16 to 19 bursary fund audit guidance and working papers 2012 to 2013

Updated audit guidance for local authorities on gaining assurance over 16 to 19 bursary funding.

This publication was withdrawn on



This revised guidance specifically refers to gaining assurance over the funding paid to local authorities in respect of the 16 to 19 bursary fund during 2012 to 2013. It is addressed to all local authorities in receipt of Education Funding Agency (EFA) funding and will be of interest to local authority chief financial officers, directors of children’s services, heads of children’s services finance and heads of internal audit.

The purpose of the proposed audit approach set out in this guidance is to gain assurance that the provider has an appropriate system of controls in place to effectively administer 16 to 19 bursary fund payments to learners, thereby ensuring that these payments are made in accordance with requirements.

The only significant change made to the guidance is a request for local authority auditors to contact the EFA’s learner support team regarding any funding errors identified. Further details are provided in section 2, paragraph 9, of the document.


  • introduction
  • audit guidance
  • controls questionnaire
  • substantive tests
  • error schedule: actual funding errors identified
  • feedback and recommendations
Published 27 September 2012