PAL’s Compliance team of former DfE auditors has reviewed the DfE audit working papers for 2024 to 2025.

We recognise that it’s not enough to merely identify the changes from last year’s audit working papers. Our team have considered the changes and from our colleagues’ first-hand experience of conducting audits for the funding body, we have determined how each new and updated test will be applied by the auditor and the level of evidence they will be seeking to establish whether it has been met. Using our review document, providers can determine evidence they must retain, and procedures to devise and apply to ensure compliance and achieve satisfactory results at audit. Moreover, understanding the expectations of the audit working papers enables providers to confidently agree or disagree with audit findings, and act accordingly.

In summary, the apprenticeship audit working paper changes are for clarity and to provide further emphasis on certain criteria. The adult skills working paper has undergone several changes; some for clarification and other to reflect new expectations in the funding rules for 2024 to 2025.

To generate the full suite of audit working papers for your data, use the DfE PDSAT software at pdsat.co.uk

For ease of reference to the changes and their context, we have an extract in Excel from the full suite of working papers. This extract is comprised of the auditor test pages for each funding stream and tabs for the references to the relevant sections of the funding rules per funding stream.

PAL DFE audit sampler working papers

Here is PAL’s document outlining the changes with a tab for each funding stream.

Changes to new 2024-25 audit working papers

To discuss how the PAL Compliance team can support your organisation achieve compliance and be ready for DfE audit, with our mock DfE audit service, email us at info@professionalassessment.co.uk