Audit of Funding

Certification of the use of funds: funding of adult and community learning in local authorities for 2005/06

‘This guidance is for local authorities (LAs) preparing use of funds statements for LSC adult and community learning (ACL) funds for 2005/06.

Only LAs receiving LSC ACL funds for 2005/06 need to prepare a statement, as different arrangements apply to other organisations.

This document requires LAs to make statements to the LSC that LSC funds for ACL were spent on the purposes for which the funds were provided.

It also requires LAs to validate their statement to the LSC through securing independent auditor certification of the spending statement.’