Certified Returns - Summary Municipal Primary, May 19, 2015 ...
Certification of claims and returns - annual report · I may amend claims and returns where I agree...
12
Certification of claims and returns - annual report Brighton and Hove City Council Audit 2010/11 81
Transcript of Certification of claims and returns - annual report · I may amend claims and returns where I agree...
Cert
ific
ati
on
of
cla
ims a
nd
retu
rns -
an
nu
al re
po
rt
Bri
gh
ton
an
d H
ove C
ity C
ou
ncil
Au
dit
2010/1
1
81
Co
nte
nts
Intr
od
uc
tio
n..
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3
Su
mm
ary
of
my 2
01
0/1
1 c
ert
ific
ati
on
wo
rk..
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.4
Re
su
lts
of
20
10
/11
ce
rtif
ica
tio
n w
ork
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.5
Su
mm
ary
of
rec
om
me
nd
ati
on
s..
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..8
Su
mm
ary
of
ce
rtif
ica
tio
n f
ee
s..
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9
82
Intr
od
uc
tio
nL
ocal au
tho
riti
es c
laim
larg
e s
um
s o
f p
ub
lic m
on
ey in
gra
nts
an
d s
ub
sid
ies f
rom
go
vern
men
t
dep
art
men
ts a
nd
oth
er
gra
nt-
payin
g b
od
ies a
nd
mu
st
co
mp
lete
retu
rns p
rovid
ing
fin
an
cia
l
info
rmati
on
to
go
vern
men
t d
ep
art
men
ts. M
y c
ert
ific
ati
on
wo
rk p
rovid
es a
ssu
ran
ce t
o
go
vern
men
t d
ep
art
men
ts a
nd
gra
nt-
payin
g b
od
ies t
hat
cla
ims f
or
gra
nts
an
d s
ub
sid
ies a
re m
ad
e
pro
perl
y o
r th
at
info
rmati
on
in
fin
an
cia
l re
turn
s is r
eliab
le. T
his
rep
ort
su
mm
ari
ses t
he o
utc
om
es
of
my c
ert
ific
ati
on
wo
rk o
n y
ou
r 2010/1
1 c
laim
s a
nd
retu
rns.
Un
de
r se
ctio
n 2
8 o
f th
e A
ud
it C
om
mis
sio
n A
ct 19
98
, th
e C
om
mis
sio
n m
ay,
at
the
re
qu
est
of
au
tho
ritie
s,
arr
an
ge
to
ce
rtify c
laim
s a
nd
re
turn
s b
eca
use
sch
em
e t
erm
s a
nd
co
nd
itio
ns inclu
de
a c
ert
ific
atio
n r
eq
uir
em
en
t. W
he
re s
uch
arr
ang
em
en
ts a
re m
ad
e,
the
Co
mm
issio
n issu
es c
ert
ific
atio
n instr
uctio
ns
to a
ud
ito
rs s
ett
ing
ou
t th
e w
ork
au
dito
rs m
ust
com
ple
te b
efo
re t
he
y g
ive
th
eir
ce
rtific
ate
. T
he
wo
rk v
ari
es a
ccord
ing
to
th
e v
alu
e o
f th
e c
laim
or
retu
rn
an
d t
he
re
qu
ire
me
nts
of
the
gra
nt-
pa
yin
g b
od
y.
Bro
ad
ly f
or
cla
ims a
nd
re
turn
s:
for
cla
ims b
elo
w £
12
5,0
00
I c
arr
y o
ut
no
wo
rk;
for
cla
ims b
etw
ee
n £
12
5,0
00
an
d £
50
0,0
00
I u
nd
ert
ake
lim
ite
d t
ests
to
ag
ree
fo
rm e
ntr
ies t
o u
nde
rlyin
g r
eco
rds;
an
d
for
cla
ims a
nd
re
turn
s o
ve
r £
50
0,0
00
, I
pla
n a
nd p
erf
orm
my w
ork
un
de
r th
e c
ert
ific
atio
n in
str
uctio
n.
