The audit path

01 — Define the decision

We begin with the funding stage, programme rules, budget value, commodity, location and decision date. A short file scan confirms whether an expense audit, targeted quotation review or specialist appointment best answers the concern.

You receive an engagement letter naming the records, materiality basis, output, timetable, fee and parties permitted to receive the report.

02 — Build the evidence map

Each proposed expense receives a reference linking the application budget, supplier quotation and production assumption. The map exposes gaps such as a lump-sum infrastructure allowance, a quantity that conflicts with hectares, or several quotations covering different specifications.

03 — Test and challenge

We recalculate totals and VAT, inspect quotation dates and supplier particulars, compare units and investigate material outliers. Funding criteria are applied line by line. Where records alone cannot answer a physical or technical question, that limitation is raised promptly.

04 — Hear the factual response

The applicant receives one organised schedule of questions through the agreed contact. Responses must be supported by records where the finding concerns a cost. We correct factual misunderstandings and retain unresolved differences transparently.

05 — Conclude for the funder

The final report separates supported expenditure from exceptions and recommends a practical treatment: exclude, revise, obtain evidence, appoint a specialist or attach an approval condition. It does not replace the funder’s mandate or make the award.

Records to prepare

• signed application and the latest detailed budget;
• business or production plan with hectares, herd numbers or cycles;
• all supplier quotations, including superseded versions;
• programme eligibility rules and own-contribution terms;
• land-use or tenure records relevant to proposed fixed improvements; and
• prior assessment questions and applicant responses.