Change description : 2026-01-30 16:36:00: Updated the ‘Internal control questions’ spreadsheet – added a missing value to cell F2 on the 16-19 tab. [Guidance and regulation]
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
Updated 'Post-16 funding assurance review guidance'. The document lists the updates in 'What has changed'.
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 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'.
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.