The Education (Grant-maintained Special Schools) (Finance) Regulations 1994

SCHEDULE 1 Regulation 5(2) THE RELEVANT PERCENTAGE

1.  Subject to paragraph 2, for the purposes of regulations 5(2) and 9(4) the relevant percentage in respect of any school is the percentage specified in the right-hand column of the following table opposite the reference in the left-hand column to the local education authority by which the school was maintained before it became a grant-maintained special school—

Local Education Authority	%
AVON	17.6
BARKING AND DAGENHAM	26.8
BARNET	11.5
BARNSLEY	12.5
BEDFORD	8.8
BERKSHIRE	9.3
BEXLEY	10.9
BIRMINGHAM	9.7
BOLTON	8.3
BRADFORD	9.3
BRENT	13.1
BROMLEY	12.6
BUCKINGHAMSHIRE	11.5
BURY	8.3
CALDERDALE	6.2
CAMBRIDGESHIRE	7.1
CAMDEN	21.1
CHESHIRE	15.0
CITY OF LONDON N/A
CLEVELAND	14.8
CORNWALL	5.5
COVENTRY	8.7
CROYDON	10.7
CUMBRIA	12.0
DERBYSHIRE	11.2
DEVON	9.6
DONCASTER	11.2
DORSET	13.0
DUDLEY	18.3
DURHAM	12.5
EALING	9.0
EAST SUSSEX	14.2
ENFIELD	7.5
ESSEX	7.9
GATESHEAD	12.6
GLOUCESTERSHIRE	6.8
GREENWICH	10.2
HACKNEY	9.3
HAMMERSMITH & FULHAM	11.4
HAMPSHIRE	13.4
HARINGEY	9.4
HARROW	9.8
HAVERING	10.5
HEREFORD AND WORCESTER	12.3
HERTFORDSHIRE	6.0
HILLINGDON	12.5
HOUNSLOW	20.6
HUMBERSIDE	6.3
ISLE OF WIGHT	19.0
ISLES OF SCILLY N/A
Local Education Authority %
ISLINGTON	8.1
KENSINGTON AND CHELSEA	11.1
KENT	19.1
KINGSTON	18.5
KIRKLEES	14.7
KNOWSLEY	8.3
LAMBETH	11.4
LANCASHIRE	11.4
LEEDS	9.2
LEICESTERSHIRE	11.7
LEWISHAM	8.9
LINCOLNSHIRE	11.7
LIVERPOOL	17.7
MANCHESTER	7.7
MERTON	9.7
NEWCASTLE	11.9
NEWHAM	11.6
NORFOLK	13.9
NORTHAMPTONSHIRE	4.4
NORTHUMBERLAND	9.7
NORTH YORKSHIRE	10.5
NOTTINGHAMSHIRE	7.6
OLDHAM	24.7
OXFORDSHIRE	11.2
REDBRIDGE	17.9
RICHMOND UPON THAMES	12.2
ROCHDALE	11.0
ROTHERHAM	16.8
ST HELENS	10.7
SALFORD	9.1
SANDWELL	14.6
SEFTON	17.5
SHEFFIELD	10.7
SHROPSHIRE	9.8
SOLIHUL	10.5
SOMERSET	13.4
SOUTH TYNESIDE	17.2
SOUTHWARK	11.4
STAFFORDSHIRE	9.0
STOCKPORT	13.3
SUFFOLK	10.1
SUNDERLAND	13.2
SURREY	7.5
SUTTON	17.1
TAMESIDE	7.9
TOWER HAMLETS	9.6
TRAFFORD	13.6
WAKEFIELD	10.1
WALSALL	11.2
WALTHAM FOREST	6.5
WANDSWORTH	22.4
WARWICKSHIRE	12.3
WESTMINSTER	13.8
WEST SUSSEX	12.5
WIGAN	6.5
WILTSHIRE	8.8
WIRRAL	12.5
WOLVERHAMPTON	5.4

2.—(1) The relevant percentage for the purposes of regulations 5(2)

and 9(4) in respect of any school which, before becoming a grant-maintained special school, was maintained by North Tyneside Metropolitan Borough Council (“the Authority”) is the percentage which the amount determined in accordance with sub-paragraph (2) below is of the amount of the Authority’s aggregated budget for special schools for the financial year in question included, in accordance with regulation 3(a) of, and notes (5) and (8) in Schedule 1 to, the Education (School Financial Statements) (Prescribed Particulars etc) Regulations 1994(1)(“the 1994 Regulations”), in Part I of the Authority’s statement prepared under section 42(3) of the 1988 Act for that year (“the statement”).

