The salary of a former school boss was at the centre of a government probe after it emerged he was being paid an eye-watering £240,000 - including £100,000 for a part-time role.
Between August 2019 and August 2020 Patrick Ferguson was chief executive of St Francis of Assisi in Tuebrook and St Nicholas in Garston, which are run by Liverpool Joint Catholic and Church of England Academy Trust, also known as All Saints Multi Academy Trust.
But he also remained principal of Hope Academy in Newton-le-Willows on a "full time basis".
Newly published accounts revealed Mr Ferguson was being paid an annual salary of £140,000 at Hope while simultaneously receiving £100,000 for "not less than 3.3 days per week" at All Saints.
Independent auditors also raised concerns about payments from All Saints to Hope Academy for unnamed "services", including payments of £9,000 directly to Mr Ferguson.
Teaching stalwart Mr Ferguson, who has been lauded throughout his career for turning around failing schools, resigned as Principal of Hope Academy on December 31 after quitting as All Saints CEO in August.
At the beginning of December, the Education and Skills Funding Agency (ESFA) issued a so-called Financial Notice to Improve (FNtI) to All Saints MAT.
An ESFA letter announcing the FNtI said a fact finding review had identified "an extensive number of breaches of the Academies Financial Handbook" which governs spending and budgeting rules.
When the ECHO asked for a copy of the review, the ESFA said it was for internal use only, and declined to release its findings.
But new details emerged in the accounts published for both All Saints and Hope academy trusts last week.
An accountant from RSM UK Audit LLP, auditing All Saints' books, stated: "Payments were made to the accounting officer [Patrick Ferguson] for the period September 1, 2019, to August 31, 2020, of £100,000 for not less than 3.3 days per week in respect of their undertaking that role on a part-time basis.
"The individual was also appointed as accounting officer on a full-time basis at another Academy trust.
"The FNtI received by the trust on December 3, 2020, identifies that the trust failed to apply a robust evidenced-based approach in its decisions about levels of executive pay and reflect the individual's roles and responsibilities."
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The same firm audited Hope Academy's accounts and highlighted issues with "contentious" payments from All Saints.
It said: "Payments in the year were made to the previous accounting officer [Patrick Ferguson] and other members of staff of £9,020 (cumulatively of £60,082) in respect of the provision of services to another Academy trust.
"This arrangement was determined to be novel and contentious by the ESFA and prior approval was not sought.
"There is limited evidence of oversight of the full board and therefore of their full approval in the areas identified.
"These arrangements are subject to a review by the ESFA which is not yet closed which may identify other matters upon its conclusion."
According to the terms of the FNtI, All Saints was ordered to hire an experienced chief financial officer (CFO) and to keep a close eye on executive pay.
ESFA demands also included an internal review of spending and a new five year financial plan.
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The FNtI said: "The Trust is required to implement a significant degree of separation between those who are members and those who are trustees.
"The Trust is required to implement a process for setting and reviewing salaries and apply a robust performance management system for Trust leadership.
All Saints did not respond to a further request for comment from the ECHO, but when previously asked about the FNtI a spokeswoman said: "The Trust was naturally disappointed to have received a Financial Notice to Improve from the ESFA but the Board has fully accepted its recommendations and has acted swiftly.
"In January 2021, new, experienced leadership were put in place who are working closely with the ESFA to address all of the points raised in the FNTI."
A spokeswoman for the Department for Education said: "The FNtI will be in place until there is evidence that the Trust has taken effective action to address our concerns and we continue to work with the trust to ensure financial and governance improvements are made."
