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DfE Post-16 Funding Assurance Process for Education Providers

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Summary

The Department for Education (DfE) and Education and Skills Funding Agency (ESFA) published guidance on post-16 funding assurance processes for further education and apprenticeship providers in England. The guidance outlines what providers can expect if selected for audit, provides step-by-step evidence collection processes, and details internal controls providers should maintain. ESFA closed on 31 March 2025, with all activity transferred to DfE, though providers must continue following this guidance.

What changed

The guidance establishes DfE's post-16 funding assurance framework applicable to further education providers and new apprenticeship providers in England. It provides structured processes including funding assurance review procedures, evidence requirements for apprenticeships funding, and internal control questionnaires.

Education providers subject to DfE funding should familiarise themselves with these assurance processes and ensure their internal controls align with the requirements outlined. Providers selected for audit will be assessed against these standards, and maintaining appropriate documentation and controls is essential for demonstrating compliance with funding conditions.

What to do next

  1. Follow the published guidance when preparing for funding audits
  2. Implement internal controls and processes outlined in the guidance to avoid non-compliance
  3. Monitor for updates to the assurance framework

Archived snapshot

Apr 16, 2026

GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.

Guidance

DfE assurance work on post-16 funding

Guidance on DfE's post-16 funding assurance process for further education and new apprenticeship providers.

From: Department for Education and Education and Skills Funding Agency Published 11 June 2019 Last updated 30 January 2026
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Applies to England


Documents

Post-16 funding assurance review guidance

PDF, 452 KB, 22 pages


Funding assurance review: step by step process (accessible)

HTML


Funding assurance review: procedure process flow diagram

PDF, 108 KB, 5 pages


Evidence requirements for apprenticeships funding: step by step process 2024 to 2025 (accessible)

HTML


Evidence requirements for apprenticeships funding: process flows

PDF, 291 KB, 11 pages


Apprenticeship: New training provider or employer control questions

MS Excel Spreadsheet, 46.1 KB


Internal control questions

MS Excel Spreadsheet, 43.6 KB


Common findings from assurance work on post-16 education providers: 2023 to 2024 assurance year

HTML


Common findings from funding assurance work on post-16 education providers: 2022 to 2023

HTML


Details

The Education and Skills Funding Agency (ESFA) closed on 31 March 2025. All activity has moved to the Department for Education (DfE). You should continue to follow this guidance.

This guidance is for DfE-funded:

  • further education providers
  • new apprenticeship providers
    It includes:

  • information on what to expect if you are chosen for an audit

  • step by step processes to help you collect evidence

  • controls and processes you should have in place to avoid non-compliance
    The following process flow diagrams may not be suitable for users of assistive technology:

  • Funding assurance review

  • Evidence requirements for apprenticeships funding
    Users should instead refer to the accompanying HTML versions which are accessible:

  • Funding assurance review: step by step process

  • Evidence requirements for apprenticeships funding: step by step process 2024 to 2025
    Use ILR data: provider data self-assessment toolkit (PDSAT) for information on PDSAT and reports to help FE providers make accurate ILR data returns.

Published 11 June 2019 Last updated 30 January 2026 show all updates
1.
30 January 2026

Updated the 'Internal control questions' spreadsheet – added a missing value to cell F2 on the 16-19 tab.
2.
19 June 2025

Updated 'Post-16 funding assurance review guidance'. The document lists the updates in 'What has changed'.
3.
5 June 2025

Added 'Common findings from assurance work on post-16 education providers: 2023 to 2024 assurance year', 'Apprenticeship: new training provider or employer control questions', 'Evidence requirements for apprenticeships funding: step by step process 2024 to 2025' and 'Internal control questions'. Updated 'Post-16 funding assurance review guidance' and 'Funding assurance review: step by step process' to remove reference to ESFA and improve accessibility.
4.
4 September 2024

Added 'ESFA Post-16 funding assurance review guidance', 'Funding assurance review: step by step process', 'Evidence requirements for apprenticeships funding: step by step process 2023 to 2024' and 'Apprenticeship: New training provider or employer control questions'.
5.
25 October 2023

We've published information on ESFA's funding assurance work in 2022-23 relating to the funding assurance reviews of providers’ 2021/22 post-16 funding claims.
6.
11 June 2019

First published.
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Named provisions

Post-16 funding assurance review guidance Funding assurance review: step by step process Evidence requirements for apprenticeships funding Internal control questions Common findings from assurance work

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Last updated

Classification

Agency
ESFA
Published
June 11th, 2019
Instrument
Guidance
Legal weight
Non-binding
Stage
Final
Change scope
Minor

Who this affects

Applies to
Educational institutions
Industry sector
9211 Government & Public Administration
Activity scope
Funding assurance Audit compliance Evidence collection
Geographic scope
England GB-ENG

Taxonomy

Primary area
Education
Operational domain
Compliance
Topics
Financial Services Government Contracting

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