Protecting the public purse

Certifying claims and returns

Audit Commission auditors certify claims and returns to provide assurance to grant-paying bodies that claims for grants and subsidies comply with terms and conditions, or that information in financial returns is reliable.

Certification work annual report

The Commission produces an annual report on certification work. This report summarises the work done by appointed auditors on claims and returns in local government.

Local government claims and returns: The Audit Commission’s report on certification work 2011/12


 

Statement of responsibilities: claims and returns

This statement summarises the Commission’s framework for making certification arrangements and highlights the different responsibilities of grant-paying bodies, authorities, the Audit Commission and appointed auditors in relation to claims and returns.

Statement of responsibilities of grant-paying bodies, authorities, the Audit Commission and appointed auditors in relation to claims and returns


 

General certification instructions CI A01

This instruction provides general guidance to Commission appointed auditors on the certification of claims and returns and explains the approach and procedures to be adopted.

General certification instructions 


Claims and returns – Good practice for grant-paying bodies

The Commission has prepared this guidance setting out what it considers to be good practice for grant-paying bodies managing schemes.

It provides a framework against which the Commission will judge whether it is appropriate for the Commission to make certification arrangements for a scheme.

Claims and returns – Good practice for grant-paying bodies


Claims and returns – Good practice for authorities

The Commission has prepared this guidance setting out what it considers to be good practice for authorities managing schemes that require certification of claims and returns by a Commission appointed auditor.

Claims and returns – Good practice for authorities