## 

|Opening<br>Balance agree previous|yr C/B||||||
|---|---|---|---|---|---|---|
|Income &Exp shown opposite each other|||||||
|All cheques accounted<br>for||(Cancelled cheques<br>should be retained||||in cheque book)|
|All expenditure<br>accounted for||(Invoice - Cheque||No - Account - Bank||Statement)|
|Authorization<br>of payments|||||||
|Segregation<br>of Duties|||||||
|Cash receipts signed<br>by member|of staff.||||||
|Separate Acc for each Trip||(Ifover 2 years|must have balance||c/f)||
|Trading Account for each trip||(this is a budget|profile for each trip)||||
|Does school have a chrging<br>policy for trips|||||||
|Uniform<br>Balance Carried<br>Forward|||||||
|Charge for previous years audit|||||||
|Miscellaneous<br>balance ok||(check what is going through<br>this account)|||||
|Size ofCash Payments|||||||
|All cash received banked?||(Record - Receipt||- Accounts - Bank Statement)|||
|Separate Petty Cash System|||||||
|Signed statement<br>certifying<br>C/B cash &Stock|||||||
|Copy of Bank final bank statement|||||||