GN/EMA/12 - Audit Scotland

Risk areasRisk areasGeneral13. The year end statement shows the amount of EMA payments made to young people during2011/12 at line 1, and allowances for administration costs at lines 2 and 3.14. Auditors should confirm thatthe authority’s arrangements for the completion of the year end statement appearadequateall relevant parts of the year end statement been completed, including certification by thedirector of financeall arithmetic on the year end statement is correctthe entries on the year end statement agree with the authority’s financial ledger or otherunderlying records.15. EMA payments require to be in accordance with the EMA Scottish business model (Version11), and should only be made to eligible young people for full attendance at valid courses.Eligible young peopleAge eligibility16. EMA is not available to young people still in compulsory education, i.e. under 16. The periodof eligibility for EMA commences onthe first day of the academic year for the autumn intake (i.e. for those pupils who become16 before 30 September) the first day of the term following the winter leaving date for students who become 16between 1 October and the last day in February.17. A young person is normally entitled to EMA for a maximum period of three years up to their20th birthday. Vulnerable young people, including those on activity agreements, are entitledto four years' EMA support.Income eligibility18. Gross taxable income of the young person's parent/guardian governs the eligibility for anaward of EMA. For young people who qualified for EMA since 2009/10, eligibility is restrictedto those from households of incomes up to £20,351 or, where there is more than one child infull-time education, up to £22,403.19. For any young people who received EMAs prior to 2009/10, the weekly payments are £30 to individuals from households of incomes up to £22,403 £20 for income levels from £22,404 to £27,465Page 8Grant note GN/EMA/12