The Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1990

Citation, Commencement and Interpretation

1.—(1) These Regulations may be cited as the Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1990 and shall come into force on 21st March 1990.

(2) In these Regulations—

“the Act” means the Education Reform Act 1988;

“authority” means a local education authority;

“budget statement” means the statement referred to in section 42(3) of the Act;

“factor” in relation to the allocation formula under an authority’s scheme means any circumstance, fact or matter affecting the needs of individual schools and subject to variation from school to school which is to be taken into account in accordance with the allocation formula under the authority’s scheme;

“outturn statement” means the statement referred to in section 42(6) of the Act;

“relevant” in relation to “age” and “age group” means an age or age group separately treated in the allocation formula under an authority’s scheme for the purposes of determining that part of each school’s budget share which is to be determined by reference to numbers of registered pupils, and

“school” means a school required by section 42(3) or (6) of the Act to be covered by a budget statement or an outturn statement as the context may require.

(3) The following table shows provisions of the Act defining or otherwise explaining expressions used in these Regulations—

aggregated budget	section 33(4)(b)
allocation formula	section 38(2)
excepted heads or items of expenditure	section 33(4)(b)(i)
excluded expenditure under an authority’s scheme	section 33(6)(c)
financial year	section 235(1)
general schools budget scheme	section 33(4)(a)
	section 51(2)(a)
school’s budget share	section 51(2)(b).

(4) Unless the context otherwise requires, any reference in these Regulations to—

(a) a numbered regulation or Schedule is a reference to the regulation or Schedule in these Regulations so numbered, and

(b) a numbered paragraph is a reference to the paragraph so numbered in the regulation or Schedule in which the reference appears.

Prescribed Forms of Statements

2.  A budget statement shall be prepared in the four parts specified below—

(a) Part 1, which shall contain the particulars of and the information with respect to the authority’s planned financial provision for all schools for the financial year to which the statement relates specified in section 42(4)(a) and (b) of the Act and regulation 4;

(b) Part 2, which shall contain the particulars of and the information with respect to the authority’s planned financial provision for each school for the financial year to which the statement relates specified in section 42(4)(e), (f), (g) and (h) and regulation 5;

(c) Part 3, which shall contain the particulars of and the information with respect to the allocation formula under the authority’s scheme prescribed in regulation 6; and

(d) Part 4, which shall contain the information with respect to the budget share of each school for the financial year to which the statement relates prescribed in regulation 7.

3.  An outturn statement shall be prepared in the two parts specified below—

(a) Part 1, which shall contain the information with respect to expenditure actually incurred by the authority for the purposes of all schools in the financial year to which the statement relates prescribed in regulation 8(1), and

(b) Part 2, which shall contain the information with respect to expenditure so incurred, or treated by the authority as having been incurred, for the purposes of each school in the financial year to which the statement relates prescribed in regulation 8(2).

Prescribed Particulars and Information for Budget Statements

4.—(1) There is prescribed for the purposes of section 42(4)(c) of the Act the particulars of amounts deducted from the general schools budget of the authority for the financial year to which the statement relates in arriving at the amount of its aggregated budget for that year set out in Part I of Schedule 1.

(2) There is prescribed for the purposes of section 42(4)(j) of the Act (in addition to the information prescribed in regulations 5(2), 6(2) and 7) the information with respect to the amounts referred to in paragraph (1) and the amount of the authority’s aggregated budget for that year set out in Part II of Schedule 1.

5.—(1) There is prescribed for the purposes of section 42(4)(i) of the Act the principal elements of the basis on which the authority determine in the case of each school the amounts referred to in sub-paragraphs (i) and (ii) of that paragraph for the financial year in question.

(2) There is prescribed for the purposes of section 42(4)(j) of the Act the information set out in sub-paragraphs (a) and (b) below with respect to the authority’s planned financial provision for each school for the financial year in question—

(a) each school’s budget share;

(b) the aggregate of the amounts of expenditure referred to in section 42(4)(h) of the Act; and

(c) in the case of a school required to be covered by a budget statement for part only of the financial year to which the statement relates, the methods used by the authority to apportion that school’s budget share for the period for which the school is required to be covered by the statement.

6.—(1) There is prescribed for the purposes of section 42(4)(d) of the Act a statement of each factor included in the allocation formula under the authority’s scheme as that scheme applies in respect of the financial year in question.

(2) There is prescribed for the purposes of section 42(4)(j) of the Act the information with respect to the application in the financial year in question of the allocation formula under the authority’s scheme specified in Schedule 2.

7.  There is prescribed for the purposes of section 42(4)(j) of the Act the information with respect to the budget share of each school for the financial year in question specified in Schedule 3.

Prescribed Particulars for Outturn Statements

8.—(1) There is prescribed for the purposes of section 42(6)(a) of the Act a statement of the amount of expenditure actually incurred by the authority in that year for the purposes of all schools expressed (as cash sums or percentages, as the case may be) by reference to categories corresponding to each of the matters required by regulation 2 (a) to be contained in Part 1 of a budget statement.

(2) There is prescribed for the purposes of section 42(6)(b) of the Act the following information in respect of each school—

(a) the total amount of expenditure actually incurred in that year for the purposes of the school, net of any amount treated by the authority as income attributed to the school;

(b) the amount (if any) of excluded expenditure under the authority’s scheme in respect of contingencies occurring during the year;

(c) the aggregate of the amounts of expenditure on excepted heads or items of expenditure and excluded expenditure under the authority’s scheme other than the amount referred to in sub-paragraph (b) above;

(d) the amount of any increase or decrease in the course of the financial year in the school’s budget share resulting from an increase or decrease in the course of that year in the amount of the authority’s general schools budget;

(e) the amount to be carried forward to the following financial year of any surplus or deficit in the school’s budget share for that or any previous financial year, and

(f) the amount brought forward from the previous financial year of any surplus or deficit in the school’s budget share in any previous financial year.

Prescribed Manner and Time of Publication of Budget and Outturn Statements

9.  For the purposes of section 42(7) of the Act, every budget statement and every outturn statement shall be published by—

(a) furnishing a copy to the Secretary of State for Education and Science, and

(b) making a copy available for reference by parents and other persons at all reasonable times and without charge at—

(i) each education office of the authority, and

(ii) each public library in the area of the authority.

10.—(1) A budget statement shall be published before the beginning of the financial year to which it relates, save that a budget statement for the financial year beginning on 1st April 1990 shall be published before 1st May 1990.

(2) An outturn statement shall be published before 1st November next following the end of the financial year to which the statement relates.