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St Barnabas’ Church of England Primary School Limited scope due diligence of behalf of Cidari Education Limited 24 th July 2014
St Barnabas’ Church of England Primary School
Limited scope due diligence of behalf of Cidari Education Limited
24th
July 2014
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Andy Cain
Total Finance Solutions
45 Frances Street
Darwen
Lancashire
BB3 1DZ
t: 07846 139852
24th July 2014
Dear Sirs,
Please find attached my report on St Barnabas’ Church of England Primary School.
As referred to in the appointment letter dated 17th July 2014 this report does not constitute a recommendation to you whether or not you should
proceed with the transfer of the school and is merely there to provide a complete picture of the financial aspects of the school to enable you to form
an independent view.
Please do not hesitate to contact me if you have any questions regarding this report.
Kind Regards
Disclaimer
Important Notice
All information contained within this report has been sourced from St Barnabas’ Church of England Primary School
internal management information. This information remains the responsibility of the school management team
and I am satisfied that all information collated is accurate and correct at the publication of this report.
The Headteacher of St Barnabas’ Church of England Primary School has confirmed the factual accuracy of this
report in writing.
Andy Cain
Total Finance Solutions
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Contents
Introduction Page 4
Summary Key Findings Page 5
Current Teaching and Support Staff Hierarchy Page 8
Income & Expenditure Page 10
Pupil Numbers Page 16
Appendices Page 23
I. Financial systems and control Page 24
II. Major Suppliers Page 27
III. Significant Contracts Page 28
IV. Ofsted Report Page 30
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Introduction
The due diligence study began on 24th July 2014 and was completed on 25th July 2014. Figures have not been updated following the completion
date.
This report has been prepared in accordance with the appointment letter dated 17th July 2014 which has been agreed by Cidari Education Limited
and for reference has been included in Appendix 1 of this report.
School Information
School Name St Barnabas’ Church of England Primary School
School Address Knowlesley Road, Darwen, Lancashire, BB3 2JA
Headteacher Mrs Helen Thomas
Current number of pupils on roll 173
Ofsted rating Requires Improvement
Type of school Voluntary Aided
Proposed Conversion date 1st September 2014
Chair of Governors Mr Clive Nattrass
St Barnaba’s CE Primary School in Darwen is an average sized primary school in an area of low level deprivation. 18% of pupils are eligible for free
school meals. The school was rated 3, requires improvement by Ofsted in 2013.
Source: School budget share, Blackburn with Darwen Borough Council
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Summary Key Findings
The schools financial performance has been strong over the past few years, demonstrated by the increased in-year surpluses and an increasing level
of reserves.
Staffing expenditure in 2013/14 was less than budgeted due to the School Business Manager working across two schools and generating an income
for St Barnabas’.
Funding has increased in line with the trend increase of the pupil numbers.
Overall staffing costs have increased over the previous three years.
The in-year balance has improved from a deficit position in 2011/12 to a surplus position in 2013/14.
The level of reserves has increased over the past three financials years.
Source: School management accounts, outturn statements, Consistent financial reports, school budget plans
Financial Performance £ % £ % £ % £ %
2011/12 2012/13 2013/14 2013/14
ACTUAL ACTUAL BUDGET ACTUAL
Total Funding Available 694,719 - 736,346 6% 731,351 (1%) 731,351 0%
Staffing costs 583,903 - 591,928 1% 600,315 1% 595,115 (1%)
Non-staffing costs 122,751 - 149,486 22% 174,682 17% 118,209 (32%)
Total Expenditure 706,654 - 741,414 5% 774,997 5% 713,324 (8%)
In year Surplus/(Deficit) -(11,935) - -(5,068) (58%) -(43,646) 761% 18,027 (141%)
Reserves b/fwd 61,732 - 49,877 (19%) 44,836 (10%) 44,836 0%
Bank Interest 80 - 27 (66%) 13 (52%) 13 0%
Reserves c/fwd 49,877 - 44,836 (10%) 1,203 (97%) 62,876 5127%
Pupil Numbers (*January PLASC) 146 - 158 8% 168 6% 168 0%
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Summary Key Findings
Pupil Numbers
The pupil numbers have been increasing over the past few years. The latest count shows forecasted pupils on roll of 174 for October 2015.
Pensions
The school employs staff that are either part of the Teachers Pensions Scheme (TPS) or the Local Government Pension Scheme (LGPS).
