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Financial Memorandum for FE institutions and HE institutions providing further education in Wales

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Guidance on audit requirements for Governing bodies of Further Education Institutions, in line with our conditions of funding.
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Our conditions on the provision of grants or grant aid to further education institutions and higher education institutions providing further education in Wales.
It sets out the terms and conditions on which we will make payments to the institution and sets out a number of key responsibilities and requirements of the Governing Body and Principal.

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Financial Memorandum (File size: 640KB)