GN/EMA/12 - Audit Scotland

Appendix 1Appendix 1Auditor action checklistYes/No/N/A Initials/dateW/P ref1 Do the authority’s arrangements for thecompletion of the year end statement appearadequate?2 Have all relevant parts of the year end statementbeen completed, including certification by the director offinance?3 Have you checked all arithmetic on the year endstatement?4 Have you agreed the entries on the year endstatement to the authority’s financial ledger or otherunderlying records?5 Have you agreed the amounts on the year endstatement to the total monthly claims?6 Have you obtained evidence that in respect ofthe young people to whom EMA has been paidage, income and residency criteria for theyoung people have been metback payments of EMA were made only wherepermittedcourse/activities were confirmed as valida learning or activity agreement has beenreceivedattendance criteria were met.7 Is the amount of additional administration costsin line 2 equal to £15 for each accepted pupil?Page 14Grant note GN/EMA/12