Once the school becomes an Academy, it will be responsible for the liability on the Local Government Pension Scheme. This has currently been built
into the school budget to be recovered over the next three financial years. (Detailed below)
Year £
2013/14 8,773.00
2014/15 9,134.00
2015/16 9,508.00
It is expected that the level of employer contributions will increase, the level of increase has yet to be determined at this stage.
The current school liability is calculated by Blackburn with Darwen Borough Council and they have applied two discreet elements of collecting the
Employers Pensions contributions.
A proposed future service rate (set at 12.4%, collected through the payroll process) and an annual deficit contribution to be found via the school
(detailed in the above table), set at 6.8%. The school will have to obtain revised Pension fund calculations to confirm their level of liability and
expected contributions moving forward.
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Summary Key Findings
Taxation
The school does not currently undertake any direct VAT or PAYE activities. Upon transfer to an Academy, the school would be responsible for
completing their own VAT calculations and returns in addition to PAYE for their staff.
Ofsted Findings
The school was inspected on 12th and 13th June 2013 and was graded a 3, ‘Requires Improvement’.
The previous inspection was graded ‘Good’.
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Current Teaching and Support Staff
Hierarchy
Reception Additional HLTA to cover 0.3 FTE of the teacher’s management time.
Year 1 Class includes 1 x supported SEN child and 1 x supported child awaiting confirmation of IPRA.
Year 2 Class includes 2 x supported SEN children. Also includes 0.4 FTE SENCO time for J Turner.
Year 3 Includes joint PPA time for both teachers. Includes highest number of Pupil premium children.
Year 4 Class includes 2 x supported SEN children. Includes highest number of Pupil premium children.
Year 5 Class includes 1 x supported SEN child.
Year 6 Class includes 1 x supported SEN child.
PPA Cover Provided through part time HLTAs in each class.
Headteacher H Thomas
(1.0 FTE)
Deputy Head R Ham (0.3 FTE)
Reception R Ham
(0.7 FTE)
2 x HLTA
(Part time)
1 x TA (Part time)
Year 1 L Neary (1.0 FTE)
1 x SSA
(Full time)
1 x SSA (Part time)
1 x HLTA
(Part time)
Year 2 J Turner (0.8 FTE)
L Nuttall (0.6 FTE)
2 x SSA
(Part time)
1 x TA (Part time)
1 x HLTA
(Part time)
Year 3 T Barnes (0.5 FTE)
E Gardner (0.6 FTE)
1 x HLTA
(Part time)
2 x TA (Part time)
Year 4 L Araujo (1.0 FTE)
1 x HLTA
(Part time)
2 x SSA (Part time)
Year 5 T Gibson-
Storey (1.0 FTE)
1 x HLTA
(Part time)
1 x SSA (Part time)
1 x TA
(Part time)
Year 6 R Addy (1.0 FTE)
1 x HLTA
(Part time)
1 x SSA (Part time)
1 x TA
(Part time)
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Staffing is currently at 76.9% of the overall funds available for 2014/15.
The school has a 0.5 FTE Newly Qualified Teacher (0.5 x 90% class-based/ 10% PPA cover).
The school has 3.0 x Main scale teachers ( 3 x 90% class-based / 10% PPA cover).
The school has 3.0 x Upper Pay scale teachers ( 3 x 90% class-based / 10% PPA cover).
The school has 2.0 x Leadership scale teachers ( 1 x 70% class-based / 10% PPA cover/20%
Management time & 1 x Headteacher responsibilities).
The school currently receives funding to provide high needs support for 1.0 x statement and 6.0 x Individual Pupil Referral
Agreements (IPRAs).
School currently has no long term sickness absences.
