School with £82k hole kept 'haphazard' records

Broughton Moor Primary School was rated as requiring improvement by Ofsted a year ago

A school with an £82,000 hole in its finances was found to be keeping "haphazard" records.

Broughton Moor Primary School near Maryport, Cumbria, was rated as requiring improvement by Ofsted following an inspection a year ago.

Cumberland Council removed the governing body and appointed an Interim Executive Board (IEB), which completed an audit after concerns were raised about how the school's finances were managed.

The school said its IEB was working closely with the council to implement recommendations made by auditors.

Its final audit, which will be discussed by the Labour-led council on Tuesday, made 13 "high-graded" recommendations, meaning changes must be implemented by the school.

'No evidence'

The report said the school's deficit "significantly worsened" in 2023-24, going from £2,000 to £82,000, and "urgent action" was needed.

It said the high cost of supply staff to deal with "significant" staff absence had had a big impact.

The IEB and the auditors said they struggled to collate the necessary documents for the audit and that record keeping "was found to be haphazard".

It added there was no trace of the appropriate permissions being sought to approve payments.

For instance, funding of £3,000 received in 2022 was spent on storage equipment, but there was "no evidence" to show this had been approved by the chair of governors.

Details of school bank cards were found to be stored on personal accounts on websites for purchases, which could lead to purchases made "erroneously or maliciously," a report said.

A spokesman for the school said it was currently managed by an experienced IEB and acting headteacher, until a new board of governors is appointed and the council continued to provide support.

At the time of the Ofsted inspection, the school had 70 children on its roll.

Its quality of education, management and overall rating were judged as requiring improvement, but behaviour, personal development and early years provision were rated good.