Change of https://www.gov.uk/government/publications/esfa-subcontracting-standard

Change description : 2025-06-04 09:58:00: Added the date of 31 July 2025 for subcontracting standard audit reports to be submitted using Document Exchange. [Guidance and regulation]

Showing diff : 2022-08-17 10:16:15.027113993 +00:00..2025-06-04 09:05:58.364665801 +00:00

Guidance

ESFADfE subcontracting standard

Subcontracting assurance arrangements for all ESFA Department for Education (DfE) funded post-16 providers.

From:
Department for Education and Education and Skills Funding Agency
Published
28 July 2021
Last updated
174 AugustJune 20222025 — See all updates

Applies to England

Documents

ESFA

DfE subcontracting standard

PDF, 430 KB, 23 pages

ESFA

DfE subcontracting standard

HTML

Assurance reviews of the subcontracting standard for post-16 providers

PDF, 768 KB, 44 pages

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Details

AsThe partEducation ofand theSkills subcontractingFunding reforms,Agency ESFA(ESFA) haveclosed developedon an31 externallyMarch assured2025. subcontractingAll standardactivity andhas supportingmoved auditorsto guidance replacing the existingDepartment subcontractingfor auditEducation process(DfE). fromYou 2022should continue to 2023.follow this guidance.

This document and the supporting auditors guidance set out the requirements for all providers who subcontract £100,000 or more of their delivery, across all ESFADfE funding streams. For in-scope providers, subcontracting standard audit reports should be submitted using Document Exchange by 31 July.

Updates to this page

Published 28 July 2021
Last updated 174 AugustJune 2022 + show2025 href="#full-history">+ show all updates

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Update history

2026-02-27 17:17
Added ‘Subcontracting standard oversight arrangements for post-16 providers’ and updated ‘Assurance reviews of subcontracting standards for post-16 providers: framework and guide for reporting accountants’. Removed the ‘DfE subcontracting’ PDF as this is a duplication of the information on the ‘DfE subcontracting’ HTML document.

2025-06-04 09:58
Added the date of 31 July 2025 for subcontracting standard audit reports to be submitted using Document Exchange.

2022-08-17 11:16
Added assurance reviews of the subcontracting standard for post-16 providers document.