Our audit team has identified some common errors made each year in the administration of the EMA scheme. This is a summary of their recommendations.

Inconsistent or missing attendance records

It is vital for the effective administration of EMA that your attendance data is coded and entered accurately for each student every week. This includes notifications of absence as well as attendance.

You should only mark a student as in attendance for the week if you have full attendance or properly approved absences for them. Any absences are unauthorised unless proven otherwise. It is the student’s responsibility to provide a reason why their absence should be authorised. 

Out of date or incorrectly completed EMA Learning Agreements, no provision for bonus review

You should always use the most recent version of the EMA Learning Agreement template.

The EMA Learning Agreement must show that the student understands the attendance, objectives and behaviour you expect of them in return for their EMA.

It must also include provision for a bonus review if required, as well as a record that the review has been attempted or has taken place.

The EMA Learning Agreement must show that you’ve told the student about a decision to withhold a bonus payment. Both you and the student must sign and date this at the time of review.

The agreement must also show that the student understands the decision to withhold the bonus payment.

EMA authorised absence policy unclear or insufficient

You should have an authorised absence policy for EMA that is clear and reasonable.

It should be in line with both the guidance provided here and your general attendance and absence policy. The same rules should apply uniformly to all students, whether they receive EMA or not.

However, as EMA helps with the costs incurred while attending an educational course, absence due to long term sickness should not be authorised.

Holiday weeks overpaid

Most students receiving EMA are not due payments over the Christmas, Easter and summer holidays and you should be alert to this. In previous years, most overpayments were a result of students being paid in error while on holiday.