The Education (Grant-maintained and Grant-maintained Special Schools) (Finance) (Wales) Regulations 1997

Regulations 8, 9 and 15(4)

SCHEDULE 1 DETERMINATION OF THE RELEVANT PERCENTAGE

1.  In these Regulations the relevant percentage is the percentage which the amount determined in accordance with paragraph 2 is of the amount determined in accordance with paragraph 3.

2.  The Secretary of State shall determine an amount which is equal to that part of the relevant authority’s planned financial provision for their relevant schools included in their general schools’ budget for the financial year in question which, in his opinion, would remain after deducting—

(a) the authority’s planned financial provision for their relevant schools included in their aggregated budget;

(b) their planned expenditure in respect of their relevant schools on those descriptions of expenditure listed in paragraph 2 of Schedule 2;

(c) an amount representing, or approximating to, the expenditure which the authority will incur in respect of the provision of free school meals calculated by the application of the following formula—

F × P × 190,

where

• F represents the matter denoted by that letter in regulation 5(12); and

• P is the number of registered pupils in receipt of free school meals at the authority’s relevant schools on a date determined by the Secretary of State; and

(d) the amount (if any) appropriated by the authority for meeting expenditure on contingencies in respect of their relevant schools;

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

3.  The Secretary of State shall determine an amount which appears to him to be equal to that part of the relevant authority’s aggregated budget as is available for allocation to their relevant schools for the financial year in question.

4.  Regulation 17 applies in relation to amounts required to be determined under this Schedule as it applies to amounts required to be determined under Part 2 of these Regulations, references in that regulation to determining the amount of maintenance grant payable in respect of a school (however expressed) being read as references to determining any amount required to be determined under this Schedule.

Regulation 15(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 15(2) the amount of relevant expenditure incurred by the relevant authority in the preceding financial year:

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

(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 relevant 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 relevant 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 1st April in the preceding financial year;

(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 and board and lodging 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, education social workers and educational psychologists where the expenditure is incurred in connection with the performance of a duty or the exercise of a power by the relevant 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 grant-maintained special schools; and

(v) making assessments of, and making and reviewing statements for, children with special educational needs and making the special educational provision for pupils with statements of special educational needs specified in their statements;

(f) expenditure in respect of the provision of education under section 19 of the 1996 Act;

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

(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 grant or grant from any of the European Communities.

Regulations 20 and 23

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, the 1996 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 21

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 22(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 grants for education support and training are for the time being payable by virtue of regulations made under section 484 of the 1996 Act(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 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 Secretary of State was occasioned by circumstances outside the control of the governing body;

(vi) the school becoming a grant-maintained school, and the assumption by 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;

(vii) a contract for the provision of property and services to, or for the purposes of, the school, where the provision of the services is linked to and dependent upon the provision of the property;

(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 488 of the 1996 Act(2); and

(e) any expenditure incurred for or in connection with the remuneration of any teacher who is employed to provide cover for the head teacher while the head teacher is attending any meeting or course in connection with his responsibilities as head teacher;

(f) expenditure incurred or to be incurred by the governing body of primary schools in connection with—

(i) the procurement of professional advice for the purposes of the school; and

(ii) staff absences.

William Hague

Secretary of State for Wales

3rd March 1997

(1)

The Regulations in force on the date of these Regulations are the Education (Grants for Education Support and Training) (Wales) Regulations 1997 (S.I. 1997/390).

(2)

See the Education (Grants) (Travellers and Displaced Persons) Regulations 1993 S.I. 1993/569 as amended by S.I. 1995/543.