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Guide to completing local authorities' stage 1 grant returns
Updated
Introduction
The Education Funding Agency (EFA) and Skills Funding Agency (SFA) funded local authorities for the financial year 1 April 2015 to 31 March 2016 to deliver learning to young people over the age of 16 in England. This guide covers the requirement for local authority chief financial officers to submit returns on the funds received from EFA and SFA.. This requirement is set out in part 1 of the Joint Audit Code of Practice (JACOP) between local authorities, EFA and SFA.
The grant return is in 2 stages, with the stage 1 return due on 30 April 2016 and stage 2 by 31 October 2016. It is EFA’s responsibility to collect these returns in respect of SFA funds as well SFAs funds.
This guide will enable local authority chief financial officers to complete and submit their 2015 to 2016 grant returns for stage 1. There are 2 returns required at stage 1, one for EFA funds and another for SFA funds. These are annexed to this guide. Chief financial officers should complete and submit both returns. A nil return is required where no funding has been received from either EFA or SFA during the period 1 April 2015 to 31 March 2016. These returns only require a general statement of assurance from the local authority chief financial officer for the period 1 April 2015 to 31 March 2016. EFA and SFA will use the assurances provided to prepare financial statements for the 2015 to 2016 financial year.
The local authority chief financial officer should certify both the stage 1 grant return statements for EFA and SFA funds (or nil return) for funding received during the period 1 April 2015 to 31 March 2016, and submit separate signed PDF copies to EFA by 30 April 2016.
Local authorities will need to complete a separate, more detailed stage 2 grant return by 31 October 2016. We will publish a guide to the stage 2 grant return later in the year.
How to submit your returns
By 30 April 2016 you should return separate signed PDF copies of the stage 1 grant return statements to EFA at externalassurance.EFA@education.gsi.gov.uk. You will need to complete both annexes. Annex 1 relates to EFA funds, and annex 2 relates to SFA funds:
- Within the Exceptions section of annex 1, please confirm whether there have been any exceptions by selecting Yes or No. If Yes, please provide details of the exceptions. This should detail the funding streams and values of funding affected plus any other relevant information.
- Within the Exceptions section of annex 2, delete the paragraph that does not apply.
Background
The funds within the scope of this return are EFA/SFA payments for 16 to 18 provision in local authority-controlled providers and maintained schools with sixth forms, together with any funding provided for 14 to 19 partnerships. Local authorities are the assurance lead for these organisations and are therefore responsible for the assurance of these funds.
Under JACOP, local authorities are also responsible for the assurance of other funds paid to local authority- controlled providers and schools with sixth forms, including any funding received from the Higher Education Funding Council for England (HEFCE) and SFA. Funding received from the European Social Fund via SFA is outside the scope of these provisions.
SFA requires only a general statement of assurance for the period covered by this grant return statement. Local authority chief financial officers can view their authority’s funding allocations from SFA.
Additional information
If the local authority chief financial officer is, for any reason, unable to make the required certifications or meet the deadline, they should notify EFA as soon as possible and provide details of the reason, using the address at the end of this guide.