I a
sse
ss t
he
co
ntr
ol e
nvir
on
me
nt
for
pre
pa
ring
the
cla
im o
r re
turn
an
d d
ecid
e w
he
the
r to
pla
ce
re
lian
ce
on
it. D
ep
en
din
g o
n t
he
ou
tco
me
, I
test
to a
gre
e e
ntr
ies t
o u
nd
erl
yin
g r
eco
rds a
nd
elig
ibili
ty.
I m
ay a
me
nd
cla
ims a
nd
re
turn
s w
he
re I
ag
ree
with
yo
ur
off
ice
rs t
ha
t th
is is n
ece
ssary
. M
y c
ert
ific
ate
ma
y r
efe
r to
a q
ua
lific
atio
n lett
er
wh
ere
th
ere
is
dis
ag
ree
me
nt
or
un
ce
rta
inty
, o
r yo
u h
ave
no
t co
mp
lied
with
sch
em
e t
erm
s a
nd
co
nd
itio
ns.
Au
dit
Co
mm
iss
ion
C
ert
ific
atio
n o
f cla
ims a
nd
re
turn
s –
an
nu
al re
port
3
83
Su
mm
ary
of
my 2
010/1
1
ce
rtif
ica
tio
n w
ork
O
vera
ll y
ou
have a
deq
uate
arr
an
gem
en
ts t
o p
rep
are
cla
ims a
nd
retu
rns.
Ice
rtifie
d e
igh
t cla
ims a
nd
re
turn
s in 2
01
0/1
1 u
nd
er
the
Co
mm
issio
n’s
cert
ific
atio
n a
rra
ng
em
en
ts.
My t
ea
m c
arr
ied
ou
t a
lim
ite
d r
evie
w o
f o
ne
cla
im a
nd
a f
ull
revie
w o
f se
ve
n c
laim
s.
Alth
ou
gh
ad
eq
ua
te o
ve
rall,
th
ere
ha
s b
ee
n s
om
e d
ete
rio
ratio
n in
yo
ur
arr
an
ge
me
nts
to
pre
pa
re c
laim
s a
nd
re
turn
s
co
mp
are
d w
ith
la
st
ye
ar.
In
pa
rtic
ula
r yo
u p
rod
uce
d n
o o
r in
ad
eq
ua
te w
ork
ing
pa
pe
rs to
su
pp
ort
en
trie
s in
tw
o o
f th
e e
igh
t cla
ims a
nd
re
turn
s.
La
st ye
ar
I ra
ise
d o
ne
re
co
mm
en
da
tio
n t
o im
pro
ve
th
e w
ork
ing
pa
pe
rs s
up
po
rtin
g th
e T
ea
ch
ers
’ P
en
sio
ns r
etu
rn.
Th
is y
ea
r I
fou
nd
no
im
pro
ve
me
nt
in t
he
qu
alit
y
of
wo
rkin
g p
ap
ers
su
pp
ort
ing
th
e r
etu
rn w
hic
h w
as s
ub
ject
to a
n e
xte
nsiv
e a
ud
it q
ua
lific
atio
n.
I ce
rtifie
d o
ne
cla
im o
uts
ide
th
e C
om
mis
sio
n’s
cert
ific
atio
n a
rra
ng
em
en
ts a
t yo
ur
req
ue
st
an
d t
he
re
qu
est
of
the
gra
nt
pa
yin
g b
od
y,
UK
Sp
ort
. T
he
va
lue
of
cla
im e
xp
en
ditu
re c
ert
ifie
d w
as a
bo
ut
£4
41
,000
an
d I
ch
arg
ed
£2
,80
0 fo
r m
y w
ork
. Y
ou
ha
d s
atisfa
cto
ry s
upp
ort
fo
r th
e c
laim
an
d I
ce
rtifie
d it w
ith
ou
t
am
en
dm
en
t o
r q
ua
lific
atio
n.