2014/2015 FTE FTE FTE FTE
Staffing Profile NQT Mainscale UPS LS TOTAL £ %
Total Teaching staff 0.50 3.00 3.00 2.00 8.50 386,824 50.31%
Total Administrative/Finance staff 1.88 54,609 7.10%
Total Education Support staff 5.94 110,218 14.34%
Total Welfare staff 0.67 9,810 1.28%
Total Cleaning & Caretaking staff 1.63 29,972 3.90%
Overall Staff 0.50 3.00 3.00 2.00 18.61 591,433 76.93%
*all figures include oncosts
£
Total Funds Available 2014 / 2015 768,835
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Income and Expenditure
Financial Performance ACTUAL ACTUAL ACTUAL BUDGET BUDGET
2011/12 2012/13 2013/14 2014/15 2015/16
Income £ £ £ £ £
(a) School Budget Share 620,794 642,211 695,673 694,235 703,268
(b) Additional Mainstreamed Grants 61,000 61,000 0 35,600 35,600
Contingency Allocation 2,705 0 0 0 0
.(c) In Year Adjustments 0 12,745 1,189 0 0
(d) Pupil Premium 8,608 18,567 29,190 39,000 39,000
.(e) Universal Infant Free School Meals (UIFSM) 0 0 0 18,182 31,176
(f) PE & Sports Grant 0 0 0 3,381 8,114
Other Fund Allocations 1,612 1,823 5,299 0 0
Total Funding Available for the Year 694,719 736,346 731,351 790,398 817,158
Expenditure £ £ £ £ £
(g) Pay costs 583,903 591,928 588,658 661,529 630,889
% of income 84% 80% 80% 84% 77%
Premises 29,450 38,264 35,325 35,999 35,579
(h) Supplies & Capitation 15,647 18,180 27,863 37,289 47,102
(i) Service Level Agreements 36,495 51,929 49,112 55,314 54,591
(j) Reserves 0 0 21,045 0 0
Other Funds 0 0 4,435 5,145 8,114
(k) Meals Provision 4,040 2,422 1,473 19,618 42,098
(l) Extended Schools 37,136 43,909 0 0 0
(m) SBM Partnership -(4) -(3,778) -(14,586) 0 0
(n) Income -(13) -(1,440) 0 0 0
Total Non Pay costs 122,750 149,486 124,666 153,365 187,484
% of income 18% 20% 17% 19% 23%
Total Expenditure : 706,654 741,414 713,324 814,894 818,373
Trading surplus / ( deficit ) -(11,935) -(5,068) 18,027 -(24,496) -(1,215)
% of income (2%) (1%) 2% (3%) (0%)
Reserves b/fwd 61,732 49,877 44,836 62,876 38,380
Bank Interest 80 27 13 - -
Reserves c/fwd 49,877 44,836 62,876 38,380 37,165
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Income and Expenditure
The table above details actual position for the previous three financial years and budgeted position for the current year 2014/15 and projected
financial position for 2015/16 if the school continued as a maintained Primary school.
Further analysis of income and expenditure is provided on the following pages, together with a review of the actual financial position against the
budgeted position for the last two complete years.
Notes on Financial Performance
(a)
School block funding has steadily increased over the past three years, this is as a result of increased pupils on roll.
(b)
Mainstreamed grants such as School Standards Grant, SSG Personalisation, Primary Strategy and School Development
Grant were absorbed into the main budget share from 2013/2014.
(c)
In year adjustment for £12,745 was funding received retrospectively to cover an IPRA for a child.
(d)
Pupil Premium has increased in line with national policy over the last three years.
(e)
Introduction of new grant, Universal Infant Free School Meals (UIFSM) from September 2014. Full years allocation
included in 2015/16.
(f)
PE & Sports grant included for April to August 2014 and full year for 2015/16.
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(g)
Pay costs for 2014/15 (£661,529) were significantly more than 2013/14 (£588,658) this is due to:
the allocation of the Pension deficit liability for non teaching staff (£8,773).
Allocation of a specific Pupil Premium intervention cost centre (£41,200).
Allocation of a specific Low cost high incidence SEN cost centre (£16,823).
Recommended allocation of additional support for the year 5 teacher following Blackburn with Darwen
‘Schools facing additional challenges’support meetings(£9,562).
(h)
Supplies and Capitation costs increased from 2013/14 to 2014/15 due to:
2013/14 included additional allocations for ICT development (£9,000) and provision for the Darwen
Education Partnership (DEP) cluster (£2,000).
2014/15 included additional allocations for furniture (£7,000) and Religious Education, Standing
Advisory Council for Religious Education (SACRE) bid (£1,000).
(i)
Service level agreement costs have increased from 2013/14 to 2014/15 due to additional costs for SIMs licensing to
transfer to Academy status (£5,375) and increases for Education Psychology (£2,000) and HR Consultancy (£1,300).
(j)
Reserves expenditure of £21,045 consisted of journals to transfer curriculum bids as per receipt of subject area plans.
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(k)
Meals allocation for 2014/15 includes Universal Infant Free School Meals (UIFSM)* from September 2014 to March
2015. In 2015/2016 includes projected UIFSM for a full twelve month period. (September 2014 – August 2015)
*Universal Infant Free School Meals (UIFSM)
The Children and Families Act 2014 places a legal duty on all state-funded schools in England, including academies and
free schools to offer a free school lunch to all pupils in reception, year 1 and year 2 from September 2014.
