The ESFA has published a report
of the common themes arising from its assurance work in 2020/21. The assurance work incorporates key findings from its review of academy trust financial statements, academy funding audits, financial management and governance reviews, and the schools resource management self-assessment tool (SRMSAT).
ASCL Business Leadership Specialist Hayley Dunn
has summarised the information in her blog Checks and Balances: Learning points for academies from ESFA assurance findings