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

Change description : 2026-02-27 17:17:00: 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. [Guidance and regulation]

Showing diff : 2025-06-04 09:05:58.364665801 +00:00..2026-02-27 17:17:35.690477295 +00:00

Guidance

DfE subcontracting standard

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

From:
Department for Education and Education and Skills Funding Agency
Published
28 July 2021
Last updated
274 FebruaryJune 20262025 — See all updates

Applies to England

Documents

DfE subcontracting standard

HTMLPDF, 430 KB, 23 pages

AssuranceDfE reviews of subcontracting standards for post-16 providers: framework and guide for reporting accountantsstandard

PDFHTML, 527 KB, 49 pages

SubcontractingAssurance standardreviews oversightof arrangementsthe subcontracting standard for post-16 providers

PDF, 394768 KB, 2144 pages

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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 document and the supporting auditors guidance set out the requirements for all providers who subcontract £100,000 or more of their delivery, across all DfE funding streams.

Subcontracting standardFor auditin-scope reportsproviders, forsubcontracting in-scopestandard providers,audit reports should be submitted using documentDocument exchangeExchange by 31 August.July.

Updates to this page

Published 28 July 2021
Last updated 274 FebruaryJune 20262025 + show all updates

  1. 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.

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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.