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.
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.