GN/EMA/12 - Audit Scotland

IntroductionIntroductionAuditor certification requirement1. The Code of audit practice requires appointed external auditors to examine and report onapproved grant claims and other financial returns submitted to grant-paying bodies by localauthorities. One of the approved claims is in respect of the education maintenance allowance(EMA) programme.2. This grant note has been published by the TSU to provide guidance on auditor certification ofthe 2011/12 EMA claims. The approach set out in this grant note has been agreed with theScottish Government. Auditors should also refer to the general guidance on the certificationof claims provided by Grant note GN/GEN/12 General guidance on the certification ofapproved local authority grant claims and returns.3. Action that auditors are recommended to consider taking in respect of certifying 2011/12 EMAclaims is included throughout this grant note and summarised in Appendix 1. Although thisnote provides a concise summary of the EMA programme, it may still necessary for auditors torefer to the source material listed at Appendix 2 on which this note is based.Nature of programme4. The EMA programme offers means-tested financial support of up to £1,560 each year toencourage eligible young people from low income households to remain in post-compulsoryeducation. The education may be provided in schools, at home, or in the community. From2011/12, this includes young people with an activity agreement who agree to take part in aprogramme of learning and activity which helps them to become ready for formal learning oremployment.5. Eligibility for EMA payments depends on the young person's age, parental/guardian’s income,residency and the validity of the course.6. Local authorities manage the delivery of the EMA programme in respect of schools, homeeducation, and all other learning other than colleges.Funding arrangements7. EMA payments comprise a weekly allowance of £30 and are made by local authorities toeligible young people.8. The Scottish Government reimburses the costs incurred by authorities through payments ofgrant. On a monthly basis, authorities send a claim to the Scottish Government on a standardform, along with certain management information on a spreadsheet, in both paper andelectronic formats.9. An allowance for the costs of administering the programme is also paid by the ScottishGovernment.Page 6Grant note GN/EMA/12