What is an Annex G (Annual Certificate of Expenditure)?
The Annex G is the Annual Certificate of Expenditure which confirms the amount of funding received from the Department for Education (DfE) and the expenditure made in accordance with the signed grant funding agreement. The aims and objectives of the grant funding are set out by the DfE in the terms and conditions of the funding agreement.
Annex G returns can be required for various grants provided by the DfE. You will be notified by the DfE if you are required to submit an audited return.
Who should complete the Annex G (Annual Certificate of Expenditure)?
The Annex G (Annual Certificate of Expenditure) should be completed by the appropriate staff within the educational establishment that received the grant funding. This should then be checked and signed by the Senior Officer before being provided to the accountant to allow them to complete their independent report.
Who is the Senior Officer who signs the Annex G (Annual Certificate of Expenditure)?
You should always check the guidance document issued by the Department for Education for who can sign the Annex G return. This will be a Senior Officer who may typically be one of the following:
Local Authority maintained school Lead Schools, Independent Teaching Schools, or Academy/Free Schools that are Single Academy Trusts – The Chair of the Board of Governors or Accounting Officer
Non-lead school Academy/Free Schools within a Multi-Academy Trust – The Chair for the Local Governing Body or the Accounting Officer
Lead Schools within Multi-Academy Trusts – The Chair of the Board of Trustees, Chief Executive or Accounting Officer
Does the Annex G (Annual Certificate of Expenditure) need to be audited by a registered auditor?
Yes, if the Department of Education has notified you that an audited Annex G return is required, this must be performed by a registered auditor, who will provide you with an independent accountant’s report. Always check with your intended audit provider that they can satisfy this requirement as many accountancy practices do not have registered auditor status. Clive Owen LLP have a team of registered auditors approved to sign our independent accountant’s report.
My Annex G (Annual Certificate of Expenditure)needs to be audited. How should the Annex G and Independent Accountants Report be submitted?
It is the responsibility of the school/academy which received the funding to submit these documents to the DfE.
You will need to submit the Annex G Certificate of Expenditure via email to the Department for Education (DfE) in both PDF (signed) and excel format, together with the independent accountant’s report, copying in the reporting accountant.
