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 management and governance of the academies sector in 2022 to 2023

Applies to England

Documents

Details

Briefings 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 management and governance of the academies sector. These briefings outline the outcomes of the programmes of work carried out in 2022 to 2023, and 2021 to 2022, in order to develop an assurance opinion of the academies sector.

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

Published 4 March 2019
Last updated 13 September 2023 + show all updates
  1. We have published the common themes arising from ESFA's assurance work in 2022 to 2023.

  2. We have published the common themes arising from ESFA's assurance work in 2021 to 2022.

  3. We have updated this page to add 'Common themes arising from ESFA's assurance work in 2020 to 2021'.

  4. Added 'Common themes arising from ESFA's assurance work in 2019 to 2020' HTML attachment.

  5. Added briefing report for 2018 to 2019.

  6. First published.