News - Internal Audit Service

Special Investigations (SIs)

• Caretaker acted as Treasurer of PTA Fund for more than 5 years
• PTA Fund has no constitution determining roles and responsibilities – run on trust
• £12k teemed and laded, with £4K unaccounted for
• Accounts and Auditor statements forged
• No involvement by any other person associated with the fund that would have identified financial inaccuracies and bad practice
• Inconsistencies only identified when Chair of Governors asked to inspect the books and the Headteacher noticed some unexpected cash withdrawals.

Investigations resulted in the Treasurer being interviewed by the Police when she admitted theft and falsifying accounts.  Charged with 14 offences of theft and 3 offences of forgery.   Case adjourned until 29th September for plea.  Caretaker dismissed from RBWM and lost her tied accommodation.


At another Windsor school, alarm bells began to ring when the Bursar expressed concern at the scope of planned audit work. Shortly before the start of the audit, the resignation of the Bursar triggered a detail investigation into the School's finances.

• Review of financial records found a catalogue of maladministration, bad practice and inaccuracies over several years 
• A supplier complained of non-payment – cheques had been changed and cashed in Bursar's name
• No supporting documentation for many payments
• Possible falsification of audited accounts

The investigation is still at the evidence-gathering stage, but there is sufficient so far to refer this matter to the Police for 4 counts of Theft, as a minimum.