Financial issues at school are ‘concerning’, according to EA

The use of school credit cards at a County Down grammar school has been branded “concerning” in a report by the Education Authority (EA).

The EA carried out an investigation into a range of financial and governance issues at Assumption Grammar School in Ballynahinch, including what it described as spending in bars and restaurants.

The school has been critical of the EA’s findings, which formed part of an interim report seen by BBC News NI.

The school’s board of governors said the interim report contained “inaccuracies” and “invalidated documentation”.

The investigation by the EA was prompted by an internal audit of the school for 2023-24, which identified a number of issues, including a “lack of authorisation for purchases using school credit cards” and “risk of financial errors and financial loss”.

The internal audit found, for example, that “in a sample of 34 tested credit card transactions, supporting invoices/receipts were not available for nine transactions”.

The EA subsequently launched an investigation which led to the interim report in January 2025.

The interim report stated that there had been “extensive use of these credit cards without robust scrutiny or limitation”.

The EA report gave a number of examples of transactions using school credit cards including spending on “well-known high-quality NI restaurants with the bill for two such occasions in excess of £1000 each”.

BBC News NI put a series of detailed questions about the findings of the EA interim report to Assumption Grammar.

In response, the school’s governors said the EA report “was drafted at a point in time and without the benefit of additional information that subsequently became available to the Education Authority”.

“This new information exposed inaccuracies in the interim report, arising from knowledge gaps and a lack of adequate supporting documentation,” it added.

“As a result, the interim report was progressed to take account of the inaccuracies identified which were corrected in the final report.”

The EA investigation examined expenditure on the school credit cards from 2017 to 2023.

It said that “over £4,000 has been spent on wine in the period reviewed”.

A named staff member was also said by the EA interim report to have spent £10,030.64 on restaurants and bars and £2,708.24 on wine on a school credit card over the same period.

In its interim report the EA considered “the spending to be outside the range of the normal parameters of what is purchased in other schools.”

The EA interim report also said that £13,855 in grants had been received by the school from 2022 to 2024 for two Ukrainian students, but the governors could not provide evidence that the money had been spent on those students.

The EA report also stated that credit card spend on Amazon items by the school from September 2021 to September 2023 was £21,000.

The school subsequently wrote to parents and staff in June 2025 to say that the EA had produced a final report which had identified where “internal oversight and governance could be strengthened”.

They said they had put in place actions on the use of school credit cards, financial reporting, and procurement processes to “improve transparency and ensure consistent application of financial procedures”.

When asked by BBC News NI about transactions using school credit cards referenced in the interim report, the board of governors said that they were unable to respond to what they called “invalidated documentation.”

“However, by way of assurance, the use of school credit cards is formally approved by the Board of Governors.”

“All expenditure made using the school’s credit cards has been formally approved by the Board of Governors,” they also said.

“This spending has been reviewed and confirmed that all payments for supplies and services were properly accounted for and supported by either invoices or receipts – though not always both.

“These administrative shortcomings have since been addressed.”

When asked about the money for the Ukrainian pupils, the school said that “this matter has been clarified in the final report, with funds used exclusively for their intended purpose and there has been full utilisation.”

“Following a review of new information received after the interim report, the Education Authority confirmed that the Board of Governors had, in fact, been fully informed of all school expenditure and that a formal process for reporting and approval was in place throughout”.

BBC News NI also put a series of detailed questions to the EA regarding the findings of the interim investigation report and the school’s response.

A spokesperson said the EA, as the funding authority, had concluded “a thorough investigation” after a concern was raised about financial management at the school.

“The investigation examined a range of financial information and considered responses provided by the school,” the EA statement read.

“There was no evidence of any fraudulent activity, however, the report made a number of recommendations where improvements to financial governance could be made, including the use of credit cards, financial reporting processes, procurement practices, and the disposal of school assets.”

The EA said it welcomed the school’s “commitment to implementing all recommended actions in full to strengthen their financial oversight and procedures and address issues raised”.

BBC News NI also asked the EA, in view of the school’s criticisms, if it stood by the work carried out on the interim report.

In response, the EA replied: “Throughout the process, the EA has carried out a thorough investigation and stands by this.”

“A draft interim report was written at a point in time based on information from the school,” they continued.

“As part of the investigation process, the school was provided with the opportunity to provide their response and clarification on the draft interim report.”

“This provided EA with additional information that was then reflected in the final report issued to the Board of Governors (BoG).”

“The final report includes a number of recommendations, as well as the BoG’s response and explanation of issues raised.”

BBC News NI has seen a letter to the school’s governors signed by 59 members of staff in which they call for “transparency” and claim that morale in the school is “at an all-time low.”

“The lack of transparency and responsibility at governance level is causing real distress and disillusionment among dedicated professionals who care deeply about their students, their work and this school,” the letter continued.