The Education (Budget Statements) (Wales) Regulations 1999

Regulation 4(a)

SCHEDULE 1 FORM OF PART 1 OF BUDGET STATEMENT

Part 1 of a budget statement (the total planned education spending by the authority) shall be in the following form (including the notes).

NOTES TO PART 1

• The numbered notes below refer to the item in the tabular part of the form bearing the corresponding number or letter and number.

• Where an authority does not plan to make any financial provision for any matter listed in the first column of the form a zero should be entered in the appropriate place.

• References in these notes to deductions are references to deductions from the LSB and references to Schedule 2 are references to Schedule 2 to the 1999 Regulations.

• For the purposes of Part 1, a middle school shall be treated as a primary school or as a secondary school, as the case may be, according as to how the school is to be treated by the authority for the purpose of determining its budget share under the authority’s allocation formula.

H1  Enter here the name of the authority, the financial year to which the budget statement relates, the name of a person who can deal with queries in relation to the budget statement and his telephone number.

H2  Enter in these columns as appropriate, for each of the items of the first column of the form, the amount of the authority’s planned expenditure on (a) primary, (b) secondary and (c) special schools, (d) non-school expenditure, (e) the total of the entries in columns (a) to (d) (being the authority’s total gross expenditure in respect of that item), (f) the estimated income to be offset against this expenditure, (g) the net estimated expenditure in respect of that item and (h) the amount in column (g) as a percentage of the LSB as given in line 1.8.

In the case of items in columns (a), (b) and (c) above, an authority must state in the Annex to Part 1 the principal elements of the basis on which the authority apportion planned expenditure between primary, secondary and special schools. In the case of estimated income in column (f) an authority must provide a list of the principal items of estimated income in the Annex to Part 1.

1.  A general heading covering the items comprising the authority’s LSB for the financial year in question. All expenditure within the LSB must be attributed by an authority to one of the following six categories–

1.1 ISB

1.2 Strategic Management

1.3 Access

1.4 Specific Grants

1.5 School Improvement

1.6 Provision of a Specialised Nature

1.1  Enter here the amount of the authority’s ISB for the financial year in question.

Strategic management

1.2.1.1  Enter here all planned expenditure for the categories deducted in accordance with paragraph 28 except sub-paragraph (k), and paragraphs 30, 35 and 41 of Schedule 2 and any other expenditure falling within paragraph 28(e) to (g) of that Schedule.

1.2.1.2  Enter here all planned expenditure deducted in accordance with paragraph 29 of Schedule 2.

1.2.2  Enter here all planned expenditure deducted in accordance with paragraphs 28(k) and 31 of Schedule 2 where the expenditure first falls to be made in that financial year.

1.2.3  Enter here all planned expenditure deducted in accordance with paragraphs 28(k) and 31 of Schedule 2 where the expenditure falls to be made in a preceding financial year.

1.2.4  Enter here all planned expenditure deducted in accordance with paragraphs 33 and 34 of Schedule 2.

1.2.5.1  Enter here all planned expenditure deducted in accordance with paragraphs 37, 38, 39(a) and 40 of Schedule 2.

1.2.5.2  Enter here all planned expenditure deducted in accordance with paragraph 39(b) of Schedule 2.

1.2.6  Enter here all planned expenditure deducted in accordance with paragraph 45 of Schedule 2.

1.2.7  Enter here all planned expenditure deducted in accordance with paragraph 32 of Schedule 2.

1.2.8  Enter here all planned expenditure deducted in accordance with paragraph 36 of Schedule 2.

1.2.9  Enter here all planned expenditure deducted in accordance with paragraph 43 of Schedule 2.

1.2.10  Enter here all planned expenditure deducted in accordance with paragraph 44 of Schedule 2.

1.2.11  Enter here all planned expenditure deducted in accordance with paragraph 42 of Schedule 2.

Access

1.3.1  Enter here all planned expenditure deducted in accordance with paragraph 24(e) of Schedule 2.

1.3.2  Enter here all planned expenditure deducted in accordance with paragraph 24(f) of Schedule 2.

1.3.3  Enter here all planned expenditure deducted in accordance with paragraph 24(g) of Schedule 2.

1.3.4  Enter here all planned expenditure deducted in accordance with paragraph 24(b) and (c) of Schedule 2.

1.3.5  Enter here all planned expenditure deducted in accordance with paragraph 27 of Schedule 2.

1.3.6  Enter here all planned expenditure deducted in accordance with paragraph 24(a) of Schedule 2.

1.3.7  Enter here all planned expenditure deducted in accordance with paragraph 24(d) of Schedule 2.

1.3.8  Enter here all planned expenditure deducted in accordance with paragraphs 25 and 26 of Schedule 2.

Expenditure supported by specific grants

1.4.1  Enter here all planned expenditure deducted in accordance with paragraphs 1 and 2 of Schedule 2 in relation to grant paid under section 484 of the 1996 Act.

