The Education (Grant-maintained Schools) (Finance) Regulations 1993

Regulations 8(2) and 13(4)

SCHEDULE 1 DETERMINATION OF THE RELEVANT PERCENTAGE

1.  This Schedule applies for the purposes of determining the relevant percentage under regulation 8(1) or 13(4).

2.  For the purposes of regulation 8(1), the relevant percentage in respect of any school for any financial year is whichever is the greater of the percentages determined for the school in accordance with paragraphs 4 and 5.

3.  For the purposes of regulation 13(4), the relevant percentage in respect of any school for any financial year is the percentage determined in accordance with paragraph 4.

4.  For the purposes of this paragraph, the percentage is that specified—

(a) where the school is a primary school, in the second column of the table, or

(b) where the school is a secondary school, in the third column of the table,

opposite the reference in the first column of the table to the local education authority which is the former maintaining authority in relation to the school.

Local Education Authority	Primary	Secondary
Avon County Council	19·5	12·7
London Borough of Barking and Dagenham	13·1	9·8
London Borough of Barnet	18·6	13·0
Barnsley Metropolitan Borough Council	16·0	10·4
Bedfordshire County Council	18·3	13·5
Berkshire County Council	11·9	7·9
London Borough of Bexley	14·2	9·4
Birmingham City Council	21·2	13·9
Bolton Metropolitan Borough Council	14·2	9·3
Bradford City Council	14·6	11·6
London Borough of Brent	13·5	8·9
London Borough of Bromley	13·4	9·2
Buckinghamshire County Council	16·9	11·6
Bury Metropolitan Borough Council	10·8	7·6
Calderdale Metropolitan Borough Council	16·2	11·7
London Borough of Camden	14·6	10·9
Cambridgeshire County Council	11·4	7·6
Cheshire County Council	13·4	9·2
Common Council of the City of London	24·9	24·9
Cleveland County Council	14·2	10·1
Cornwall County Council	13·2	9·1
Coventry City Council	23·0	15·5
London Borough of Croydon	14·6	10·1
Cumbria County Council	15·0	9·9
Derbyshire County Council	15·7	9·9
Devon County Council	13·5	9·2
Doncaster Metropolitan Borough Council	17·8	11·8
Dorset County Council	16·1	11·3
Dudley Metropolitan Borough Council	18·0	12·9
Durham County Council	16·3	11·0
London Borough of Ealing	16·7	12·2
East Sussex County Council	19·1	12·5
London Borough of Enfield	14·5	10·3
Essex County Council	14·4	9·1
Gateshead Metropolitan Borough Council	17·4	12·1
Gloucestershire County Council	13·8	11·6
London Borough of Greenwich	24·8	18·9
London Borough of Hackney	33·6	22·9
London Borough of Hammersmith and Fulham	27·1	19·8
Hampshire County Council	15·5	10·2
London Borough of Haringey	19·5	14·6
London Borough of Harrow	17·6	12·4
London Borough of Havering	18·1	11·4
Hereford and Worcester County Council	14·8	11·3
Hertfordshire County Council	15·3	10·6
London Borough of Hillingdon	16·5	11·6
London Borough of Hounslow	16·4	13·0
Humberside County Council	16·2	11·2
The Council of the Isles of Scilly	15·0	7·5
Isle of Wight County Council	16·0	12·4
London Borough of Islington	20·3	16·1
The Royal Borough of Kensington and Chelsea	28·9	19·6
Kent County Council	16·5	10·9
The Royal Borough of Kingston upon Thames	15·2	10·3
Kirklees Metropolitan Borough Council	16·6	11·0
Knowsley Metropolitan Borough Council	17·6	11·7
London Borough of Lambeth	25·3	17·5
Lancashire County Council	15·5	10·3
Leeds City Council	14·4	11·2
Leicestershire County Council	17·8	12·2
London Borough of Lewisham	27·0	19·8
Lincolnshire County Council	15·2	9·8
Liverpool City Council	16·6	9·8
Manchester City Council	14·6	9·4
London Borough of Merton	17·8	13·2
Newcastle upon Tyne City Council	17·4	12·0
London Borough of Newham	21·7	13·3
Norfolk County Council	11·5	7·6
North Tyneside Metropolitan Borough Council	17·1	12·1
Northamptonshire County Council	12·3	8·4
Northumberland County Council	11·8	9·4
North Yorkshire County Council	15·8	10·6
Nottinghamshire County Council	16·8	12·5
Oldham Metropolitan Borough Council	20·6	12·6
Oxfordshire County Council	15·1	11·3
London Borough of Redbridge	20·0	12·6
London Borough of Richmond upon Thames	18·0	14·3
Rochdale Metropolitan Borough Council	14·0	9·0
Rotherham Metropolitan Borough Council	17·7	12·5
St. Helens Metropolitan Borough Council	14·2	9·5
Salford City Council	13·6	8·3
Sandwell Metropolitan Borough Council	19·6	10·5
Sefton Metropolitan Borough Council	13·7	8·5
Sheffield City Council	14·2	9·8
Shropshire County Council	13·7	8·8
Solihull Metropolitan Borough Council	15·6	10·6
Somerset County Council	18·4	12·9
South Tyneside Metropolitan Borough Council	14·7	10·9
London Borough of Southwark	26·8	19·9
Staffordshire County Council	15·8	11·3
Stockport Metropolitan Borough Council	13·4	8·8
Suffolk County Council	12·9	9·5
Sunderland Metropolitan Borough Council	12·8	9·2
Surrey County Council	14·2	9·9
London Borough of Sutton	15·2	10·2
Tameside Metropolitan Borough Council	15·7	10·7
London Borough of Tower Hamlets	29·1	21·6
Trafford Metropolitan Borough Council	17·5	10·3
Wakefield Metropolitan District Council	18·0	10·7
Walsall Metropolitan Borough Council	17·8	12·3
London Borough of Waltham Forest	23·3	14·7
London Borough of Wandsworth	16·5	10·8
Warwickshire County Council	12·5	8·3
Westminster City Council	15·5	12·0
West Sussex County Council	15·5	10·6
Wigan Metropolitan Borough Council	18·1	11·5
Wiltshire County Council	19·9	12·5
Wirral Metropolitan Borough Council	13·1	9·0
Wolverhampton Metropolitan Borough Council	22·7	15·1

