Academies budget forecast returns: validation tests

This document shows the tests, thresholds and standard questions EFA and Deloitte will use in validating academy trusts’ budget forecasts.

This publication was withdrawn on

This page has been withdrawn as the content applied in the 2014 to 2015 financial year only. The Education Funding Agency will shortly publish the validation tests for the 2015 to 2016 budget forecast.



The Education Funding Agency (EFA) needs to validate the information in academy trusts’ 2014 to 2015 budget forecast returns before consolidating them into its annual accounts.

From August to October 2014, EFA’s delivery partners, Deloitte, will apply a series of validation tests to academy trusts’ budget forecast returns to identify any errors.

The tests published on this page are designed to:

  • check that the data quality is sufficient to enable EFA to process your return
  • identify returns that fall outside the normal range, which may indicate an error in inputting the data

Once Deloitte have completed the validation work, it may be necessary for EFA to contact some academy trusts to ask for more detail on aspects of the budget forecast return.

Contact details


Deloitte helpline: 0207 007 3011

Published 5 August 2014