GN/EMA/12 - Audit Scotland

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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
Risk areas £10 for income levels from £27,466 to £33,156.20. The income assessment is normally based on Tax credit award notices (TCAN) supplied byHer Majesty's Revenue and Customs. Applicants who cannot provide a TCAN are required toprovide alternative income evidence, e.g. P60 or self assessment tax calculation form.21. Where income falls, an in-year re-assessment may take place. However, there is no reassessmentif income rises during the year.Residency eligibility22. In order to be eligible for an EMA, a young person must meet the residency criteria set out inThe Education Maintenance Allowances (Scotland) Regulations 2007. Young people who areUK citizens are required to be settled in the UK (within the meaning of the Immigration Act1971), and ordinarily resident on a qualifying date and the three years immediately prior. Thequalifying date depends on when the application for EMA is madeFor the autumn intake, the qualifying date is the first day of the first term of the academicyear.For the winter intake, the qualifying date is the first day of the first term in the newcalendar year.Notice of entitlement23. The application and assessment process by authorities results in either rejection or a Notice ofentitlement (award letter) which tells the applicant they are eligible for EMA as long as theytake a valid course or form of learning at an appropriate learning centre.Back payments24. Applications received after the start of a course may be eligible for a back-payment. For theautumn intake, applications received by 30 September are eligible for back-payment to thestart of the term. Applications from 1 October are eligible for back-payment from the Mondayof the week in which the application was received. For the winter intake, applications receivedby the last day in February may be eligible for back payment to the start of term.25. For applicants on activity agreements, backdating may be to the start of their engagement inthe relevant activity.Validity of courses/activity26. Further validation of an individual’s right to receive EMA will take place when a pupil starts acourse or other recognised form of learning or activity. The school or other learning centre isrequired to confirm that the young person is on a valid full time course. Full time is defined asat least 21 hours guided learning hours each week.27. The school or other learning centre is required to agree a learning agreement with the pupil.The learning agreement has two componentsGrant note GN/EMA/12 Page 9
Page 1 and 2: Grant noteGN/EMA/12Auditor certific
Page 3: ContentsForeword ..................
Page 6 and 7: IntroductionIntroductionAuditor cer
Page 10 and 11: Risk areasPart 1 should include con
Page 12 and 13: Auditor certificationAuditor certif
Page 14 and 15: Appendix 1Appendix 1Auditor action
Page 16: Appendix 3Appendix 3External audito

GN/EMA/12 - Audit Scotland

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