Ta
ble
1:
Su
mm
ary
of
20
10
/11
ce
rtif
ica
tio
n w
ork
Nu
mb
er
of
cla
ims
an
d r
etu
rns
ce
rtif
ied
To
tal va
lue
of
cla
ims a
nd
re
turn
s c
ert
ifie
d (
exclu
de
s h
ou
sin
g r
eve
nu
e a
cco
un
t su
bsid
y b
ase
da
ta r
etu
rn t
ha
t h
as n
o t
ota
l
mo
ne
tary
va
lue
an
d t
he
on
e c
laim
ce
rtifie
d o
uts
ide
th
e C
om
mis
sio
n’s
cert
ific
atio
n a
rra
ng
em
en
ts)
£3
03
.9 m
illio
n
Nu
mb
er
of
cla
ims a
nd
re
turn
s a
me
nd
ed
be
ca
use
of
err
ors
2
Nu
mb
er
of
cla
ims a
nd
re
turn
s w
he
re I
issu
ed
a q
ua
lific
atio
n le
tte
r b
eca
use
th
ere
wa
s d
isa
gre
em
en
t o
r u
nce
rta
inty
ove
r th
e
co
nte
nt
of
the
cla
im o
r re
turn
or
sch
em
e t
erm
s a
nd
co
nd
itio
ns h
ad
no
t b
een
co
mp
lied
with
3
To
tal co
st
of ce
rtific
atio
n w
ork
£
52
,84
5
Au
dit
Co
mm
iss
ion
C
ert
ific
atio
n o
f cla
ims a
nd
re
turn
s –
an
nu
al re
port
4
84
Re
su
lts
of
20
10
/11
ce
rtif
ica
tio
n
wo
rkT
his
secti
on
su
mm
ari
ses t
he r
esu
lts o
f m
y 2
010/1
1 c
ert
ific
ati
on
wo
rk a
nd
hig
hlig
hts
th
e
sig
nif
ican
t is
su
es.
I se
t o
ut
de
tails
of
the
cla
ims I
au
dite
d u
nd
er
the
Co
mm
issio
n’s
ce
rtific
atio
n a
rra
ng
em
en
ts in
ta
ble
2 b
elo
w.
Ta
ble
2:
Cla
ims
an
d r
etu
rns
ab
ov
e £
50
0,0
00
Cla
im o
r re
turn
V
alu
e o
f c
laim
or
retu
rn
pre
se
nte
d f
or
ce
rtif
ica
tio
n
Re
lia
nc
e o
n t
he
co
ntr
ol
en
vir
on
me
nt?
Va
lue
of
an
y
am
en
dm
en
ts m
ad
e
Wa
s a
qu
ali
fic
ati
on
lett
er
iss
ue
d?
Ho
usin
g a
nd
co
un
cil
tax
be
ne
fit
sch
em
e
£1
80
,32
9,0
00
N
o.
Th
e a
pp
roa
ch
to
th
is
cla
im is m
an
da
ted
an
d is n
ot
ba
se
d o
n a
lo
ca
l a
sse
ssm
en
t
of
risk.
Nil
Ye
s
Na
tio
na
l n
on
-do
me
stic r
ate
s
retu
rn
£9
2,4
52
,00
0
Ye
s
Nil
No
Te
ach
ers
’ pe
nsio
ns
£1
3,6
47
,00
0
No
-£
5,4
83
Y
es
Su
re S
tart
£
12
,18
1,0
00
No
N
il N
o
Au
dit
Co
mm
iss
ion
C
ert
ific
atio
n o
f cla
ims a
nd
re
turn
s –
an
nu
al re
port
5
85
Cla
im o
r re
turn
V
alu
e o
f c
laim
or
retu
rn
pre
se
nte
d f
or
ce
rtif
ica
tio
n
Re
lia
nc
e o
n t
he
co
ntr
ol
en
vir
on
me
nt?