(l)
Extended schools funding ceased in 2012/13, St Barnabas’ CE held the funds for the cluster of five schools. This funding
supported the Extended schools co-ordinator salary and this post finished in conjuction with the funding stream.
(m)
The school business manager worked across two Primary schools (St Barnabas’ CE and St James’ CE Darwen)
generating an income to further support the school. This arrangement ceased in March 2014.
(n)
School received donation from ‘Friends of St Barnabas’ in 2012/13.
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Financial Performance against budget 2012/13 and 2013/2014
Actual vs Budget BUDGET ACTUAL VARIANCE BUDGET ACTUAL VARIANCE
Income £ £ £ % £ £ £ %
School Budget Share 642,211 642,211 0 100.0% 695,673 695,673 0 100.0%
Additional Mainstreamed Grants 61,000 61,000 0 100.0% 0 0 0 0.0%
Contingency Allocation 0 0 0 0.0% 0 0 0 0%
In Year Adjustments 0 12,745 12,745 1.8% 1,189 1,189 0 100.0%
Pupil Premium 18,567 18,567 0 100.0% 29,190 29,190 0 100.0%
Universal Infant Free School Meals (UIFSM) 0 0 0 0.0% 0 0 0 0.0%
PE & Sports Grant 0 0 0 0.0% 0 0 0 0.0%
Other Fund Allocations 1,823 1,823 0 100.0% 5,299 5,299 0 100.0%
Total Income 723,601 736,346 12,745 1.8% 731,351 731,351 0 0.0%
Reserves b/fwd - April 49,877 49,877 0 0.0% 44,836 44,836 0 0.0%
Total Funds Available for the Year 773,478 786,223 12,745 1.8% 776,187 776,187 0 0.0%
Expenditure £ £ £ % £ £ £ %
Employees 606,227 591,928 -(14,299) (2.4%) 600,315 588,658 -(11,657) (1.9%)
Premises 47,253 38,264 -(8,989) (19.0%) 38,834 35,325 -(3,509) (9.0%)
Supplies & Capitation 20,674 18,180 -(2,494) (12.1%) 32,460 27,863 -(4,597) (14.2%)
Service Level Agreements 53,614 51,929 -(1,685) (3.1%) 53,512 49,112 -(4,400) (8.2%)
Reserves 1,267 0 -(1,267) (100.0%) 40,595 21,045 -(19,550) (48.2%)
Other Funds 0 0 0 0.0% 5,299 4,435 -(864) (16.3%)
Meals Provision 10,634 2,422 -(8,212) (77.2%) 18,417 1,473 -(16,944) (92.0%)
Extended Schools 41,279 43,909 2,630 6.4% 0 0 0 0.0%
SBM Partnership -(7,200) -(3,778) 3,422 (47.5%) -(14,435) -(14,586) -(151) 1.0%
Income 0 -(1,440) -(1,440) 0.0% 0 0 0 0.0%
Total Expenditure 773,748 741,414 -(32,334) (4.2%) 774,997 713,324 -(61,673) (8.0%)
Bank Interest - 27 27 0.0% - 13 13
Trading surplus / ( deficit ) -(270) 44,836 45,106 1,190 62,876 61,686
2012/13 2013/14
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Financial Performance against budget 2012/13 and 2013/2014 (cont)
The table above shows how the actual financial position of the school compared to the budgeted position for the last two financial years. The
outturns for both 2012/13 and 2013/14 varied positively against budget, meaning that the surpluses in each year were larger than budgeted.
In 2012/13 the income increased by £12,745 due to additional funding being received retrospectively for a IPRA to specifically fund additional
support for a child.
The school does not have a formal reserves policy. The school’s reserve policy is in the form of a top down legislation from Blackburn with Darwen
Borough Council. This policy states that Primary schools cannot carry forward more than 8% of their school budget share without approval from the
School funding forum.
The outturn position for 2012/13 and 2013/14 varied positively to the budget as a result of prudent spending across all areas of the school activities.
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Pupil Numbers
The table shows pupil numbers based on the January
census for 2011/12 and 2012/13 and the October
census for 2013/14 and 2014/15. In 2013/14 the funding
formula changed at local level resulting in the October
numbers being used for budget purposes rather than
the January census.
Pupil numbers have increased over the last three years
and numbers remain strong for 2015/16.
School receives a low level of Pupil Premium funding as
the demographic of pupils shows a low level of
deprivation.
