The Statement of Responsibilities of Grant-paying Bodies, Authorities, the Audit Commission and Appointed Auditors in Relation to Grant Claims and Returnsis designed to highlight the responsibilities of the organisations involved in the process and explain where these different responsibilities begin and end.
Grant-paying bodies may require certification by an independent auditor of authorities' claims for a grant or subsidy, and of other returns of financial information. Certification provides appropriate assurance as to the basis of an authority's entitlement to grant or subsidy or, in the case of a return, as to the information provided.
The statement has been developed following consultation with grant-paying bodies, stakeholders and auditors.
Martin Evans, Audit Commission director of audit policy and appointments said:
'The statement provides clarity about the good practice arrangements that should apply to grant claim and return processes. By being clear about the respective responsibilities, all those involved in the grant claims process can help to improve the existing arrangements and thus reduce the burden of regulation