Dartford Gramn￿r S(thoob for Glrfs Voluntary Fund TRUSTEES REPORT For the Year Ended 31" Augurt 2020 Trurtee5; Janlce Brooke Sharon Prltchard Slmon Hardwl(k Report of lh¢ Trustees rhe Trustees of Dartford Grnmmar School for Glrls Voluntsry Fund (>barlty present thelr annual report and audlted accounts fo¥ the year ended 31 August 2020 and eonfim they complywlth the requlrements of thecharltles Act 2011, the trust deed and the Charitles SORP {FRS IOZI. A5ms of the Char The Charlty exlsts to advance the educatlon of the students at Dartford Grammar School for Glrls by Pro￿dIng and I￿$tIng in the provlslon of fadlftlos, not requlred to be provlded by the Local Authorlty, for educatlon at the School. Reserves and Hnandal Heajth The Trustee5 regularly revlew the finance5 as part of the effecllve stewardshlp of the (tharlty. Inve#ment Pollcy The tharlty does not ¢arry any InvestmeAts Risk Mana8wnent The Trustees are responslble fcr the overseeSn8 of the rlsk5 facèd by the Charlty. tyetalled conslderat10r￿ of rlsk are dek8ated to the Senior Mano8em¢nt of the School. Rlsks ace Identlfled, assessed and ¢ontro15 e5tablbhed throUgh(￿rt the year, cotirAcf DEfA115 Dartford Grammar School for Glrls, Shepherds Lane, Dartford, Kent. DAI 2NT Webslte: Reglstered ChaTIty No: www.dartford8rammaT8lrls.or&uk 1167769 School Volunl•ry Fund lor the yeav endÈd: st SCI￿01. Narno Of Fund: Volun Rv¢elpts Paymwrt• EC *116CHG¥XFIJND EQI BQOKDEPIJ5N REFiIND ￿￿(DEPOs￿8 EQ2 OAYTMIPS 4 RESIDENTL4L TRPS 5 TRPRESERVES a8,bDI.27 Z4WJ$.3S eDJAWMIDS& PRttes E04A0141N ÉXPÉNSES EOSDAYTRrps 1.1)27.fy1 2.oeoa3 4OAJ124 ART8AWARO EQBRESKJENTJAL TRIP6 214.IPT.22 t07DOFE D0Tr41MOIIS tog MWJBUS IIOPHL4NTHROP 111 UPIFORM 3Q,4gJ.fg 2.274.11 E07 l￿RNING￿ESOURcE8 £08LEARNINts RESOURCES IGT EOqPAREIIIPAYCFTrARGES E1DPHILAI4THROPIC EII Ac￿￿¢111RGE ort 4.26i6Z 4,681.07 1120TYERINCOMÉ 43,78&gT E12TRIPINSUPANCE 0.00 113AcmqT(ESWE£K 114 SThFFCOUNCIL 11SIIISuRI￿C￿￿s 110 STAFF FUND Ela UNIFOPAI E14 HARDSHIP FUt4D EIBAcTMIIESI￿EK eifjgTAFF COUNCIL EI? EMPLQYFEEXPENSES EIP STAFfFUNO E190ThER EYPENDinJitE 03.12 YJ 387.n 1,700.03 -1,0lS.10 00 $1,Q17.17 3BI,IQ7.6¢ Rwlpts (Convd) Paymwth Iconvdl 61,017.17 Peity¢#¥h Bti1w*alye4r-￿& P•WCash B4￿ne*￿tY?¥ C4sh BoDk B￿￿01a1 curton1￿ rytyux CA*h8w* Bal lor DewH￿¢ ¥t￿r-ll 1$7￿5 266.139Ag 194.4e•Ag Ca61 6Xk￿ffutJeFV1￿C llyw-end ¢4•h Book alyqa 2S52gT.¥ 24Z•7A4 l. knBkmdatth•>wi•rvJ PAY￿￿TrIf WAOVAIXE .8BSAO althO￿Er￿ 4. VetuaUoN*eA￿t￿c4of8tsk IIBnd 41 thfyywen UNIFOR datslbl ¥07,DPZ .i&.>o lo 1thhavèaudttdthwaco)unls olthtrabovo Fund. booTrreaW14Bmknynanlol￿0 Fwd4nd th••bo¥e Swfv)wyo1Aw￿ts la a biMr•wo*éntthn s￿¢901￿9F￿d,* *ry•h 4Jati&i AL4&N& a•ag lond ￿￿lId￿N ofth& FundlTrfill. &tywlur•ofAL* ## **PRIVATE & CONFIDENTIAL** The Board of Trustees Dartford Grammar School For Girls (Voluntary Fund) Shepherds Lane DARTFORD DA1 2NT Our ref: AP/GC/ARE6067 Date: 3 December 2020 Dear Sirs ## **AUDIT FINDINGS LETTER - YEAR ENDED 31 AUGUST 2020** We have now concluded our audit of Dartford Grammar School for Girls (Voluntary Fund) for the year ended 31 August 2020. ## _**1) Audit approach**_ Our audit was carried out in accordance with the International Standards on Auditing (ISA’s) issued by the Auditing Practices Board. The primary purpose of this audit is for us to carry out a detailed review of the accounting arrangements of the academy’s voluntary fund which includes internal controls and procedures. We must note that the assessment was performed solely for us to express an opinion on the financial statements and may not have revealed all