Pupils on Roll ACTUAL ACTUAL ACTUAL ACTUAL FORECASTED
2011/2012 2012/2013 2013/2014 2014/2015 2015/2016
Reception 20 28 30 30 21
Year 1 25 21 26 28 29
Year 2 25 23 23 27 28
Year 3 17 24 25 23 26
Year 4 24 17 24 28 21
Year 5 21 25 17 24 27
Year 6 14 20 23 18 22
Total Pupils on roll 146 158 168 178 174
Pupil Premium Children - - 32 30 -
* Source: January census * Source October census
0
50
100
150
200
2011/2012 2012/2013 2013/2014 2014/2015 2015/2016
Pupil numbers Pupil Premium
100
120
140
160
180
200
2011/2012 2012/2013 2013/2014 2014/2015 2015/2016
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Other Income and Funding Streams
In the period detailed above, the overall Pupil Premium funding has increased by 4.53% from £8,608 in 2011/12 to £39,000 in 2014/15, this is an
increase of £30,392.
The School, in line with the rest of the sector has received it’s pupil premium allocation as one lump sum rather than split out into different
categories. Pupil premium has increased for the year 2013/14 in line with pupil numbers.
The funding received for Pupil Premium is allocated in the following ways:
Other external funding initiatives such as School Lunch
grant and School Library service have ceased in 2013/14.
New funding grants such as Universal Infant Free School
Meals (UIFSM)and the PE & Sports Grant have come into
schools from 2013/14 and September 2014/15 for the
UIFSM grant.
Focussed ‘Narrowing the Gap’ support for FSM
pupils.
One to one targeted support.
Personalised assessment in all subject.
Additional resources for specific children.
Focussed support for vulnerable children with specific
needs.
Other Income and Funding ACTUAL ACTUAL ACTUAL ACTUAL TO MONTH BUDGET FORECASTED
JUNE 2014
2011/12 2012/13 2013/14 2014/15 2014/15 2015/16
Income £ £ £ £ £ £
School Budget Share 620,794 642,211 695,673 694,235 694,235 703,268
Additional Mainstreamed Grants 61,000 61,000 0 35,600 35,600 35,600
Contingency Allocation 2,705 0 0 0 0 0
In Year Adjustments 0 12,745 1,189 0 0 0
Pupil Premium 8,608 18,567 29,190 39,000 39,000 39,000
Universal Infant Free School Meals (UIFSM) 0 0 0 18,182 18,182 31,176
PE & Sports Grant 0 0 0 3,381 3,381 8,114
Other Fund Allocations 1,612 1,823 5,299 0 0 0
Reserves b/fwd - April 61,732 49,877 44,836 62,876 62,876 38,380
Total Funding Available for the Year 756,451 786,223 776,187 853,274 853,274 855,538
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Pay Costs
Pay costs have remained under 80% since 2011/12. For the current financial year 2014/15, the figures are slightly distorted due to allocations for
Pupil Premium interventions and Low Cost High Incidence SEN for rapid reponse SEN support.
In terms of pure staff costs against funds available, the actual staff percentage is 76.9%.
Pay Costs ACTUAL ACTUAL ACTUAL ACTUAL TO MONTH BUDGET BUDGET
JUNE 2014
2011/12 2012/13 2013/14 2014/15 2014/15 2015/16
Expenditure £ £ £ £ £ £
Teaching Staff 362,653 386,520 376,988 93,333 377,262 374,889
Teaching & Learning Assistants 101,474 105,159 111,004 32,410 110,218 115,378
Administrative & Finance Staff 73,606 57,675 53,409 13,516 54,609 46,784
Premises Staff 27,222 28,795 30,125 7,317 29,972 30,393
Welfare Assistants 11,254 10,995 12,542 2,346 9,810 9,810
Supply Costs 7,694 2,784 4,590 3,667 2,800 5,000
Pupil Premium 0 0 0 450 41,200 39,000
Low Cost High Incidence SEN 0 0 0 40 16,823 0
Interview Expenses 0 0 0 0 500 500
Pension Deficit 0 0 0 2,195 8,773 9,134
Additional Support Yr 5 teacher 0 0 0 176 9,562 0
Total Staff Costs 583,903 591,928 588,658 155,450 661,529 630,888
Staff Costs as a % of income 77% 75% 76% 18% 78% 74%
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Non Pay Costs
Fuel costs have reduced since 2012/13 due to the school changing from using oil to heat the school, this has resulted in a significant saving year on
year. A total of £1,127 saving from 2011/12 to 2014/15.
All other premises costs are consistant with the size of school and have only increased in line with inflation.
