The School Fund auditor must be an independent individual who is known to the Head Teacher. Governors need to confirm the appointed on an annual basis.
The governors may choose from:
- a) an 'Honorary Auditor' - someone that does not receive a fee or reward for their work. Governors should be satisfied that the Honorary Auditor has the skills and knowledge necessary to conduct the audit
- b) a professional auditor such as a firm of accountants
- c) the Enhanced Finance Service