The Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1995

NOTES TO PART 1

The numbered notes below refer to the matters bearing the corresponding number on the tabular part of the form. Where an authority do not plan to make any financial provision in respect of any matter listed on the form a nought should be entered in the appropriate place. “Potential schools budget” has the meaning given in note (22) below.

(1) Enter the name of the authority.

(2) Enter the financial year to which the statement relates.

(3) Enter in the column below this heading opposite the references in the first column to each of the aggregated schools budget, the potential schools budget, the general schools budget and each description of expenditure, and in accordance with notes (8) to (44) below, the amount of the authority’s planned financial provision for primary schools included in that budget and in respect of that description of expenditure respectively, including the amount of any administrative costs or overheads attributable to that description of expenditure in respect of such schools.

(4) Enter in the column below this heading opposite the references in the first column to each of the aggregated schools budget, the potential schools budget, the general schools budget and each description of expenditure, and in accordance with notes (8) to (44) below, the amount of the authority’s planned financial provision for secondary schools included in that budget and in respect of that description of expenditure respectively, including the amount of any administrative costs or overheads attributable to that description of expenditure in respect of such schools.

(5) Enter in the column below this heading opposite the references in the first column to each of the aggregated schools budget, the potential schools budget, the general schools budget and each description of expenditure, and in accordance with notes (8) to (44) below, the amount of the authority’s planned financial provision for special schools included in that budget and in respect of that description of expenditure respectively, including the amount of any administrative costs or overheads attributable to that description of expenditure in respect of such schools.

(6) Enter in the column below this heading opposite the references in the first column to each of the aggregated schools budget, the potential schools budget, the general schools budget and each description of expenditure the aggregate of the amounts entered in respect of that budget or description of expenditure pursuant to notes (3) to (5) above.

(7) Enter in the column below this heading opposite the references in the first column to the aggregated schools budget, expenditure on management and administration and total expenditure on discretionary exceptions within the potential schools budget, the amounts entered in accordance with note (6) above in respect of those matters expressed as a percentage of the potential schools budget.

Aggregated Schools Budget

(8) The authority’s aggregated schools budget for the financial year in question.

Resources outside the Aggregated Schools Budget

(9) A general heading for the matters referred to in notes (10) to (43) below which comprise all excepted heads or items of expenditure and all expenditure excluded under the authority’s scheme.

Discretionary exceptions within the Potential Schools Budget

(10) A sub-heading for the matters referred to in notes (11) to (21) below which comprise heads or items of excluded expenditure under the authority’s scheme the amount of which in total is subject to a limit in accordance with the authority’s scheme.

(11) Planned expenditure on management and administration not attributable to any of the matters referred to in notes (12) to (20) and (23) to (43) below, indicating separately—

(a) expenditure to be met out of the budget of the education department of the authority; and

(b) expenditure to be met otherwise than as specified in sub-paragraph (a) above.

(12) Planned expenditure on services provided by education advisers and on the inspection of schools maintained by the authority, excluding expenditure expected to be offset by income received from Her Majesty’s Chief Inspector of Schools in England.

(13) Planned expenditure on special educational provision for pupils with special educational needs (other than any included under notes (37) to (39) below but including other central supporting services), indicating separately—

(a) expenditure on making the special educational provision for pupils with statements of special educational needs specified in their statements; and

(b) other expenditure.

(14) Planned expenditure on teaching and other staff who are employed by the authority to work at more than one school otherwise than exclusively in the provision of services for pupils with special educational needs, indicating separately expenditure on—

(a) teachers of musical instruments and singing; and

(b) other staff.

(15) Planned expenditure on the provision of library services and museum services for schools.

(16) Planned expenditure (other than any included under notes (13) to (15) above) on the provision of facilities (whether in the form of curriculum resource centres, outdoor centres, computer centres or otherwise) to support specific aspects of the work of schools and their pupils. List at the foot of the form each such facility and the amount attributed to it.

(17) Planned expenditure in respect of the costs directly or indirectly attributable to schools of—

(a) the provision of staff to cover for absent staff;

(b) providing that part of staff remuneration which represents the safeguarding or protection of such remuneration; and

(c) staff training,

indicating the amount for each of sub-paragraphs (a), (b) and (c) above separately.

(18) Planned expenditure in respect of the costs directly or indirectly attributable to schools of providing insurance, excluding expenditure in respect of insurance of the authority and school governors against liability for negligence in the discharge of their functions in respect of schools.

(19) Planned expenditure in respect of the repair and maintenance of school premises, not treated by the authority as expenditure of a capital nature.

(20) Planned expenditure on all heads or items of excluded expenditure under the authority’s scheme not included in the amounts entered in accordance with notes (11) to (19) above or (25) to (32) below. List at the foot of the form each such head or item and the amount attributed to it.

(21) The aggregates of the amounts entered in accordance with notes (3) to (6) above in respect of the matters referred to in notes (11) to (20) above.

(22) The aggregate for each column of the amounts entered in accordance with notes (8) and (21) above. The aggregate of those amounts entered in accordance with note (6) above is referred to in this Schedule as “the potential schools budget”.

Expenditure outside the Potential Schools Budget

(23) Sub-heading for the matters referred to in notes (24) to (43) below which comprise excepted heads or items of expenditure and excluded expenditure under the authority’s scheme the amount of which in total is not subject to a limit in accordance with the authority’s scheme or any condition imposed by the Secretary of State in approving its scheme.