More details of the schools major suppliers is provided in Appendix III
Premises ACTUAL ACTUAL ACTUAL ACTUAL TO MONTH BUDGET BUDGET
JUNE 2014
2011/12 2012/13 2013/14 2014/15 2014/15 2015/16
Expenditure £ £ £ £ £ £
Delegated Property Maintenance 2,338 10,131 8,736 2,998 10,139 10,000
Fuel 13,352 15,044 13,235 3,122 12,225 12,000
Grounds Maintenance 3,135 2,435 2,138 2,181 2,181 2,181
Cleaning & Domestic Supplies 1,937 1,359 1,403 563 1,556 1,500
Rates 1,645 1,796 1,835 0 1,898 1,898
Water Rates 7,042 7,499 7,978 4,635 8,000 8,000
Total Premises Costs 29,449 38,264 35,325 13,499 35,999 35,579
Costs as a % of income 4% 5% 5% 2% 4% 4%
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Non Pay Costs (cont)
Service Level Agreements ACTUAL ACTUAL BUDGET ACTUAL TO MONTH BUDGET BUDGET
JUNE 2014
2011/12 2012/13 2013/14 2014/15 2014/15 2015/16
Expenditure £ £ £ £ £ £
FM Services 1,092 1,114 1,231 0 1,277 1,277
Property Services 3,382 3,746 3,858 938 3,753 3,753
Delegated Swimming 1,459 4,388 2,990 0 3,000 3,000
IT Support 2,456 2,700 2,925 2,750 2,750 2,750
Diocesan Support 2,476 2,412 2,647 160 2,700 2,700
Education Psychology 0 0 175 2,125 2,125 1,000
E-learning 0 0 0 0 720 720
Financial Service 3,043 3,201 4,193 4,253 596 4,253
Governor Services 639 653 513 0 980 980
HR Consultancy & Payroll 6,769 7,556 6,705 5,069 8,000 8,000
Insurance 5,210 7,500 7,521 1,720 7,500 7,500
Legal Services 500 500 500 0 500 500
Library Services 1,612 1,660 1,452 0 0 0
Occupational Health 200 117 86 22 200 200
Pest Control 537 202 302 456 640 640
School Trips 0 245 0 0 0 0
SICO Tables 0 250 0 255 515 260
Subscriptions 348 330 0 0 0 0
Teacher Insurance 4,611 4,807 5,256 5,512 5,738 5,738
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Non Pay Costs (cont)
Service costs did not vary greatly over the past few years from 2011/12 to 2014/15.
They are expected to remain consistant in 2015/16.
Service Level Agreements (cont) ACTUAL ACTUAL BUDGET ACTUAL TO MONTH BUDGET BUDGET
JUNE 2014
2011/12 2012/13 2013/14 2014/15 2014/15 2015/16
Expenditure £ £ £ £ £ £
Keyholding Service 0 225 225 0 250 250
Waste Collection 573 610 743 765 765 765
Westfield SIMs Support 1,586 1,786 1,839 3,680 7,215 4,215
Windows License 0 490 0 0 525 525
Windows Upgrade 0 1,970 0 0 0 0
CRB Clearances 0 0 581 162 500 500
PAT Testing 0 450 0 0 420 420
Local Safeguarding Board 0 400 400 0 400 400
Licensing 0 216 334 0 600 600
School Improvement Service 0 0 1,320 0 0 0
Legionella 0 0 773 228 1,000 1,000
First Aid 0 1,000 0 0 0 0
BS Alarms 0 170 200 0 250 250
Call Parents 0 495 495 0 495 495
Broadband SLA 0 1,000 0 0 0 0
Barchester 0 1,736 1,848 952 1,900 1,900
Total Service Level Agreement Costs 36,493 51,929 49,112 29,047 55,314 54,591
Costs as a % of income 5% 7% 6% 3% 6% 6%
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Pension scheme background
The School participates in two final salary pension schemes: the Teachers Pension Scheme (‘TPS’) for academic staff; and the
Lancashire Local Government Pension Scheme (‘LGPS’) for support staff.
The TPS is a multi-employer scheme for the sector that is unfunded. Employer contributions are currently 14.5% of pensionable earnings, subject to
review at periodic actuarial valuations. The employer also pays certain pension enhancements to retired members as a separate cost.
The TPS benefit structure will change from April 2015. Future service benefits will then build up on a revalued average salary basis rather than a final
salary basis.
Changes will also be made to the TPS retirement age and accrual rate with some protected terms for members close to retirement age. The new
provisions include a cost-capping limit for future service contributions of 12.1% for employers, although it is not yet fully known how this will
operate.