5.—(1) For the purposes of this paragraph, the Secretary of State shall determine the percentage which the amount determined in accordance with sub-paragraph (2) below is of the amount determined in accordance with sub-paragraph (4) below.

(2) The Secretary of State shall determine an amount by the application of the following formula—

where

• A is the amount of the former maintaining authority’s general schools' budget for the financial year in question which, in the opinion of the Secretary of State, would remain after deducting from it—

  (a)

  their aggregated budget for the year;

  (b)

  subject to paragraph (3) below, the authority’s planned expenditure on those descriptions of expenditure listed in paragraph 2 of Schedule 2;

  (c)

  the authority’s planned expenditure on the provision of school meals; and

  (d)

  any amount appropriated for meeting expenditure in respect of contingencies:

• Provided that in determining the amounts under paragraphs (b) to (d) the Secretary of State shall exclude any such expenditure, or, in the case of expenditure in respect of contingencies, any amount appropriated by the authority for meeting such expenditure, falling within their aggregated budget;

• B is the number of registered pupils on a date determined by the Secretary of State at all primary schools or all secondary schools maintained or formerly maintained by the former maintaining authority (according as to whether the school is a primary school or a secondary school) which are required to be covered by a statement for the financial year in question under section 42 of the Act; and

• C is the number of registered pupils on that date at all such schools whether primary or secondary.

(3) For the purposes of sub-paragraph (2)(b) above, the reference in paragraph 2(d) of Schedule 2 to “the preceding financial year” shall be read as a reference to “the financial year in question”.

