Audit Code 2018 for the Governing Bodies (and Audit and Risk Committees) of Further Education Colleges

Date published: 28 November 2018

The Management Statement/Financial Memorandum (MS/FM) between the Department for the Economy and the Colleges of Further Education sets out the arrangements for the payment of funds provided by the Northern Ireland Assembly. The guidance contained in this Audit Code embodies the Department's requirements in relation to this funding and specifically the audit/risk assurance function.

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