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Comptroller and Auditor General’s report on the Department for Education financial statements 2012-13

National Audit Office
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Report-on- the-Department- for-Education- financial statements- 2012-13 Department for Education Comptroller and Auditor General’s Report on the Department for Education financial statements 2012-13 The Report of the Comptroller and Auditor General to the House of Commons Introduction 1. The Department for Education (the Department) is responsible for education and children's services. The Department sets policy and provides revenue and capital funding to Local Authorities, academies, free schools, further education colleges, sixth form colleges and other education providers. The Education Funding Agency (EFA) is the Department’s delivery agency for funding and compliance. 2. The purpose of this report is to explain my audit opinion and the reasons for the qualification, the progress made by the Department and, where appropriate, my recommendations for addressing these issues. I have also qualified my opinion on the EFA financial statements on the same bases as the Department as academies were consolidated into the EFA financial statements. Explanation for Qualified Audit Opinion Regularity of expenditure 3. I qualified my regularity opinion on the Departmental group accounts for 2011-12. This qualification was made on the basis that the Department’s control framework was not sufficiently well designed to identify whether academies had complied with all aspects of HM Treasury’s Managing Public Money. 4. Following my report on the Departmental group accounts for 2011-12, the EFA revised the framework to gain assurance that academies are applying the grant for the purposes intended. The most significant change was to require academies to obtain a regularity opinion from their auditors, addressed jointly to the academy and the EFA, thereby providing them with direct assurance over the regularity of transactions. 5. The Departmental group

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