§ Helen Jones
To ask the Secretary of State for Education and Employment what plans he has to 1197W introduce sample auditing of school finances; and if he will make a statement. 
§ Ms Estelle Morris
Under the Fair Funding arrangements to be introduced from 1999, local education authorities will be responsible for determining their own audit arrangements for school expenditure, and these arrangements (which normally include a cycle of school-based audits) will be authorised by schemes made under section 48 of the School Standards and Framework Act 1998. Individual schools may also be audited as part of the external audit regime for LEAs, which is determined by the Audit Commission.