The LGPS is a funded scheme. Several employers participate in this scheme but each employer has a separately identifiable sub-fund of assets and
liabilities. Separate contribution rates are set for each employer at periodic actuarial valuations.
The current employer contribution rate to the LGPS is 17.4% of pensionable salaries for future service.
If the School is granted Academy status it will be required to obtain a LGPS valuation from the Scheme Actuary (Mercer) and upon transfer to
Academy status, the School will take over responsibility for the liability on the Lancashire Pension Fund.
The latest full actuarial valuation was at 31 March 2010 and formed the basis of the current contribution rates. The full valuation is performed every 3
years, and the valuation as at 31 March 2013, which is expected soon, will form the basis of the contribution rates going forward.
The LGPS benefit structure will change from April 2014. Future service benefits will build up on a revalued average salary basis with several other
changes including retirement age and accrual rate.
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Appendices
I. Financial Systems and Controls
II. Major Suppliers
III. Significant Contracts
IV. Ofsted Report
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Appendix I
Financial Systems & Controls
Finance system
The schools general ledger system is FMS, this is operated under licence from Schools ICT systems, One Connect.
The school also uses this system to capture pupil and staff data
Internal Audit
The School is subject to Internal Audit reviews by the Internal Audit department of Blackburn with Darwen Borough Council.
The latest review was a follow up review that was completed in October 2011. This concluded that ‘the combined financial and non-financial systems
and procedures currently in place for St Barnabas’ CE Primary School provide an adequate level of internal control. Adequate assurance can also be
provided for compliance with these controls’.
There were no matters arising from the examination of:
Income collection & Lettings;
Asset control.
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There were issues found within the following areas:
Management Structure
The school’s Financial Regulations state a delegated virement limit to the Head Teacher of £3,000. For virements over this limit, approval from the
Business Committee must be sought. However, the control sheet used to log all virements by the school states this limit to be £5,000. There is
evidence that £5,000 has been used as the virement limit and so a breach of the school’s own Financial Regulations has occurred on one occasion,
where a £4,245 virement may not have been reported. It is worth noting that this has only happened once and is regarded as an exception. Audit &
Assurance have no concerns with regards the financial management of the school. However, it is recommended that the school changes either the
limit stated in the Financial Regulations or the virement control sheet to ensure that they are controlled as intended.
Policies.
The school requires a more comprehensive ICT Security Policy to be approved and implemented to provide an effective control framework for the
security of the network and protection of the data held on it. This policy should cover use of removable media, the need for complex passwords and
Serious Incident Reporting Guidelines amongst others.
The school needs to create a Freedom of Information (FOI) Publication Scheme that follows the Model Publication Scheme provided by the
Information Commissioner’s Office (ICO). As a registered Data Controller in its own right, the school is not covered by the Council’s FOI Publication
Scheme. This should be published on the school’s website and a hard copy available on request for interested parties.
Budgetary Control
The Supply Teaching and Fuel costs have, for the first 5 periods of the financial year, incurred expenditure of 49.11% and 47.52% respectively which
is more than the expected profiled budget expenditure of 42%. These cost centres should be monitored to ensure that the school does not
overspend in these areas.
Expenditure Control
Sample testing of 10 purchase orders placed by the school was conducted covering the 2011/12 period. Out of the sample, 9 out of 10 orders tested
were found to be confirmation orders (order raised after receipt of the goods and/or invoice).
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Bank Reconciliation.
Evidence of another bank account was found. This is a separate savings account and is not listed in the Financial Regulations as a bank account. The
school must include this in the Financial Regulations. There is no evidence of misuse of this account and there is clear evidence of valid transfers
between the two accounts and the same controls in place as for the main school bank account.
Computer security, Data Protection and Freedom of Information
The school needs to ensure that members of staff receive sufficient data protection training. The Cabinet Office online training delivered by the
National School of Government would be sufficient for these needs.
Insurance & Risk Management
The school should create and implement a Risk Management Policy and associated Risk Register. This will provide assurance that all risks pertinent
to the school - financial, legal and curriculum - as well as health & safety risks (which are well covered), have been considered and sufficient controls
put in place to mitigate them.
Budget Monitoring
Timely budget monitoring reports are provided to the school by a third party provider, Total Finance Solutions.
As a maintained school within Blackburn with Darwen Borough Council, the School’s financial information is based on the income and expenditure
and does not include a balance sheet.
