: Accountant Contact telephone number: 07811 466 912 ## **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**|Alison
Dundjerovic|**Date**|05/05/25| |||**Reviewed by**||**Date**|| |**Question**|**Question**|**Response**|**Ass’t**| |---|---|---|---| |1|How many private accounts, (including
governor accounts), does the school 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?|Celeste Paulse
Celeste Paulse and Therese Durant
Celeste Paulse and Therese Durant
Celeste Paulse
Celeste Paulse
N/A no cheques used. Dual authorisation for online
payments (Celeste Paulse and Therese Durant)|| |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 segregation of duties between
recording the cash takings and the banking of cash, in
addition to the cash being counted by at least 2 people on
the day.|| |5|How often are bank reconciliations
undertaken?|Monthly|| |6|How often is the fund 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**||Alison
Dundjerovic|**Date**|05/05/25|| ||||**Reviewed by**|||**Date**||| |||||||||| |||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?|||N/a school does not sell new uniform.||||| |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**|Alison
Dundjerovic|**Date**|05/05/25| |||**Reviewed by**||**Date**|| ## 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
N/a – all transactions are electronic
Y (via enquiry)
No evidence of this. Deemed not necessary given the
small number of transactions, dual authorisation for online
payments, no cheque payments and independent review
at end of financial year.|| |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 reference
• 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 ||**PRIVATE(PTA) ACCOUNT**|**PRIVATE(PTA) ACCOUNT**|**PRIVATE(PTA) ACCOUNT**| |---|---|---|---| |**Completed by**|Alison
Dundjerovic|**Date**|05/05/25| |**Reviewed by**||**Date**|| ## Test 6 – Expenditure testing ## Sample: |Chq No|Date|Amt
£|Supplier|Invoice
Date|Supporting
Docs|Certified|Chq Sig|Curricular|Description / Comments| |---|---|---|---|---|---|---|---|---|---| |Outward
Faster
Payment|16/10/23|500|Bernards Heath Junior
School|26/09/23|Invoice
40832||||Part payment for invoice total
£12464.84. Agreed to letter from
School and supporting invoice from
supplier(Interim IT)for new laptops.| |Account to
account
transfer|16/04/24|976.03|Headliners|n/a|Invoice
240202||||Payment to organisers of Club night at
Pioneer.| |Inward
payment
stripe|02/05/24|84.00|Helen Taylor|n/a|Tesco
receipts||||Reimbursement of expenses for
comedy night (wine)| |Cash
withdrawal|17/05/24|1,500||n/a|May fair
working
papers||||Cash withdrawn for May Fair float.
Agreed to May Fair bank/cash
reconciliation.| |Outward
Faster
Payment|24/05/24|439.88|Penny Powell|n/a|Expenses
email and
supporting
receipts||||Various expenses for May fair
including food and beverages. Agreed
a sample to receipts. (Aldi £32.94 and
Sainsburys £118.75)| |Outward
Faster
Payment|26/07/24|500|Well End Activity
Centre|16/07/24|Invoice 878||||Part payment for an invoice total of
£5952.50. Agreed to invoice and
inspected documents that reconciled to
total.| ||||||||||| ||||||||||| Page 6 of 7 © Hertfordshire County Council ## **SCHOOL’S INTERNAL AUDIT PROGRAMME** **Sch No** 416 ## **PRIVATE (PTA) ACCOUNT** |**Completed by**|Alison
Dundjerovic|**Date**|05/05/25| |---|---|---|---| |**Reviewed by**||**Date**|| Control operating: Yes / No Test 6 – Income testing ## Sample: |Paying In
Slip No|Date|Amt
£|Income source|Paying
in Slip
Date|Supporting
Docs|Record
Signed|Curricular|Description / Comments| |---|---|---|---|---|---|---|---|---| |Cash
deposit|20/05/24|8111.27|Income from May Fair
(cash)|||||May Fair cash raised. Agreed to May Fair working
papers including cash reconciliation.| |BACS
payment|09/11/23|606.00|Income from Club
night at Pioneer|||||Income from Club night at Pioneer| |Inward
payment|21/12/23|816.97|School Fundraising
Ltd: Parent match
funding|||||Parent match funding| |Cash
deposit|21/12/23|1749|Income from Break the
rules event and
Christmasraffle|||||Income from Break the rules event and Christmas
raffle| |Inward
payment
stripe|15/04/24|30.64|Income from Club
night at Pioneer|||||Income from Club night at Pioneer| |Cheque
deposit|15/05/24|555.00|Income from May Fair|||||Income from May Fair| Page 7 of 7 © Hertfordshire County Council ## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** **Report to the trustees/** Charity Name Bernards Heath Junior School PTA **members of On accounts for the year** 31 August 2024 **Charity no** 1056642 **ended (if any) Set out on pages** 1 to 2 (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31 / 08 / 2024** . - **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** 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 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: - accounting records were not kept in accordance with section 130 of the Act or - the accounts do not accord with the accounting records I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. **Date:** 05/05/2025 **Signed:** ~~a~~ **Name:** Alison Dundjerovic ~~CP~~ **Relevant professional** ACA **qualification(s) or body (if any): Address:** 59 Firwood Avenue St Albans Herts, AL4 0TD **October 2018** 1 **IER** ## **Section B Disclosure** Only complete if the examiner needs to highlight 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** . n/a **October 2018** 2 **IER**