Va
lue
of
an
y
am
en
dm
en
ts m
ad
e
Wa
s a
qu
ali
fic
ati
on
lett
er
iss
ue
d?
Po
olin
g o
f ho
usin
g c
apita
l
rece
ipts
£1
,20
7,0
00
N
o
Am
en
dm
en
t m
ad
e h
ad
no
fin
an
cia
l im
pa
ct
No
Dis
ab
led
fa
cili
ties
£6
60
,00
0
No
N
il N
o
Ho
usin
g R
eve
nu
e A
cco
un
t
(HR
A)
su
bsid
y
-£3
,37
5,0
00
N
o
Nil
No
HR
A s
ub
sid
y b
ase
da
ta r
etu
rn
No
t a
pp
lica
ble
N
o
Nil
Ye
s
I se
t o
ut
mo
re d
eta
iled
fin
din
gs b
elo
w w
he
re I
no
ted
we
akn
esse
s in y
ou
r a
rra
ng
em
en
ts f
or
to p
rod
uce
sp
ecific
cla
ims a
nd
re
turn
s.
De
taile
d
reco
mm
en
da
tio
ns t
o a
dd
ress t
he
we
akn
esses a
re s
et
ou
t in
th
e s
um
ma
ry o
f re
co
mm
en
da
tio
ns.
Te
ac
he
rs' p
en
sio
ns
re
turn
Th
e D
ep
art
me
nt
of
Wo
rk a
nd
Pe
nsio
ns (
DW
P)
req
uir
es m
e t
o c
ert
ify t
he
re
turn
fo
r th
e t
ea
ch
ers
' pe
nsio
n s
che
me
, w
hic
h w
ork
s s
ep
ara
tely
fro
m t
he
Lo
ca
l G
ove
rnm
en
t P
en
sio
n S
ch
em
e.
Co
un
cils
mu
st
co
mp
lete
a r
etu
rn s
ett
ing
ou
t w
ha
t th
ey h
ave
co
llecte
d u
nd
er
the
sch
em
e a
nd
ho
w m
uch
th
ey n
ee
d
to p
ay o
ve
r to
th
e g
ove
rnm
en
t. E
ntr
ies o
n t
he
re
turn
are
th
ere
fore
ba
se
d o
n t
he
ou
tpu
t fr
om
th
e p
ayro
ll syste
m.
In b
oth
20
08/0
9 a
nd
20
09
/10
I r
ep
ort
ed
to
yo
u t
he
re w
ere
de
lays in
ge
ttin
g in
form
atio
n t
o s
up
po
rt th
e c
laim
pre
se
nte
d f
or
au
dit a
nd
tha
t a
ud
it q
ue
rie
s
too
k c
on
sid
era
ble
tim
e t
o r
eso
lve
. In
20
09
/10
I r
eco
mm
en
de
d t
ha
t yo
u p
rod
uce
de
taile
d w
ork
ing
pa
pe
rs t
o s
up
po
rt a
ll cells
in
the
re
turn
. I
als
o
reco
mm
en
de
d t
ha
t w
ork
ing
pa
pe
rs s
ho
uld
allo
w s
ele
ctio
n o
f sa
mp
les f
or
de
taile
d a
udit t
estin
g,
and
th
at
yo
u s
ho
uld
re
sp
on
d t
o a
ll a
udit q
ue
rie
s a
risin
g
pro
mp
tly.
Alth
ou
gh
yo
u in
tro
du
ce
d a
ne
w C
ou
ncil
pa
yro
ll syste
m d
uri
ng
th
e p
eri
od
wh
ich
ma
de
pro
du
ctio
n o
f th
e r
etu
rn m
ore
co
mp
lex I
ha
ve
co
nclu
de
d t
he
co
ntr
ol e
nvir
on
me
nt
for
the
cla
im h
as w
ors
en
ed
an
d t
ha
t yo
u h
ave
no
t a
dd
resse
d m
y r
eco
mm
en
da
tio
n.
