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.
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.
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.