Corporate report

Academy trusts: themes arising from ESFA's assurance work

Findings from the Education and Skills Funding Agency's assurance work relating to the financial management and governance of the academies sector.

Applies to England

Documents

Details

ESFA provides assurance of:

  • the financial management and governance of the academies sector
  • academies’ use of public funds

These reports highlight common themes identified during this process, to help the academies sector improve the quality of its financial governance.

They should be read by :

  • academy trust accounting officers
  • finance staff
  • trustees

Auditors of academy trust accounts may also find it helpful.

Updates to this page

Published 4 March 2019
Last updated 11 September 2024 + show all updates
  1. Added 'Common themes arising from ESFA's assurance work in 2023 to 2024'. Removed historical versions.

  2. We have published the common themes arising from ESFA's assurance work in 2022 to 2023.

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

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

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

  6. Added briefing report for 2018 to 2019.

  7. First published.

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