Sp
ecific
ally
:
yo
u p
rod
uce
d in
su
ffic
ien
t o
r in
ad
eq
uate
wo
rkin
g p
ap
ers
to
su
pp
ort
cla
im e
ntr
ies.
Sig
nific
an
t m
an
ua
l a
dju
stm
en
ts w
ere
ma
de
to
pa
yro
ll syste
m
ou
tpu
t to
pro
du
ce
th
e c
laim
. Y
ou
pro
du
ce
d n
o w
ork
ing
pa
pe
rs t
o s
up
port
th
e m
an
ua
l a
dju
stm
en
ts m
ad
e a
nd
de
sp
ite
und
ert
akin
g e
xtr
a w
ork
I w
as
no
t a
ble
to
co
nclu
de
th
e m
an
ua
l a
dju
stm
en
ts w
ere
fa
irly
sta
ted
;
Au
dit
Co
mm
iss
ion
C
ert
ific
atio
n o
f cla
ims a
nd
re
turn
s –
an
nu
al re
port
6
86
my d
eta
iled
te
stin
g o
f cla
im e
ntr
ies id
en
tifie
d a
n e
rro
r in
on
e o
ut
of
a s
am
ple
of
ten
tea
ch
ers
’ e
mp
loye
r’s c
on
trib
utio
ns.
Follo
win
g t
his
, p
ayro
ll
off
ice
rs u
nde
rto
ok m
ore
wo
rk t
o id
en
tify
an
y f
urt
he
r e
rro
rs.
Th
is w
ork
id
en
tifie
d 2
2 m
ore
ca
se
s w
he
re e
mp
loye
r’s c
on
trib
utio
ns w
ere
mis
sta
ted
. I
revie
we
d t
he
ad
ditio
na
l w
ork
un
de
rta
ke
n b
ut
wa
s u
na
ble
to
co
nclu
de
tha
t a
ll e
rro
rs in
bo
th e
mp
loye
r’s a
nd
te
ach
ers
’ con
trib
utio
ns d
isclo
se
d o
n th
e
retu
rn h
ad
be
en
fu
lly id
en
tifie
d;
an
d
I m
ad
e a
sm
all
nu
mb
er
of
oth
er
am
en
dm
en
ts t
o t
he
re
turn
.
Ove
rall
I w
as u
na
ble
to
co
nclu
de
the
re
turn
wa
s f
air
ly s
tate
d a
s a
wh
ole
be
ca
use
of
the
vo
lum
e o
f is
su
es id
entifie
d b
y m
y w
ork
an
d t
he
re
su
ltin
g le
ve
l o
f
rem
ain
ing
un
ce
rta
inty
.
Ho
us
ing
an
d c
ou
nc
il t
ax
be
ne
fits
su
bs
idy c
laim
Co
un
cils
ru
n t
he
go
ve
rnm
en
t's h
ou
sin
g a
nd
co
uncil
tax b
en
efits
sch
em
e fo
r te
na
nts
an
d c
ou
ncil
taxp
aye
rs.
Co
un
cils
respo
nsib
le f
or
the
sch
em
e c
laim
su
bsid
ies f
rom
th
e D
WP
to
wa
rds t
he
co
st
of
ben
efits
.
Alth
ou
gh
arr
an
ge
me
nts
to
pro
du
ce
the
cla
im r
em
ain
so
un
d I
id
en
tifie
d s
ma
ll n
um
be
r o
f e
rro
rs in
ren
t re
ba
te e
xp
en
ditu
re a
nd
be
ne
fit
gra
nte
d,
an
d
co
un
cil
tax b
en
efit
exp
en
ditu
re a
nd
be
ne
fit
gra
nte
d d
isclo
se
d o
n t
he
cla
im.
