GN/EMA/12 - Audit Scotland
GN/EMA/12 - Audit Scotland
GN/EMA/12 - Audit Scotland
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Appendix 3Appendix 3External auditor's certificateI/we have examined the entries in this education maintenance allowances year end statementfor 2011/<strong>12</strong> and the related accounts and records of [insert name of council] in accordancewith Grant note <strong>GN</strong>/GEN/<strong>12</strong> and Grant note <strong>GN</strong>/<strong>EMA</strong>/<strong>12</strong>, and have obtained such evidenceand explanations, and carried out such tests, as I/we have considered necessary.Except for the qualification(s) set out in my/our letter dated…………….., I have concluded thatthe claim/return isfairly stated in accordance with the <strong>EMA</strong> Scottish business model (Version 11)..Signed…………………………………….. (Appointed external auditor)Date……………………………Page 16Grant note <strong>GN</strong>/<strong>EMA</strong>/<strong>12</strong>
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