Audit and Assurance

DfE have published the updated audit and assurance guidance for 2025-2026

If you are an Academy or other non LA  post 16 provider assurance should come in two forms.

1 Internal audit assurance as an integral part of your accounting and assurance system Personally I think few if any do this

2 Your institution has been selected by DfE for an audit and assurance visit, this is generally a whole institution visit and not just post16.

The external audit is not pleasant and you need good knowledge of both the audit process and the data collection and reporting relative to post 16 funding. You may be required to robustly challenge  the approach taken by the external auditor as they OFTEN do not correctly apply the rules related to funding

As an LA sixth forms your LA has to annually sign off to DfE a use of funds statement where the CFO of the LA confirms funds are being used in accordance with the funding rules and data is recorded in accordance with the funding rules.

Question as an LA school how many times have the LA sent in a team to look at your post 16 funding data in a granular audit.

The answer is probably non

We are currently working with a sixth form converting to an academy that has had historical issues with funding, their LA have carried out no meaningful data checks which has meant errors have not been noticed let alone rectified.

DfE have passed responsibility for this from the school to the LA

The upshot is everyone has lost out

The school has not and will not receive the full funding The DfE/ESFA have had to pay additional funding and withdraw some clawbacks The LA are compensating the school for part of the value of the errors

Getting the census right is critical

Getting a regular audit ( once every 3-5 years) is important as it gives assurance that your data is correct and prepares you for any DfE audit.

Thoughts for the Summer holiday

“Do I need to begin a post 16 audit cycle?”