In lin
e w
ith
th
e a
pp
roa
ch
to
th
e c
laim
sp
ecifie
d b
y D
WP
I a
ske
d y
ou
r o
ffic
ers
to u
nd
ert
ake m
ore
te
stin
g o
f th
e c
ells
on
th
e c
laim
aff
ecte
d b
y t
he
err
ors
. T
his
wa
s d
on
e t
o e
stim
ate
th
e p
erc
en
tag
e e
rro
r ra
te f
or
ea
ch
aff
ecte
d c
ells
. I
use
d t
he
err
or
rate
to
ca
lcu
late
th
e g
ross v
alu
e o
f e
rro
rs in
the
cla
im w
hic
h I
estim
ate
d t
o b
e £
14
8,9
77
. I
co
nclu
de
d t
he
err
ors
de
tecte
d a
s p
art
of
my
wo
rk w
ere
co
nfin
ed
to
ca
se
s t
ha
t w
ere
de
alt w
ith
by y
ou
r re
nt
reb
ate
tea
m.
I m
ad
e n
o a
me
nd
me
nts
to
th
e c
laim
ba
se
d o
n t
his
bu
t I re
po
rte
d m
y f
ind
ing
s
to t
he
DW
P in
a q
ua
lific
atio
n le
tte
r.
HR
A s
ub
sid
y b
as
e d
ata
re
turn
Co
mm
un
itie
s a
nd
Lo
ca
l G
ove
rnm
en
t (C
LG
) p
ays h
ou
sin
g r
eve
nu
e a
cco
un
t su
bsid
y (
HR
AS
) in
lin
e w
ith
de
term
ina
tio
ns m
ad
e u
nd
er
se
ctio
n 8
0 o
f th
e
Lo
ca
l G
ove
rnm
en
t a
nd
Ho
usin
g A
ct 1
98
9.
Th
is is t
o m
ee
t a
ny s
ho
rtfa
ll be
twe
en
exp
en
ditu
re a
nd in
co
me
on
th
e a
uth
ori
ty's
no
tio
na
l H
RA
.
I w
as u
na
ble
to
su
pp
ort
tw
o e
ntr
ies o
n t
he
re
turn
as y
ou
ha
d n
ot
take
n s
up
po
rtin
g e
vid
en
ce
fro
m y
ou
r h
ou
sin
g r
en
ts s
yste
m a
t th
e t
ime
th
e c
laim
wa
s
pro
du
ce
d a
nd
it
is n
ot
possib
le t
o e
xtr
act
his
tori
ca
l d
ata
fro
m t
he
syste
m r
etr
osp
ectively
.
Au
dit
Co
mm
iss
ion
C
ert
ific
atio
n o
f cla
ims a
nd
re
turn
s –
an
nu
al re
port
7
87
Su
mm
ary
of
rec
om
me
nd
ati
on
s
Th
is s
ecti
on
hig
hlig
hts
th
e r
eco
mm
en
dati
on
s f
rom
my w
ork
an
d t
he a
cti
on
s a
gre
ed
. T
ab
le 3
: S
um
ma
ry o
f re
co
mm
en
da
tio
ns
ari
sin
g f
rom
20
10
/11
wo
rk
Re
co
mm
en
da
tio
nP
rio
rity
A
gre
ed
ac
tio
n
Da
te f
or
imp
lem
en
tati
on
R
es
po
ns
ible
off
ice
r
Su
pp
ort
all
dis
clo
su
res in
cla
ims a
nd
retu
rns s
ubm
itte
d f
or
au
dit w
ith
ad
eq
ua
te w
ork
ing
pa
pe
rs.
Wo
rkin
g
pa
pe
rs s
ho
uld
ag
ree
to
th
e c
laim
or
retu
rn a
nd
co
nta
in e
no
ug
h d
eta
il to
allo
w s
am
ple
s t
o b
e s
ele
cte
d f
or
de
taile
d a
udit t
estin
g.
