INDEPENDENT EXAMINER'S REPORT TO THE MEIGLE PRIMARY SCHOOL FUND COMMITTEE CHAIRPERSON FOR THE YEAR ENDED 31 JULY 2019
I report on the ‘School Fund Summary’ of Meigle Primary School Fund for the year ended 31 July 2019. This report is made solely to the School Fund Chairperson. I do not undertake to have responsibilities to the Chairperson in his/her individual capacity or to third parties.
Respective responsibilities of School Fund Committee Chairperson and Independent Examiner
The School Fund Committee Chairperson is responsible for the keeping of the accounting records in accordance with policies and procedures made by Perth & Kinross Council. It is my responsibility to examine the accounting records, of which the ‘School Fund Summary’ is a part, and to state whether any matters have come to my attention.
Basis of Independent Examiner's Statement
An examination includes a review of the accounting records kept by the school. It also includes consideration of any unusual items and seeks explanations from the School Fund Treasurer and/or Chairperson concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit. Consequently, I do not express an audit opinion on the ‘School Fund Summary’.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention (other than stated below) which gives me reasonable cause to believe that in any material respect, the requirements to keep proper accounting records have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the ‘School Fund Summary’ to be reached.
Fiona Lambie 14/08/2020
Independent examiner Date
Fiona Lambie
Finance Support Team
Education & Children’s Services
Perth & Kinross Council
2 High Street
PERTH
PH1 5PH
Independent Examiner's Comments (if any)
- The Committee must hold at least quarterly meetings with the minutes of the previous meeting and the date of the next meeting being agreed at each meeting. A financial report must be presented at each meeting. (As per the Financial Policies & Procedures – School Funds 1.2.2.c)
- Minutes of meetings must be distributed to committee members, and displayed on the school website. Parents must be advised that the minutes are published and a copy must be made available if requested. (As per the Financial Policies & Procedures – School Funds 1.2.2.g)
- The certificate and the School Fund Summary Sheet (showing the year end balances) must be displayed on the school website within 2 weeks of being certified. (As per the Financial Policies & Procedures – School Funds 1.2.3.c)