Discretionary exceptions outside the Potential Schools Budget

(24) Sub-heading for the matters referred to in notes (25) to (33) below, which comprise excluded expenditure under the authority’s scheme the amount of which in total is not subject to a limit in accordance with the authority’s scheme or any condition imposed by the Secretary of State in approving its scheme.

(25) Planned expenditure on the provision of transport for pupils between home and school.

(26) Planned expenditure on the provision of school meals and milk, indicating separately—

(a) expenditure expected to be offset by income received in respect of such provision; and

(b) other expenditure.

(27) Planned expenditure on the inspection of schools maintained by the authority, expected to be offset by income received from Her Majesty’s Chief Inspector of Schools in England.

(28) Planned expenditure on—

(a) the provision of clothing and board and lodging for pupils; and

(b) the granting of scholarships, exhibitions, bursaries or other allowances to pupils over compulsory school age, to enable them to take advantage of educational facilities without hardship to themselves or their parents,

indicating the amount for each of sub-paragraphs (a) and (b) above separately.

(29) Planned expenditure in respect of insurance of the authority and school governors against liability for negligence in the discharge of their functions in respect of schools.

(30) Planned expenditure in respect of the costs of projects of limited duration and application undertaken by the authority to initiate or promote developments in schools.

(31) Planned expenditure in respect of contingencies occurring during the financial year to which the statement relates.

(32) Planned expenditure (not falling to be left out of account in determining the authority’s aggregated schools budget pursuant to regulations made under section 38(4)(c) or (d) of the Act(1)) in respect of staff employed in connection with provision to meet the particular educational needs of pupils belonging to ethnic minorities whose language or customs differ from those of the rest of the community.

(33) The aggregates of the amounts entered in accordance with notes (3) to (6) above in respect of the matters referred to in notes (25) to (32) above.

Mandatory exceptions

(34) Sub-heading for the matters referred to in notes (35) to (42) below which comprise excepted heads or items of expenditure.

(35) Planned expenditure, so far as taken into account in determining the authority’s general schools budget, treated by the authority as expenditure of a capital nature.

(36) Planned expenditure, so far as taken into account in determining the authority’s general schools budget, in respect of the payment of interest on, and the discharge of any other financial obligation (other than the repayment of the principal) in connection with, any loan raised to meet expenditure of a capital nature.

(37) Planned expenditure on services provided by education welfare officers and education social workers.

(38) Planned expenditure on services provided by educational psychologists in observing, working with and assessing pupils with special educational needs, in advising such pupils, their parents and their teachers, and in providing training to teachers.

(39) Planned expenditure, not falling within note (37) or (38) above, in connection with an authority’s duties to make assessments of, and to make, maintain and review statements for, children with special educational needs, under sections 5, 7 and 8 of, and Schedule 1 to, the Education Act 1981(2) (as they continue to have effect by virtue of Schedule 4 (transitional provisions) to the Education Act 1993 (Commencement No. 5 and Transitional Provisions) Order 1994)(3) or sections 167 to 170 and 172 to 174 of the Education Act 1993.

(40) Planned expenditure in respect of the costs of compensation, redundancy and other payments for staff who are dismissed or who retire prematurely, or for the purpose of securing the resignation of members of staff, indicating separately—

(a) commitments expected to be entered into after the beginning of the financial year to which the statement relates; and

(b) commitments entered into or expected to be entered into before that date.

(41) Other planned expenditure falling to be left out of account in determining the authority’s aggregated schools budget pursuant to regulations made under section 38(4)(c) or (d) of the Act, indicating separately—

(a) expenditure of the kind referred to in section 11 of the Local Government Act 1966(4)—

(i) expected to be offset by income received as grant paid under that section, and

(ii) not expected either to be so offset or offset by income received as any other central government grant or grant from any of the European Communities which, in each case, is in support of that specific expenditure;

(b) expenditure expected to be offset by income received as central government grant, other than under section 11 of the Local Government Act 1966, or grant from any of the European Communities which, in each case, is in support of specific expenditure; and

(c) that part of the expenditure on heads or items for which such grants as are mentioned in sub-paragraph (b) above are received which is not expected to be offset by such grants or which does not fall within sub-paragraph (a)(ii) above.

Total mandatory exceptions

(42) The aggregates of the amounts entered in accordance with notes (3) to (6) above in respect of the matters referred to in notes (35) to (41) above.

Total expenditure outside the Potential Schools Budget

(43) The aggregate for each column of the amounts entered in accordance with notes (33) and (42) above.

General Schools Budget

(44) The aggregate for each column of the amounts entered in accordance with notes (22) and (43) above.

(45) State the principal elements of the basis on which the authority attribute planned expenditure on excepted heads or items or which is excluded expenditure under the authority’s scheme to primary, secondary and special schools respectively.

(1)

The current regulations are the Education (Financial Delegation to Schools) (Mandatory Exceptions) Regulations 1995 (S.I. 1995/178).

(2)

1981 c. 60; section 7 was amended by the Education Reform Act 1988 (c. 40), Schedule 12, paragraph 83; section 8 was amended by Schedule 12, paragraph 84 of that Act and Schedule 1 was amended by Schedule 12, paragraph 85 of that Act. Sections 5, 7 and 8 and Schedule 1 were repealed by the Education Act 1993 Schedule 21, Part I.

(3)

S.I. 1994/2038(C.39); amended by S.I. 1994/2248(C.47).

(4)

1966 c. 42, as substituted by section 1(1) of the Local Government (Amendment) Act 1993 (c. 27) and extended by section 211 of the Education Reform Act 1988 to which there is an amendment not relevant to these Regulations.