Issues with two schools revealed after audit

Councillors have asked for a further report on two schools after issues were raised in the authority’s annual internal audit report for the 2024-25 financial year.
The discussions came at a recent meeting of Bridgend council’s governance and audit committee where members heard opinions on how well internal controls and governance arrangements were operating in certain areas.
Concerns were raised over both Maesteg School and Penybont Primary School after reports of records that were “not fully maintained” as well as there being “no breakdown of expected miscellaneous income”.
Expenditure
A section on Penybont Primary School read: “It was identified that the level of expenditure, using a council purchasing card, at this school was extremely high when compared to other schools.
“The audit identified that records were not fully maintained including the retention of receipts and invoices. This meant that independent checks of the purchases were not being undertaken as expected.”
It also noted issues with Maesteg School where it said the private fund had not undergone an independent audit for at least two years and records of cash received were not available for the two years up to September, 2024.
It added further concerns around there being no breakdown of expected miscellaneous income in the school budget, with letting fees charged to hirers not being agreed by the Governing Body, and some new starters beginning roles without DBS clearance or risk assessments in place.
Serious implications
Speaking at the meeting, Councillor Richard Granville of Cornelly said the report had serious implications and requested that the director of education give an overview of what was being done to sort the problems out.
Officers in attendance said they had arranged a follow-up audit for the schools in the 2025-26 financial year in order to come back with a revised opinion and give assurances that the issues had been addressed.
They also added that there had been a good response from the schools with some actions having already been implemented.
Addressing the chamber, Councillor Ross Penhale-Thomas said: “I actually think that the report in front of us today proves and demonstrates the value and the purpose of the internal audit process, in that these issues are picked up.”
He added that he was also encouraged to hear that recommendations had been made to the schools with head teachers willing the team back to undertake further audits.
Members later noted the annual internal audit report which was described as being largely positive with a total of 43 reviews completed with an audit opinion.
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