This template is based on the Audit - Special Purpose Reporting (LCEA-SP-2023) template which relates to audits of early childhood centres under section 548(5) of the Education and Training Act 2020. We have gone through all checklists and workpapers removed any unnecessary content and given users the option to skip sections that a firm might not perform due to the nature of an ECE entity.
We have listened to our users and tried our best to incorporate their feedback into the template. We understand that our user firms generally charge small fees for an ECE audit, resulting in tight budgets.
There are two Excel work papers attached below for Ministry of Education funding and payroll. They are meant to be used as a starting point, and we recommend that you amend them to suit your needs. The dates in the work papers should always be checked, especially for ECE Funding notices should always be checked to ensure they are still appropriate.