Here are the schools financial procedures for maintained schools.

This has guidance on a range of financial management processes that are set out as individual sections:

• Access to information
• Accounting
• Asset management
• Audit - internal
• Bank accounts and petty cash
• Budgets
  • Budget deficit
  • Budget monitoring
  • Budgets - expenditure
  • Budgets - revenue
  • Budgets - suspension of a governing boards delegated budget
  • Budgets - year end balance
• Capital expenditure
• Consistent financial reporting CFR and CFR codes
• Fraud
• Gifts and hospitality
• Governance - delegation and authorised signatories
• Governance - responsibility and accountability
• Income
• Irregularities
• Orders and invoices
• Risk management
• School financial value standards (SFVS)
• Security
• Voluntary and trust funds