Guidance

Academy trusts: themes arising from ESFA's assurance work

Briefing about the Education and Skills Funding Agency's assurance work relating to the financial health and management of the academies sector in 2017 to 2018.

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Briefing for academy trust accounting officers, finance staff and trustees. Auditors of academy trust accounts may also find it helpful.

ESFA is responsible for providing assurance in respect of the financial governance of the academies sector. This briefing outlines the outcomes of the programme of work carried out in 2017 to 2018 in order to develop an assurance opinion of the academies sector.

Publishing this briefing aims to highlight common themes to enable the sector to improve the quality of its financial governance.

Published 4 March 2019