(2) The funding authority shall determine the amount remaining after the sum of the amount of the Authority’s aggregated budget referred to in sub-paragraph (1) above and the aggregate of the amounts referred to in sub-paragraph (3) below is deducted from the amount of the Authority’s general schools budget for special schools for the financial year in question included, in accordance with regulation 3(a) of, and notes (5) and (40) in Schedule 1 to, the 1994 Regulations, in the statement.

(3) The amounts referred to in sub-paragraph (2) above are the amounts included in the statement, in accordance with regulation 3(a) of, and the relevant notes in Schedule 1 to, the 1994 Regulations, in respect of the following matters—

(a) capital expenditure (35);

(b) capital financing costs (36);

(c) provision of transport for pupils between home and school (31);

(d) existing commitments to pay compensation for redundancy, dismissal or premature retirement of staff (21)(b);

(e) assessing pupils' special educational needs, making special educational provision for pupils with statements of special educational needs and reviewing such statements (15)(a);

(f) education welfare services (13);

(g) educational psychology services (14);

(h) provision for pupils of clothing, board and lodging and financial support (19);

(i) expenditure expected to be offset by income received as grant (37)(a)(i) and (b);

(j) provision of school meals and milk (32)(a) and (b);

(k) contingencies (25);

(l) expenditure of the kind referred to in section 11 of the Local Government Act 1966 not expected to be offset by income received as central government grant (37)(a)(ii); and

(m) expenditure on the provision of education advisers and the inspection of schools which is expected to be offset by income received from Her Majesty’s Chief Inspector of Schools in England (12)(a).

(4) For the purposes of sub-paragraph (3) above “the relevant notes” means, in relation to each matter set out in sub-paragraphs (a) to (m) in that sub-paragraph, note (5) and the note indicated in respect of that matter.

Regulation 9(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 9(2) the amount of relevant expenditure incurred by the local education 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; and

(iii) rent, non-domestic rates, water rates and charges for the supply of water or the provision of sewerage services; 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 local education 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 local education authority in respect of compensation for premature retirement of persons formerly employed by them to work at a school maintained by them, where the decision to credit a period of service for the purposes of payment of compensation for premature retirement was made before 1st 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 local education 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 where the expenditure was not included in the authority’s aggregated budget for the year;

(f) expenditure in respect of the provision of education under section 298 of the Education Act 1993;

(g) expenditure offset by income received from Her Majesty’s Chief Inspector of Schools in England;

(h) expenditure of the kind referred to in section 11 of the Local Government Act 1966 in respect of posts approved by the Secretary of State for the purpose of making grants in respect of such expenditure, not being expenditure expected to be offset by income received as central government grants.

Regulations 14 and 17

SCHEDULE 3 REQUIREMENTS WHICH MAY BE ATTACHED TO PAYMENT OF MAINTENANCE 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 1988 Act or the 1993 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 funding authority; and

(g) examinations by persons authorised by the funding authority 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 funding authority think fit.

Regulation 15

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 16

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 grants for education support and training are for the time being payable to local education authorities by virtue of regulations made under section 1 of the Education (Grants and Awards) Act 1984(2);

(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 funding authority 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 funding authority 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 costs incurred by 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 funding authority was occasioned by circumstances outside the control of the governing body;

(vi) the school becoming a grant-maintained special school, 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 date of implementation of the proposals in respect of the school; and

(vii) the implementation of that part of the curriculum for the school falling outside the curriculum referred to in section 2(1) of the 1988 Act; 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 1988 Act(3).

Eric Forth

Minister of State,

Department for Education

9th August 1994

(1)

S.I. 1994/323.

(2)

1984 c. 11. Section 1 is amended by section 278 of the Education Act 1993. The current Regulations are the Education (Grants for Education Support and Training) Regulations 1994 (S.I. 1994/612).

(3)

The current Regulations are the Education (Grants) (Travellers and Displaced Persons) Regulations 1993 (S.I. 1993/569).