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Appendix II
Major Suppliers
Based on data sourced from the schools management system, the top ten major suppliers for 2012/13 and 2013/14 are detailed below:
2012/2013 £ 2013/2014 £
Lancashire County Council 36,448.97 Lancashire County Council 37,958.59
St Joseph’s RC Primary School * 27,664.00 Soft Sell Computers 18,347.71
Ashleigh Primary School * 24,964.00 Key Stage Teacher Supply Limited 11,845.02
United Utilities Water Limited 8,893.15 Capita Business Services 10,012.65
Capita Business Services 8,747.10 United Utilities Water Limited 7,977.90
Soft Sell Computers 6,994.74 British Gas Business 6,582.81
British Gas Business 6,815.40 Wade Groundworks Limited 6,180.00
Blackburn Diocesan Board of Education 6,185.32 Corona Energy Retail 5,948.43
Key Stage Teacher Supply Limited 5,898.37 Blackburn Diocesan Board of Education 5,870.53
Harrington Bates Limited 5,008.08 Yorkshire Purchasing Organisation 5,452.72
Seven of the major suppliers appear in both financial year lists.
*The amounts for the two schools, St Joseph’s RC Primary School and Ashleigh Primary school are relating to the Extended schools cluster when St
Barnaba’s was the budget holder of the cluster funding. These amounts were paid to the school as their share of the Extended schools monies.
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Appendix III
Significant Contracts
Insurance
Premises Insurance is provided by Blackburn with Darwen Borough Council, the current policy expires on conversion.
Public liability insurance is provided by both Blackburn with Darwen Borough Council and the Blackburn Diocese.
Site Maintenance
The school employs a Site Supervisor, who carries out general maintenance and repairs at the school. If he is unable to to carry out works , they
utilise their Building Liason Officer with Capita who then contracts out the work to an appropriate supplier.
Grounds Maintenance
The school holds a contract for grounds maintenance with Nurture Landscapes who provide the specific grounds maintenance service.
The total cost for this contract is : £2,137.72 for 2013/14 & £2,180.47 for 2014/15.
ICT for schools
The school has a contract with Soft Sell for the provision of IT services. Within this contract the schools receives:
One hour visit per week, based on 39 weeks per year.
Remote control support
Email and telephone support
The annual contract price is : £2,750.00
This contract expires on the 31st March 2015.
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Catering Contract
The school holds an SLA with Lancashire County Council for the provision of catering services.
This contract expires on the 31st March 2015.
Payroll Provision
The school has a contract with Capita for the provision of Payroll & HR:
This contract covers:
HR Consultancy level 1 (this contract expires on the 31st August 2014)
HR Administration Service
Pay as you go Recruitment service
Payroll Administration Service
CRB Service
This contract expires on the 31st March 2015.
*There is a 12 month notice period to terminate this contract.
Banking Arrangements
The school holds a current account with HSBC, who provide a free banking service.
Leases
The school currently has two leasing arrangements:
B & M Office machines – CF Asset, which amounts to £165 x 4 quarters per annum = ££660.00
Konica Minolta Photocopier, which amounts to £117.78 x 4 quarters per annum = £471.12 (+ the cost of the photocopies)
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Appendix IV
Ofsted Report The school was graded a 3, a school that requires improvement.
Summary of key findings for parents and pupils
This is a school that requires improvement
Achievement varies between classes and progress is not
consistently good, especially for the more-able pupils.
Skills in handwriting and punctuation are not as high as they
should be when pupils leave school. Pupils do not apply their
numeracy skills effectively to solve problems.
Teaching is inconsistent and not enough is good. The pace of
lessons is not always brisk enough and work is not consistently
set at the correct level to get the best out of pupils.
The curriculum is not balanced well enough to ensure the day
is interesting and meets the needs of pupils. Experiences for
children in the Early Years Foundation Stage are not as rich
outdoors as they are indoors.
Leaders and governors do not use information about pupils’
progress to check that all make as much progress as possible
and to hold staff to account for the progress of pupils in their
class.
The monitoring of teaching has not eradicated weaker aspects.
The role of subject leader is underdeveloped.
The school has the following strengths:
Pupils enjoy reading and attainment in this subject is rising.
Progress is good in some years, especially Year 6, where
teaching is consistently good.
Marking of pupils’ work is good and comments tell them how
to improve.
Behaviour is good. Pupils feel safe because this is a caring
school and relationships between staff and pupils are good.
Pupils enjoy school and attendance is good.
Links with parents are close and they are happy with the
education provided.
Clubs and visits add interest to the curriculum.
Leadership from senior leaders and governors has been
strengthened by new appointments and external guidance.
There are signs that teaching and achievement are improving
and the school is returning steadily to its previous higher
performance.
