How to interrogate a finance report

Read our step-by-step guide to monitoring the finance report so you're clear on what the numbers mean, what to look out for and what questions to ask in your finance committee meeting.

Last reviewed on 13 May 2026
School types: Maintained, Special, AcademySchool phases: Primary, SecondaryRef: 4186
Contents
  1. What's a finance report and what should it include?
  2. What to look for
  3. Example finance report: budget overview
  4. How to interrogate
  5. Approving budget amendments (virements)
  6. Approving invoices and orders
  7. Forward projection

What's a finance report and what should it include?

As a governor, it's your job to keep a close eye on finances, including monitoring the school budget during the year.

You'll likely receive a finance report from your SBM before finance committee meetings.

There are no statutory requirements

However, the report should:

  • Be clear, concise and up to date 
  • Have an overview of the budget to date – i.e. the 'headline figures' of all the money the school has received and spent at the time of the report 
  • Summarise the key changes since the last meeting
  • Come with commentary to explain things such as why there have been changes since the last meeting, the consequences, and the suggested action to take

The budget, on the other hand, shows all of the school's finances to date in detail, with no explanations.

What the budget was at the start of your school's financial year (April for maintained schools,