Audits, Reviews and Assurance Programs in Schools

Corporate audits with school impacts are conducted by the Assurance Branch within the Integrity, Assurance and Executive Services Division. They assess the application and effectiveness of department policies and procedures for schools. Types of audits may include information security, recruitment, expulsion, or complaints management.

Schools are selected based on random sampling, previous audit results, internal department consultations and data analysis. The Assurance Branch will contact the schools to let them know what will be involved for the school, what information will be required and to agree on timelines and reporting format. Where possible, schools will be offered the flexibility to select whether the audit is conducted onsite or off-site.

The enrolment verification program forms part of the department’s internal financial assurance activities and is conducted by the department’s Performance and Evaluation Division. Under the enrolment verification program, 2 review activities are undertaken in schools:

• the enrolment verification review
• the student family occupation and education (SFOE) data review.

Performance and Evaluation Division processes the results of these reviews and submits results to the Financial Services Division for reporting, performance and funding assessment purposes.

Enrolment verification review

The purpose of this review is to provide quality assurance in relation to the school enrolment data collected in the February student enrolment census and used in the calculation of the student resource package for government schools.

Participating schools are required to:

• provide specific documentation (attendance records, list of exited students and any other requested documentation) to support the verification process
• respond to requests by the department-engaged external reviewers in relation to the documentation provided
• sign the completed form outlining the verification results.

The review targets a risk weighted random sample of schools across each region every year, based on school type, location and social intake (student family occupation and education index).

Selected schools are contacted towards the end of term 1 and the review is undertaken during a 4-week period usually beginning in the second week of term 2.

The Performance and Evaluation Division is responsible for processing the enrolment verification results and submitting the finalised results to the Finance Services Division for funding purposes.

For further information about enrolment verification program refer to the Student Enrolment Census Policy.

Student family occupation and education data review

The purpose of this review is to verify the accuracy of family occupation and parental education data submitted by schools in the August Student Enrolment Census. It provides quality assurance in relation to the family occupation and parental education data used in the calculation of the SFOE index and eligibility for access to equity funding for government schools.

The review is usually undertaken in week 2 to 5 of Term 4 and typically involves the following activities:

• Prior to the review, participating schools are required to collate enrolment records of a random sample of up to 200 students in preparation for the review.
• The review is usually undertaken by department-engaged reviewers on-site over a period of one day.
• During the review, schools may be asked for further information about the processes used to collect, check and record parental occupation and education data.

At the end of the review process the school is provided with a list of students for whom the SFOE details in CASES21 were assessed as incorrect and an estimate of the potential funding impact.

Each year, a risk weighted random sample of 35 government schools are selected to participate in the review, based on school type, location and social intake (student family occupation and education index).

The Performance and Evaluation Division will process the results of the review and then submit them to the Finance Services Division for any adjustments to a school’s equity funding level.

For further information about enrolment verification program reviews refer to the Student Enrolment Census Policy.

The Occupational Health and Safety (OHS) Assurance Program (previously known as the OHS audit program) is conducted by the department’s Employee Safety, Wellbeing and Inclusion Division with an independent assessment conducted by an external provider. The program provides proactive support to confirm schools are implementing the department’s OHS management system (OHSMS), consistent with the Occupational Health and Safety Act 2004 (Vic).

The program enables schools to review current safe systems of work, identify safety management improvement opportunities, verify that they are providing healthy and safe workplaces and managing key safety and wellbeing matters.

Schools are selected based on each school’s safety risk profile, previous OHS audit scores and time elapsed since last OHS audit. Each school will generally participate approximately every 4 years.

The OHS Assurance Program school assessment guide (DOCX) provides schools with relevant information to understand the assessment approach and criteria.

The principal is responsible for following up on any management actions that are identified as safety management improvement opportunities coming from the OHS assurance assessment. The Statewide OHS Services Team can provide the principal with hands-on services and support.

Free hands-on services from the Statewide OHS Services Team

Schools with an upcoming OHS assurance assessment will be contacted by the Statewide OHS Services Team 3 to 6 months before the scheduled OHS assurance assessment to offer support in the lead up to the assessment, including completing OHS and emergency management tasks on behalf of the school. The dedicated OHS Services Officer will attend the school to provide support on the day of the assessment, and support the principal with closing out actions on behalf of the school after the assessment visit. These services can be planned flexibly in response to the school’s greatest areas of need and priorities, via a combination of telephone, email, remote or onsite visits – to best suit school staff availability.

For more information on the OHS assurance program refer to OHS Management System (OHSMS) or contact the Statewide OHS Services Team or the OHS Advisory Service.

Refer to the one-page flyer to find out more about the free services provided to schools through the Statewide OHS Services Team:

• OHS Services one page flyer (DOCX)
• OHS Services one page flyer (PDF)

Rolling facilities evaluations are conducted on-site by the department’s Victorian School Building Authority (VSBA) and involve a condition assessment of school buildings and grounds. The condition assessment report is used to prepare a school maintenance plan.

Rolling facilities evaluations are conducted by VSBA service providers. Each school will undergo a rolling facilities evaluation once every 5 years.

The condition assessment report generated will identify and prioritise defects. More detailed investigation may be required on some defects and schools will be contacted by the VSBA if this is required. The evaluation includes an assessment of bushfire attack level on shelter in place buildings for schools on the bushfire at risk register.

The principal or their delegate will:

• be invited to attend a pre-assessment workshop
• be asked to complete a pre-assessment questionnaire, meet site assessors, and accompany them on the assessment visit (this is optional but recommended)
• review and endorse, or provide feedback on the condition assessment report
• participate in the preparation of a school maintenance plan.

The overall time required of principals or their delegate for rolling facilities evaluation and school maintenance plan preparation is 5 to 10 hours spread out over about a 3-month period which includes guided workshops.

