INDEPENDENT EXAMINER'S REPORT
Examiner's report
Cavehill Primary School Parent Teacher Association (PTA)
Annual Accounts 2023/24 {01/09/23 - 31/08124)
I have conducted an independent examination of the final accounts for the year
ending 2023/24 for Cavehill Primary PTA. Cavehill Primary PTA use the school year
for the monitoring period of their accounts.
l examined the accounts and financial records including PTA Financial Report Year to
31 August 2024, bank statements including bank analysis, cheque book with back up
documentation, receipt and lodgement documentation including invoices and
receipts. No AGM Report was provided however l obtained all the information I
considered necessary to verify that the final accounts present an accurate picture of
the activities and transactions undertaken through this account and of the financi31
position at the end of the year. I have not identified any concerns regarding these
accounts.
The last bank statement and three other sample statements were reconstructed and
fully reconciled against PTA Accounts documentation, invoices, and lodgements. The
invoices aligned to the expenditure were all checked to ensure appropriate
expenditure for the PTA, no issues arising.
A sample of expenditure was checked. All necessary documentation was filed and
stored and transactions easily traceable. The documentation and expenditure match
the spend on the bank statement. Information checked included cheque number,
date, amount, supplier, invoice date and supporting documentation {sample on
spreadsheet attached). Everything calculated however it could be useful to use a
spreadsheet or similar to calculate expenses owed when dealing with numerous
receipts, this would make all expenditure easier to reconcile.
A large donation of £12,000 was donated to Cavehill Primary School for Mobile Unit,
more information regarding the agreement for this should be included in the
accounts however further information was obtained from the treasurer.
A sample of income was checked. All necessary documentation was filed and stored
and transactions easily traceable. The documentation and income matched to the
income on the bank Statement (sample on spreadsheet attached). The statements
are checked to ensure that the lodgement has been processed. If possible, when
doing lodgements, detail regarding what these transactions relate to should be
included to allow easy reconciliation- total overall lodgements for year were
checked against the full year bank statements to ensure accuracy.

Grant funding 2024 wa5 checked with assistance from PTA Financial Report; the
report was detailed and accurate and aided the audits of grants. One grant was
awarded £3,400 for AXA Grant. The grant balance is a balance owed of £412.89 at
31/08/23. All grant expenditure was used as awarded and the balance owed at the
end of the financial year has been absorbed by PTA.
The PTA Financial Report is thorough and detailed with all transactions meticulously
recorded. Cavehill Treasurer and PTA should be commended for their stringent
financial procedure5 and the following of guidelines. The fund-raising activities have
ensured that PTA funds continue to help the pupils and staff of Cavehill Primary. It is
particularly encouraging to see the funding of so many activitie5 including
counselling, welcome nights, leavers events, sports day, and various treats.
I certify that the accompanying final accounts present an accurate picture of the
activities and transactions undertaken through this account and of the financial
position at the end of the year 2023124. Furthermore, I have not identified any
significant concerns regarding these accounts which remain either unresolved or
undeclared in the accounts themselves or this report; there are therefore no major
recommendations. Some minor recommendations are to consider the use of a
spreadsheet or similar reconciliation for numerous receipt5 and to consider including
more information on lodgements and donations to Cavehill Primary School for
agreed activities. Although any questions raised were answered thoroughly by the
Treasurer.
A really good years work for Cavehill PTA benefitting all those associated with
Cavehill Primary School.
Examiner'5 signature:
L￿.￿e
Amanda Millard
Date: 18/03/25
Name: (please print) Amanda Millard
Status: Cavehill Primary School Board of Governors Member, Business Manager at
Youth Justice Services and ATI qualified
Contact telephone number: 07715363141
Email
amyjmillard@gmail.com