GN/EMA/12 - Audit Scotland

More documents

Recommendations

Info

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
Appendix 2Appendix 2Rules for completing claimThe following represent key sources of guidance in respect of the year end statement and canbe accessed by following the hyperlinks or downloaded from Audit Scotland's Technicalreference library.2011/12 grant offer letter issued 30 March 2011 and annexes, which set out the grantclaim requirementsScottish business model (version 11) which sets out the eligibility criteria for makingpayments of EMA EMA guidance (version 10)The Education Maintenance Allowances (Scotland) Regulations 2007 which prescribecertain residency criteria for EMA recipients.Grant note GN/EMA/12 Page 15
Page 1 and 2: Grant noteGN/EMA/12Auditor certific
Page 3: ContentsForeword ..................
Page 6 and 7: IntroductionIntroductionAuditor cer
Page 8 and 9: Risk areasRisk areasGeneral13. The
Page 10 and 11: Risk areasPart 1 should include con
Page 12 and 13: Auditor certificationAuditor certif
Page 16: Appendix 3Appendix 3External audito

GN/EMA/12 - Audit Scotland

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?