(4) The Secretary of State shall determine an amount which appears to him to be equal to the amount of the authority’s aggregated budget which is available for allocation to all primary schools or all secondary schools maintained or formerly maintained by them which are required to be covered by the authority’s scheme for the financial year in question, according as to whether the school is a primary school or a secondary school.

Regulation 13(3)

SCHEDULE 2 RELEVANT EXPENDITURE

1.  Subject to paragraph 2, the following heads or items of expenditure are to be included for the purposes of determining in accordance with regulation 13(2) the amount of relevant expenditure incurred by the former maintaining authority in the preceding financial year:

(a) salaries of, and other costs attributable to, staff employed to work wholly or partly at the school other than staff employed in the provision of school meals;

(b) expenditure on books, stationery and other educational equipment for use at the school;

(c) expenditure on telephones and postage for the purposes of the school;

(d) examination fees incurred in relation to registered pupils at the school;

(e) expenditure relating to the school premises, including in particular—

(i) heating and lighting;

(ii) caretaking and cleaning;

(iii) rent, non-domestic rates, water rates and charges for the supply of water or the provision of sewerage services;

(iv) insurance; and

(v) repairs and maintenance; and

(f) any other expenditure treated by the authority as forming part of the direct costs of the school.

2.  The heads or items of expenditure referred to in paragraph 1 are not to be included for the purposes of determining the amount of relevant expenditure to the extent that they fall within any of the following descriptions of expenditure, namely—

(a) expenditure treated by the former maintaining authority as expenditure of a capital nature;

(b) expenditure in respect of the repayment of the principal of, the payment of interest on and the discharge of any financial obligation in connection with, any loan raised to meet expenditure of a capital nature;

(c) expenditure which is offset by income received as central government grant in support of specific expenditure;

(d) expenditure required to meet the liabilities of the former maintaining authority in respect of compensation for premature retirement of—

(i) persons formerly employed by them to work at a school maintained by them; or

(ii) persons formerly employed by the governing body of a school maintained by them,

where the decision to credit a person with a period of service for the purposes of payment of compensation for premature retirement was made before 1 April in the preceding financial year; and

(e) expenditure on the following items and on any necessary administrative costs associated therewith—

(i) transport of pupils between home and school;

(ii) the provision of clothing for pupils;

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

(iv) education welfare officers and educational psychologists where the expenditure is incurred in connection with the performance of a duty or the exercise of a power by the former maintaining authority which is to be performed or exercised by them both in relation to pupils at schools maintained by them and in relation to pupils at grant-maintained schools; and

(v) additional support provided to schools specifically for pupils with statements of special educational needs in accordance with those statements.

Regulations 19 and 22

SCHEDULE 3 REQUIREMENTS WHICH MAY BE ATTACHED TO PAYMENT OFMAINTENANCE GRANTS AND SPECIAL PURPOSE GRANTS

1.  A requirement that the governing body shall secure, so far as their powers extend, that the school is conducted in accordance with any requirements imposed by or under any enactment including, in particular, any imposed by or under the Act or the instrument or articles of government for the school.

2.  Requirements with respect to the maintenance of proper accounts including, in particular, requirements as to—

(a) the appointment by the governing body of a person who will be responsible to them for the administration of their financial affairs;

(b) the accounting systems and methods to be adopted by the governing body and the form of their accounts and supporting records;

(c) internal financial controls including, in particular, requirements as to the procedures to be adopted with respect to the receipt and disbursement of money by the governing body; and

(d) the publication of the governing body’s accounts.

3.  Requirements as to audit and inspection of the governing body’s accounts, including, in particular, requirements as to—

(a) the procedure to be adopted in appointing and replacing auditors;

(b) any qualifications the auditors are to possess;

(c) the duration of auditors' appointments;

(d) the frequency of audits;

(e) the functions which are to be performed by the auditors in respect of the school;

(f) the inspection of accounts and supporting records on request by any person authorised by the Secretary of State; and

(g) examinations by persons authorised by the Secretary of State or the Comptroller and Auditor General into the economy, efficiency and effectiveness with which the governing body of the school have used their resources in discharging their functions.