For further information about RFEs refer to the School Maintenance Plans and Rolling Facilities Evaluations policy.

The school council financial assurance program is managed by the Assurance Branch within the Assurance, Knowledge and Executive Services Division and comprises the following for Victorian government schools:

• agreed-upon procedures
• schools internal audits
• ad-hoc audits
• follow-up of agreed actions.

The following information provides a summary of activities undertaken in schools as part of the school council financial assurance program. For more detailed information about this program refer to Section 5 School Council Financial Assurance Program, Finance Manual – Financial Management for Schools.

Agreed-upon procedures

The purpose of the agreed-upon procedures (AUPs) is to assess key financial controls across multiple processes at schools. AUPs assist the department to achieve assurance over financial controls for the purposes of consolidation into the department's 30 June financial accounts and to identify control/compliance gaps that need rectification. The AUPs assess key transactional level and entity level financial controls, school council governance in school financial matters and schools' compliance with departmental key financial policies and procedures.

The AUPs are undertaken annually. Approximately 350 schools are selected based on random sampling, previous audit results, internal department consultations, and data analysis. The school selection is done in consultation with the Operational Policy, School Engagement and Compliance (OPSEC) Division to ensure the compliance burden on schools is considered, and to avoid any overlap in reviews for the schools. Once selected, schools are notified of their selection and the school term for fieldwork as advised by OPSEC. Schools wishing to choose another term must inform the Assurance Branch of their reasoning and the preference via completing an online form included in the notification email. Assurance Branch will work with the school and OPSEC to accommodate the requests where possible. Once school’s term scheduling is finalised and agreed upon, the service provider engaged by the department will work with schools to choose:

• timing that is suitable for both the school and auditor within that term
• the mode of audit (onsite or remote).

The auditors may spend between one and 4 days at a school depending on its size, volume and complexity of financial transactions. School staff input to the audit process will be required intermittently and the auditors may request to speak with the school council president regarding school council matters.

Principals and business managers will be asked to assist/prepare by ensuring that end of year financial processes have been completed, monthly reconciliations are up to date, all relevant registers, financial records and school council minutes are available on site, attending the entry and exit meetings and providing comments on the findings.

School internal audits

School internal audits cover key financial processes at schools, such as expenses and payments, revenue collection processes, school council governance, school purchasing cards and cash management.

School internal audits are conducted annually. Approximately 25 to 40 schools are selected, based on previous audit results, internal department consultations and data analysis. Once selected, schools are notified of their selection and the term their audit will be undertaken based on the advice of OPSEC. Schools wishing to choose another term must inform the Assurance Branch of their reasoning and the preference via completing an online survey/form included in the notification email. Assurance Branch will work with the school and OPSEC to best accommodate the requests. Once school’s term scheduling is finalised and agreed, the department’s Assurance Branch will work with schools to choose:

• timing that is suitable for both the school and auditor within that term
• the mode of audit (onsite or remote).

The auditors may spend between 2 and 5 days at a school depending on the size of the school and the volume and complexity of the transactions. School staff input to the audit process may be required intermittently and the auditors may request to speak with the school council president regarding school council matters.

Principals and business managers will be asked to assist/prepare by ensuring that end of year financial processes have been completed, monthly reconciliations are up to date, all relevant registers, financial records and school council minutes are available on site, attending the entry and exit meetings and providing comments on the findings.

Ad hoc audits

Ad hoc audits for schools occur when requested by a school, region, departmental division or when required by the Assurance Branch.

Schools will be notified individually if they are selected for an ad-hoc audit. Timelines and reporting format for these audits are agreed up-front. Scope, timeframe, preparatory work, and expectations vary depending on the audit objective and will be discussed with the school prior to the audit.

The school is expected to provide auditors with the support they require and to provide comments on the findings. Auditors will need to speak with the principal and business manager during the audit and may request to speak with the school council president in relation to school council matters.

Follow-up of agreed actions

School review

The school review is conducted by the department’s Performance Division. The department undertakes a review of school performance once every 4 years to inform the directions of the school’s 4-year SSP. The SSP is a legislative requirement for all schools under the Education and Training Reform Act 2006 (Vic).

During September each year, the department schedules reviews for the following year to align schools to the 4-year review cycle. The duration and focus of each review are tailored to meet the needs of individual schools, however all school reviews comprise the following activities and timeframes:

1. professional learning for principals and senior education improvement leaders (SEILs) in the term ahead of the review
2. the completion of the pre-review self-evaluation (PRSE) in strategic planning online tool in the term ahead of the review
3. the preparation meeting at least 2 weeks before the review
4. the validation day on which the review panel tests and validates the school’s PRSE
5. fieldwork days, ranging from half a day to 4 days
6. the final panel day, on which the panel concludes fieldwork (if remaining) and develops the key directions for the school’s next SSP.

Following pre-review preparation activities, a school review panel will examine the school’s performance against the previous SSP, set appropriate 4-year goals and targets for the next 4 years to support development of a new SSP and identify key improvement strategies that will help the school achieve those goals.

The principal, the SEIL, the school council president, the school improvement team, challenge partners (identified by the principal and the SEIL) and the broader school community, including parents and students, will be involved in leading, coordinating and participating in the review process.

For further information refer to the School Review Policy.

Minimum Standards Compliance Assessment

The Minimum Standards Compliance Assessment assesses government schools’ compliance with the Minimum Standards for school registration once every 4 years.

Schools may also be assessed outside of the 4 yearly cycle where required, including where the Victorian Registration and Qualification Authority requests the department to complete an assessment and/or following an incident that indicates compliance actions and support may be required.

For further information about Minimum Standards Compliance Assessments refer to the Minimum Standards and School Registration policy.