The
wo
rkin
g
pa
pe
rs s
ho
uld
be
pro
du
ce
d a
t th
e s
am
e
tim
e t
he
cla
im o
r re
turn
is c
om
ple
ted.
H
Ag
ree
d.
All
wo
rkin
g p
ap
ers
will
ag
ree
to t
he
re
leva
nt
cla
im t
ota
l a
nd
will
be
pro
du
ce
d a
t th
e t
ime
of
su
bm
ittin
g t
he
cla
im f
or
au
dit.
Wo
rkin
g p
ap
ers
will
co
nta
in e
ithe
r co
pie
s o
f in
form
atio
n
fro
m s
ou
rce
syste
ms o
r cle
ar
refe
ren
ce
s to
so
urc
e s
yste
m d
ata
to
en
ab
le e
ffe
ctive
au
dit t
estin
g.
With
im
me
dia
te e
ffe
ct.
N
ige
l M
an
ve
ll, H
ea
d
of
Fin
an
cia
l
Se
rvic
es.
En
su
re t
ha
t e
vid
en
ce
fro
m f
ina
ncia
l
syste
ms a
nd
oth
er
so
urc
es is o
bta
ine
d
to s
up
po
rt t
he
fin
an
cia
l ye
ar
or
pro
ject
co
ve
red
by t
he
cla
im o
r re
turn
. S
uch
evid
en
ce
sho
uld
be
pa
rt o
f w
ork
ing
pa
pe
rs s
up
po
rtin
g t
he
cla
im o
r re
turn
.
H
Ag
ree
d.
Evid
en
ce
to
sup
po
rt c
laim
s
an
d r
etu
rns w
ill b
e t
ake
n f
rom
th
e
ge
ne
ral le
dge
r a
nd
oth
er
fin
an
cia
l
syste
ms a
nd
so
urc
es a
s r
ele
va
nt.
With
im
me
dia
te e
ffe
ct.
N
ige
l M
an
ve
ll, H
ea
d
of
Fin
an
cia
l
Se
rvic
es.
Au
dit
Co
mm
iss
ion
C
ert
ific
atio
n o
f cla
ims a
nd
re
turn
s –
an
nu
al re
port
8
88
Su
mm
ary
of
ce
rtif
ica
tio
n f
ee
s
Th
is s
ecti
on
su
mm
ari
ses t
he f
ees f
or
my 2
010/1
1 c
ert
ific
ati
on
wo
rk a
nd
hig
hlig
hts
th
e r
easo
ns
for
an
y s
ign
ific
an
t ch
an
ges f
rom
2009/1
0.
Ta
ble
4:
Su
mm
ary
of
ce
rtif
ica
tio
n f
ee
s
Cla
im o
r re
turn
2
01
0/1
1 f
ee
2
00
9/1
0 f
ee
R
ea
so
ns
fo
r c
ha
ng
es
in
fe
e g
rea
ter
tha
n +
/- 1
0 p
er
ce
nt
Ho
usin
g a
nd
co
un
cil
tax b
en
efit
sche
me
£
30
,94
0£
31
,33
5
N/A
Po
olin
g o
f ho
usin
g c
apita
l re
ce
ipts
£
1,3
42
£1
,18
8
So
me
ad
ditio
na
l sa
mp
le b
ase
d t
estin
g o
f q
ua
lifyin
g r
ece
ipts
wa
s r
eq
uir
ed
in
20
10
/11.
HR
A s
ub
sid
y
£2
,89
2£
1,9
63
S
om
e a
dd
itio
na
l sa
mp
le b
ase
d t
estin
g w
as r
eq
uir
ed
in
20
10
/11
.