4.  Such further requirements relating to the conduct of the school’s financial affairs as the Secretary of State thinks fit.

Regulation 20

SCHEDULE 4 EXPENDITURE OF A CAPITAL NATURE

1.  Expenditure of a capital nature is expenditure on, or in connection with,—

(a) the acquisition, reclamation, improvement or laying out of any land;

(b) the acquisition, construction, enlargement, improvement, repair or demolition of any building, wall, fence or other structure, or any playground or other hard-standing;

(c) the laying out of playing fields and other facilities for social activities and physical recreation; or

(d) the provision of any furniture, plant, machinery, apparatus, vehicles, vessels and equipment;

used or intended to be used for the purposes of a school.

2.  In paragraph 1 above “building” includes any fixtures and fittings affixed to a building.

Regulation 21(1)

SCHEDULE 5 EXPENDITURE IN RESPECT OF WHICH SPECIAL PURPOSE GRANTS MAY BE PAID

1.  In this Schedule—

• “eligible training” means—

  (a)

  the training or further training as teachers of persons other than qualified teachers who are employed by the governing body of a school; and

  (b)

  the further training of any qualified teacher who is employed by the governing body of a school; and

• “trainee” means a person undergoing eligible training in respect of whom special purpose grant is being paid under these Regulations.

2.  The expenditure in respect of which special purpose grants may be paid is—

(a) expenditure for or in connection with any of the purposes relevant to schools for which education support grants are for the time being payable by virtue of regulations made under section 1 of the Education (Grants and Awards) Act 1984(1);

(b) expenditure for or in connection with the training of any teacher or other member of the staff of a school including, in particular, expenditure on—

(i) tuition fees, examination fees and residential and other charges payable in respect of eligible training;

(ii) travelling, subsistence and other incidental expenses of a trainee;

(iii) that part of the remuneration of persons whose employment is necessary to free the trainees for training which relates to the period during which their employment is so necessary; and

(iv) the cost of providing (including the provision of premises), planning, co-ordinating, monitoring and evaluating eligible training:

provided that where such costs are incurred for such purposes and for other purposes special purpose grant shall be payable only in respect of such proportion of those costs as is attributable to the provision, planning, co-ordinating, monitoring or evaluation of eligible training;

(c) expenditure in respect of expenses which it appears to the Secretary of State the governing bodies of schools cannot reasonably be expected to meet from maintenance grant being expenses incurred or to be incurred for or in connection with—

(i) any structural survey which the Secretary of State has required to be carried out in respect of any building used for the purposes of the school;

(ii) the dismissal (whether by reason of redundancy or otherwise) or for the purpose of securing the resignation of any person who is or was a member of the staff of the school, and the premature retirement of such a person;

(iii) any liability of the school in respect of Value Added Tax;

(iv) insurance of the school premises;

(v) meeting any urgent need of the school which in the opinion of the Secretary of State was occasioned by circumstances outside the control of the governing body; and

(vi) the school’s acquisition of grant-maintained status and the transfer to the governing body of the responsibility for the conduct of the school, where those expenses are incurred within 12 months of the incorporation date; and

(d) expenditure of a class or description relevant to schools and for or in connection with the purpose for which grants are for the time being payable by virtue of regulations made under section 210 of the Act(2)

John Patten

Secretary of State for Education

9th March 1993

(1)

1984 c. 11; see the Education Support Grant Regulations 1992 (S.I. 1992/3275).

(2)

see the Education (Grants) (Travellers and Displaced Persons) Regulations 1990 (S.I 1990/306, amended by S.I. 1991/131). With effect from 1 April 1993 these Regulations are to be replaced by the Education (Grants) (Travellers and Displaced Persons) Regulations 1993 (S.I. 1993/569).