the weaknesses that could have been noted, if a special review were performed. Consequently, our review should not be relied upon to disclose errors or irregularities that are not material in relation to the financial statements. ## _**2) Audit findings**_ ## _**2.1 Deficiencies in internal control**_ We can confirm that we have found the entity’s accounting and internal control systems to be appropriate to the entity’s needs. We have no specific recommendations in this area. This does not constitute a comprehensive statement of all deficiencies that may exist in internal controls or of all improvements which may be made and has addressed only those matters which have come to our attention as a result of the audit procedures performed. Continued/… **Dartford Grammar School for Girls (Voluntary Fund)** **2.** ## _**2.2 Follow up review of previous period internal control issues**_ We set out below a summary of the internal control deficiencies raised in the previous period’s audit findings letter. For each point we note whether the issue has been appropriately resolved. |**Component**|**Component**|**Recommendations**|**Follow up**| |---|---|---|---| |1|Income
and
expenditure
documentation|Backing documentation such as receipts and
invoices should be kept for all transactions.|Now resolved.| |2|Deferred
income|Income should only be deferred when it has been
receivedinadvance ofthe perioditrelates to.|Now resolved.| ## _**2.3 Unadjusted misstatements**_ Where applicable a summary of the unadjusted misstatements identified during the course of our audit work is set out below, analysed between errors of fact and differences in judgement. We have not disclosed those items that we consider to be ‘clearly trivial’ in the context of our audit. For this purpose we consider ‘clearly trivial’ to be any individual matter of less than £762. No misstatements above the level set as clearly trivial remain unadjusted within the financial statements. ## _**3) Significant accounting policies, disclosures and estimates**_ We have reviewed the accounting policies and estimates in line with Local Authority Accounting Practices and the Consistent Financial Reporting Framework. No material departures from these standards were noted from the audit. ## _**3.1 Significant difficulties identified during the audit**_ No significant difficulties were identified during the audit. ## _**4) Specific representations**_ We have not deemed it necessary to include any specific representations from the Head Teacher and Chair of Governors within this document as a result of our audit. The letter of representation, which we require to be signed and provided to us, therefore contains standard representations only. ## _**5) Independence**_ In accordance with International Standard on Auditing (UK and Ireland) 260 “Communication with those charged with governance”, we confirm that there are no changes to the details of relationships between McCabe Ford Williams and Dartford Grammar School for Girls (Voluntary Fund) that may reasonably be thought to bear on McCabe Ford Williams' independence and the objectivity of the audit principal, Ashley Phillips, and the audit staff and the related safeguards. We would welcome the opportunity of discussing this letter with you. Should you require any further information or explanations please do not hesitate to contact us. We would like to take this opportunity to thank your staff for their co-operation and assistance during the course of our visit. Yours faithfully ## _McCabe Ford Williams_ **McCabe Ford Williams**