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Appendix 4 funding compliance audits explained - early years' provider agreement

The local authority is required by the Department for Education (DfE) to undertake funding compliance audits to ensure that providers meet the requirements for the delivery of early years entitlement funding.


There are 2 audits carried out by the local authority:

  • funding claim audit - this audit enables us to support providers with the accuracy of their funding submissions on the provider portal
  • compliance audit - this audit will include checks being undertaken with further documentation, for example, a setting's register/ arrival departure records, invoices, fee structure / admissions policy / information for parents

Funding compliance audits help providers to ensure that:

  • funding is being claimed in accordance with the provider agreement whilst also adhering to the Early Education and Childcare Statutory Guidance for Local Authorities
  • there are fully funded places offered by providers
  • the fee/charging policy is clear for parents
  • parents' invoices are clear, transparent, and itemised
  • funded children attend for their claimed hours/session
  • the admissions policy is clear for parents
  • childminders have a separate bank account for their childminding business

What happens during a funding claim audit and a compliance audit?

Most of the funding claim audits and compliance audits are undertaken remotely, however visits may also be undertaken in the setting.

Providers will be contacted by a member of the early years finance team who will explain the process, and request that the provider email copies of documentation required to undertake the audit.

Documents usually requested for a funding claim audit include:

  • copies of FE1 forms for children accessing fee paying hours in addition to the funded hours
  • copy of a DLA letter for children in receipt of this

Documents usually requested for a compliance audit include:

  • compliance audit form - issued by the local authority; completed and signed by the provider
  • copies of FE1 forms for children accessing fee paying hours in addition to the funded hours
  • copies of invoices for the same children
  • a copy of the setting's fee structure / admissions policy / information for parents
  • copies of register/ arrival departure records for the same children, along with copies of any absences logs for the same children
  • copy of a DLA letter for children in receipt of this

Providers may be asked to submit additional documents or further information as required.

Will I be notified of the outcome of the funding claim audit or compliance audit?

Following completion of the funding claim audit or compliance audit, providers will receive a report or a letter.

Where actions have been identified, these will be explained in the report and should be implemented to meet the requirements of the signed provider agreement.