We confirm, to the best of our knowledge and belief, and having made appropriate enquiries of other governors and officials of the Academy Trust and entities included in the group financial statements:
- We acknowledge and have fulfilled our responsibilities, as set out in the terms of the reporting engagement letter, for ensuring that the Academy Trust maintains such internal controls necessary to enable the preparation of the Accounts Return in accordance with the framework as required in the guidance as published by the Education and Skills Funding Agency that it is consistent with the financial statements or properly extracted from the accounting records underlying the financial statements.
- Counterparty relationships and transactions have all been identified and appropriately accounted for and disclosed in accordance with the Counterparty Return guidance.
- As agreed in the terms of engagement, we have provided you with:
- Access to all information of which we are aware that is relevant to the preparation of the Accounts Return such as records, documentation (including correspondence with the Department for Education and the ESFA ) and other matters including minutes of: members and governors’ meetings, committees of governors, management held between the beginning of the accounting period and the date of this letter;
- Additional information that you have requested from us for the purpose of the engagement; and
- Unrestricted access to persons within the entity from whom you determined it necessary to obtain evidence to support your work.
- We confirm that all supporting schedules provided to you, are accurately derived from the accounting records and are consistent with amounts recognised in the financial statements.
- We confirm that the Accounts Return includes disclosure of all losses and special payments.
- We confirm that all transactions have been recorded in the accounting records and are reflected in the Accounts Return.
We acknowledge our responsibility for the design and implementation of internal controls to prevent and detect fraud and error.
We confirm that we have taken all the steps that we ought to have taken as Governors in order to make ourselves aware of any relevant reporting engagement information and to establish that it has been communicated to the reporting accountants. We confirm that, as far as we are aware, there is no relevant reporting engagement information of which the reporting accountant are unaware.
We confirm that the above representations are made on the basis of enquiries of management and staff with relevant knowledge and experience (and, where appropriate, of inspection of supporting documentation) sufficient to satisfy ourselves that we can properly make each of the above representations to you.