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<p>The department requires a high level of accountability and transparency of academy
trusts. Academy trust accountability is founded on a clear framework communicated
and regulated by the Education and Skills Funding Agency (ESFA), through trusts’ funding
agreement and the Academies Financial Handbook.</p><p> </p><p>The Academies Financial
Handbook requires that all academy trusts have appropriate whistleblowing procedures
in place. Academy trusts must also ensure that all concerns raised with them by whistleblowers
are responded to properly and fairly. Whistleblowers can also report allegations of
fraud or financial irregularity to the ESFA. The ESFA has published guidance about
how to report such allegations, the actions the ESFA will take when it receives an
allegation and the rights of whistleblowers.</p><p> </p><p>The guidance is available
here: <a href="https://www.gov.uk/government/publications/how-esfa-handles-allegations-of-suspected-fraud-or-financial-irregularity/how-esfa-handles-allegations-of-suspected-fraud-or-financial-irregularity"
target="_blank">https://www.gov.uk/government/publications/how-esfa-handles-allegations-of-suspected-fraud-or-financial-irregularity/how-esfa-handles-allegations-of-suspected-fraud-or-financial-irregularity</a>.</p>
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