Ho
usin
g f
inan
ce
ba
se
data
re
turn
£
5,8
62
£2
,47
0
Th
e c
laim
wa
s t
rea
ted
as h
igh
er
risk in
20
10
/11
as t
he
re
turn
is u
se
d t
o info
rm d
eb
t a
lloca
tio
n a
s p
art
of
the
in
tro
du
ctio
n o
f
HR
A S
elf-F
ina
ncin
g f
rom
20
12
/13
. T
his
le
d t
o m
ore
de
taile
d
testin
g u
sin
g h
igh
er
sam
ple
siz
es.
Th
ere
we
re a
lso
so
me
we
akn
esses in
yo
ur
arr
an
ge
me
nts
to
pro
du
ce
th
is c
laim
co
mp
are
d t
o la
st ye
ar
wh
ich
are
se
t o
ut
in
mo
re d
eta
il in
th
is r
ep
ort
.
Na
tio
na
l n
on
-do
me
stic r
ate
s r
etu
rn
£1
,48
0£
5,8
57
T
he
cla
im w
as t
rea
ted
as lo
we
r ri
sk in
20
10
/11
wh
en
no
de
taile
d s
am
ple
te
stin
g w
as u
nd
ert
ake
n t
o s
upp
ort
th
e c
laim
au
dit.
Au
dit
Co
mm
iss
ion
C
ert
ific
atio
n o
f cla
ims a
nd
re
turn
s –
an
nu
al re
port
9
89
Cla
im o
r re
turn
2
01
0/1
1 f
ee
2
00
9/1
0 f
ee
R
ea
so
ns
fo
r c
ha
ng
es
in
fe
e g
rea
ter
tha
n +
/- 1
0 p
er
ce
nt
Te
ach
ers
’ pe
nsio
ns r
etu
rn
£5
,12
6
£4
,99
5
N/A
Su
re s
tart
£
3,0
44
£
2,5
78
T
he
re w
as s
om
e d
ete
rio
ratio
n in
th
e w
ork
ing
pa
pe
rs
pro
du
ce
d t
o s
up
po
rt t
he
cla
im c
om
pa
red
to
la
st ye
ar.
Dis
ab
led
fa
cili
ties
£1
,65
9
£2
,72
3
Th
e v
alu
e o
f cla
im e
xp
en
ditu
re r
ed
uce
d c
om
pa
red
to
la
st
ye
ar
an
d t
he
au
dit w
as u
nd
ert
ake
n m
ore
eff
icie
ntly.
Re
po
rtin
g a
nd
co
asta
l pro
tectio
n s
ch
em
e
au
dite
d in
20
09
/10
bu
t no
t in
20
10
/11
£5
00
£
2,3
86
N
/A –
no
t a
lik
e f
or
like
co
mp
ari
so
n.
To
tal
£5
2,8
45
£5
5,4
95
Au
dit
Co
mm
iss
ion
C
ert
ific
atio
n o
f cla
ims a
nd
re
turn
s –
an
nu
al re
port
1
0
90
© A
ud
it C
om
mis
sio
n 2
01
2.
De
sig
n a
nd
pro
du
ctio
n b
y t
he
Au
dit C
om
mis
sio
n P
ub
lish
ing
Te
am
.
Ima
ge
co
pyri
gh
t ©
Au
dit C
om
mis
sio
n.
Th
e S
tate
me
nt
of
resp
on
sib
ilitie
s o
f g
ran
t-p
ayin
g b
od
ies,
au
tho
ritie
s,
the
Au
dit C
om
mis
sio
n a
nd a
pp
oin
ted
aud
ito
rs in
re
latio
n t
o c
laim
s a
nd
re
turn
s
issu
ed
by t
he
Au
dit C
om
mis
sio
n e
xp
lain
s t
he
re
sp
ective
re
spo
nsib
ilitie
s o
f a
ud
ito
rs a
nd
of
the
au
dite
d b
od
y.
ww
w.a
ud
it-c
om
mis
sio
n.g
ov
.uk
J
an
ua
ry 2
01
2
91
92
