Change of https://www.gov.uk/government/publications/submit-your-section-151-officer-assurance-return-and-schools-financial-value-standard-assurance-statement

Change description : 2026-05-05 09:31:00: Updated for the 2025 to 2026 financial year. [Guidance and regulation]

Showing diff : 2025-06-04 11:32:32.252502021 +00:00..2026-05-05 08:32:08.081137137 +00:00

Guidance

Submit your section 151 officer assurance return and schools financial value standard assurance statement

Guidance for local authorities on how to complete the section 151 (S151) officer assurance return and the schools financial value standard assurance (SFVS) statement for the 20242025 to 20252026 financial year.

Applies to England

Documents

Details

What’s new?

Changes from 2024 to 2025 cycle

In pre-16 we’ve reduced funding lines required for report, from fourteen to eleven. The lines no longer required are:

  • early years budget grant
  • early years supplementary grant
  • national professional qualification targeted support funding
  • national tutoring programme
  • recovery premium grant
  • senior mental health lead training grant
  • teachers’ pay additional grant
  • teachers’ pension employer contribution grant (TPECG)

The new lines required added are:

  • breakfast club early adopters grant
  • early years expansion grant
  • early years national insurance contributions and teachers’ pay grant
  • National Insurance contributions (NICs) grant
  • school budget support grant (SBSG)

In post-16 we’ve added funding lines required to report, from eight to eleven. The lines no longer required are:

  • 16 to 19 bursary fund (vulnerable groups)
  • 16 to 19 teachers’ pension scheme employer contribution grant

The new lines required are:

  • 16 to 19 bursary fund (defined vulnerable groups)
  • 16 to 19 bursary fund (discretionary bursaries)
  • 16 to 19 teachers’ pension scheme
  • Care to Learn
  • (NICs) grant

Purpose of the returns

The S151section 151 (S151) officer assurance return is for the sectionS151 151 (S151) officer to provide assurances that funding has been used for the intended purposes, in line with the terms and conditions of the grants and the funding rules, and they are not aware of any errors, exceptions or fraud.

Where grants are for an academic year and,and therefore, span 2 financial years, we are seeking assurance for the 20242025 to 20252026 financial year funding only.

The schools financial value standard (SFVS)(SFVS) assurance statement allows the S151 officer to confirm that they have a system of audit for schools in place that gives them adequate assurance over their standards of financial management and the regularity and propriety of their spending.

S151 officer assurance return: guidance for completing the digital form

Explains how to complete the digital form.

Schools financial value standard assurance: guidance for local authorities for 2024 to 2025

Provides further information about the SFVS assurance statement.

What you must report

Pre-16

You must report against each of the funding lineslines:

  • breakfast includedclub inearly theadopters schedule below (if applicable):

    Pre-16

      grant
    • core schools budget grant (CSBG)
    • early career framework backfill payments for time off timetable for mentor training
    • early years budgetexpansion grant
    • early years supplementaryNational Insurance contributions and teachers’ pay grant
    • funding for time off timetable for early career teachers and mentors
    • national NICs professional qualification targeted support fundinggrant
    • national tutoring programme (AY 2023-24)
    • PE and sport premium grant
    • pupil premium grant
    • recovery premium grantSBSG
    • senior mental health lead training grant
    • teachers’ pay additional grant
    • teachers’ pension employer contribution grant (TPECG) 2024
    • universal infant free school meals grant

    Post-16

    You must report against each of the funding lines:

    • 16-1916 tuitionto 19 bursary fund (defined vulnerable groups)
    • 16 to 19 bursary fund (vulnerable(discretionary groups)bursaries)
    • 16 to 19 teachers’ pension scheme
    • 16 employerto contribution19 granttuition fund
    • adult skills fund (ASF)(ASF)
    • apprenticeships
    • care to learn
    • core funding (16-19)
    • high needs (post-16)
    • post-16 NICs grant
    • post-16 schools budget grant

    SFVS assurance statement

    You must report against each of the funding lines for the:

    • the number of eligible schools in the local authority, broken down by school type
    • the number of eligible schools that have completed the SFVS,SFVS, broken down by school type
    • the number of eligible schools that did not complete the SFVS,SFVS, both with and without exemptions, broken down by school type
    • the number of eligible schools against each exemption reason
    • the name and URNunique reference number of each school that did not complete the SFVS without an exemption
    • the number of related party transactions entered into by schools with a value greater than £40,000

    The deadline for the submission of all forms and the S151 officer statement declaration is 5pm on 305 MayJune 2025.2026.

    If there are any queries about your return, please contact us through the Customer Help Portal.

Updates to this page

Published 2 May 2025
Last updated 45 JuneMay 20252026 + show all updates
  1. We have updated the 'If you do not have a DfE Sign-in account' section in the 'Section 151 (s151) officer return: guidance for completion of the digital form' guide. Users will now be required to add multi-factor authentication to verify their identity when creating their DfE Sign-in account.

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Update history

2026-05-05 09:31
Updated for the 2025 to 2026 financial year.

2025-06-04 12:32
We have updated the ‘If you do not have a DfE Sign-in account’ section in the ‘Section 151 (s151) officer return: guidance for completion of the digital form’ guide. Users will now be required to add multi-factor authentication to verify their identity when creating their DfE Sign-in account.

2025-05-02 09:28
First published.