Audit

Overview and difference of Audits

To note: The following list of audits are conducted for courses with SSG funding only.

Scope Quarterly Internal Audits The Grant Certification Note (GCN) Audit The Training Provider Quality Assessment (TPQA) Requirements
Conducted by Mandated by SSG, conducted by NUS SCALE  Mandated by SSG and conducted by SSG’s appointed auditors Mandated and conducted by SSG
When Every quarter  At the end of every block grant Triggered by SSG
Objective To ensure claims are audited prior to submission to SSG on a quarterly basis To ensure requirements have been met before the successful closure of the grant To ensure basic requirements of a Training Provider (TP) to support the fulfilment of roles and responsibilities as a registered TP with SSG is met.

Quarterly Internal Audits

What it is: SSG has mandated all Training Providers to conduct quarterly internal audits.

When/How often: approximately during the months of February, May, August, November

Who are involved:

  • Individual CET units
  • SCALE

Actions required by CET units:

To facilitate the audit, SCALE will inform CET units in advance of the schedule and required actions from the CET units.

  • SCALE will send out an email with instructions on the upcoming round of audits to CET units.
  • CET units must appoint a point of contact (POC) to standby for every Quarterly Audit.
  • SCALE will setup a shared folder for CET units to upload the supporting documents.
    • For each course run, CET units are to create a subfolder and place all required documents in it. CET units must follow the naming conventions as shared by SCALE.
    • Documents that CET units must prepare are listed in the self-assessment checklist
    • that will be included in the email. CET units are advised to complete the self-assessment checklist and upload a copy in the respective folders for each course run.
  • During the audit process, SCALE may reach out to the POC to seek clarifications on issues that have been raised
  • Should there be any audit findings or areas of improvement SCALE will inform the CET units.

Consequences of not meeting requirements:

  • Should there be any audit findings, the specific claims cannot be submitted to SSG. In this scenario, SCALE will reach out to CET units to find a resolution for the claims that did not pass the audit.
  • In the meantime, SCALE will withdraw the claims and resubmit them once the issue has been resolved.

GCN Audit

What is it: At the end of each block grant, SSG’s appointed auditors will conduct a GNC audit to ensure that requirements have been met before the successful closure of the grant.

When/How often: SCALE will inform all CET units in advance on the GCN audit schedule, to ensure CET units have ample time for preparation. SCALE will receive a list of programme runs that will be audited from the auditor and SCALE will reach out to selected CET units.

Who are involved:

  • Individual CET units
  • SCALE
  • SSG

Actions required by the CET units:

  • SCALE will set up a shared folder for CET units to upload the supporting documents.
    • For each course run, CET units are to create a subfolder and place all required documents in it. CET units must follow the naming conventions as shared by SCALE.
    • Documents that CET units have to prepare are listed in the self-assessment checklist. CET units can refer to the list of supporting documents required for the GCN Audit here

Consequences of not meeting requirements:

  • GCN Audits are conducted after claims have been submitted and disbursed. Should there be findings that come up in the audit, SCALE will work with the respective CET units to verify and resolve the issue.
  • This will include putting up management reports, ensuring claims are refunded to the necessary parties.

TPQA Audit

What is it: The Training Provider Quality Assessment (TPQA) Requirements refer to the basic requirements expected of a Training Provider (TP) to support the fulfilment of your roles and responsibilities as a registered TP with SkillsFuture Singapore (SSG).

CET units can self-assess to determine if they have addressed the following aspects of each TPQA requirements using the Training Provider Quality Assessment Self-Assessment Checklist.

All TPQA requirements are prefaced with the term “Describe and Demonstrate”.

Describe – Refers to the documentation of processes

  • CET units are expected to provide write-ups on the processes, including responsibilities for tasks and timelines/frequencies. This must include information on the following aspects of the task:
    • What is the task?
    • Who does the task?
    • When is the task carried out?
    • How is the task carried out?
  • This can be in the following formats:
    • Policy & Operations Manual (POM) – this can be in the form of two separate manuals or a combined document
    • Standard Operating Procedures (SOPs)
    • Flowcharts

Demonstrate – Refers to the implementation of the above-mentioned processes

  • CET units must be able to provide samples of evidence to show how you carry out or implement your documented processes to meet the TPQA requirements.

When/How often: SCALE to inform CET units once SSG triggers the TPQA Audit.

Who are involved:

  • Individual CET units
  • SCALE
  • SSG

Actions required by the CET units:

  • SSG will inform SCALE when they are scheduled for a TPQA Assessment approximately two months before the actual assessment.
  • SCALE will inform the CET units to prepare and submit the relevant documents
  • SCALE will do an assessment of documents to ensure everything is in order
  • SCALE will submit the relevant documents to SSG
  • SSG will make arrangements for on-site review on mutually agreed timing after the submission of the documents
  • Results of the assessment will be announced shared by SSG after the audit.

Consequences of not meeting requirements:

  • Should there be findings during the audit regarding the content of the programme, SCALE will work with the respective CET units to review the programme
  • SCALE to work with the respective CET units to submit management reports and to ensure the audit findings are resolved.

Grant Eligibility Checks

All CET units are required to undertake the following activities to be eligible for the grant disbursement:

Submit training records according to the prescribed timeline by SSG

Type of Record Submission Timeline
Enrolments Within 14 calendar days after the course start date
Attendance
  • Within 14 calendar days after the course end date
  • In-house training: Within 28 calendar days after the course end date
Assessment
  • Within 14 days after the course end date
  • In-house training: Within 28 days after the course end date

Post-course Evaluation Surveys

  • CET units must conduct the Training Quality and Outcomes Measurement (TRAQOM) Quality survey at the end of each course.
  • More information on the TRAQOM initiative can be found here.
  • Effective from 1 June 2026, courses due for renewal must fulfill both of the following criteria to be eligible for renewal:
    • At least 75% response rate for the TRAQOM Quality survey
    • Not in the lowest quantile of TRAQOM Quality ratings

Collection of payment

  • Payment from employers (for employer-sponsored training) or participants (for self-sponsored trainings) must be collected within 60 days after the course end date.
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