1.4.2  Enter here all planned expenditure deducted in accordance with paragraphs 1 and 2 of Schedule 2 other than expenditure falling within 1.4.1 above.

School improvement

1.5.1  Enter here all planned expenditure deducted in accordance with paragraph 20 of Schedule 2.

1.5.2  Enter here all planned expenditure deducted in accordance with paragraph 21 of Schedule 2.

1.5.3  Enter here all planned expenditure deducted in accordance with paragraph 22 of Schedule 2.

1.5.4  Enter here all planned expenditure deducted in accordance with paragraph 23 of Schedule 2.

Provision of a specialised nature

1.6.1  Enter here all planned expenditure deducted in accordance with paragraphs 3 and 4 of Schedule 2.

1.6.2  Enter here all planned expenditure deducted in accordance with paragraphs 5, 6 and 7 of Schedule 2.

1.6.3.1  Enter here all planned expenditure deducted in accordance with paragraph 8 of Schedule 2 in so far as it relates to pupils with statements.

1.6.3.2  Enter here all planned expenditure deducted in accordance with paragraph 8 of Schedule 2 in so far as it relates to pupils without statements.

1.6.4  Enter here all planned expenditure deducted in accordance with paragraph 12 (insofar as it relates to expenditure in relation to pupil referral units) and paragraph 13 of Schedule 2.

1.6.5  Enter here all planned expenditure deducted in accordance with paragraph 15 of Schedule 2.

1.6.6  Enter here all planned expenditure deducted in accordance with paragraph 12 (insofar as it relates to expenditure in relation to education otherwise than at school) of Schedule 2.

1.6.7  Enter here all planned expenditure deducted in accordance with paragraphs 9, 10 and 11 of Schedule 2.

1.6.8  Enter here all planned expenditure deducted in accordance with paragraph 14 of Schedule 2.

1.6.9  Enter here all planned expenditure deducted in accordance with paragraph 16 of Schedule 2.

1.6.10  Enter here all planned expenditure deducted in accordance with paragraph 17 of Schedule 2.

1.6.11  Enter here all planned expenditure deducted in accordance with paragraph 18 of Schedule 2.

1.6.12  Enter here all planned expenditure deducted in accordance with paragraph 19 of Schedule 2.

1.7  Enter here the aggregate for each column (a) to (h) of the amounts entered for the matters referred to in notes 1.2 to 1.6 which aggregates constitute the total of the planned expenditure deducted by the authority from the LSB and planned expenditure falling within paragraph 28(e) to (g) of Schedule 2 for the activities which they carry out.

1.8  Enter here the aggregate for each column (a) to (c) and (e) to (g) of the amounts entered for the matters referred to in notes 1.1 to 1.6 which aggregates constitute the total of all planned expenditure within the LSB and falling within paragraph 28(e) to (g) of Schedule 2.

1.9.1  Enter here expenditure which the authority anticipate will be recouped pursuant to sections 492, 493 or 494 of the 1996 Act.

1.10  Enter here the aggregate of the entries in lines 1.8 and 1.9 being the authority’s total planned expenditure on schools in the financial year in question.

2.  A general heading for notes 2.1 to 2.6 comprising the planned expenditure by the authority upon activities other than those falling within paragraph 1.

2.1  Enter here all planned expenditure on the provision of education for children in nursery schools not being special schools.

2.2  Enter here all planned expenditure on the provision of Adult and Community Education. Where it is necessary to apportion costs between this and other items details of any apportionment should be given in the Annex to Part 1.

2.3  A heading for planned expenditure on the provision of support for students.

2.3.1  Enter here all planned expenditure under section 1(1) of the Education Act 1962(1) (mandatory awards).

2.3.2  Enter here all planned expenditure to be incurred by virtue of regulations under section 22 of the Teaching and Higher Education Act 1998(2) (student support).

2.3.3  Enter here all planned expenditure under section 1(6) or 2 of the Education Act 1962 (discretionary grants).

2.4  Enter here all planned expenditure on the provision of transport under section 509 of the 1996 Act other than in relation to schools (Home to College Transport).

2.5  Enter here all planned expenditure on making pension payments other than in respect of schools.

2.6  Enter here all planned expenditure on the authority’s Youth Service.

2.7  Enter here the aggregate for each column of the amounts entered for the matters referred to in notes 2.1 to 2.6.

2.8  Enter in this line the aggregate for each column (a) to (g) of the amounts entered for the matters referred to in notes 1.10 and 2.7.

3.  Enter here all capital expenditure being expenditure which the authority propose to capitalise in their accounts in accordance with proper practices being those accounting practices—

(i) which the authority are required to follow by virtue of any enactment, or

(ii) which, whether by reference to any generally recognised published code or otherwise, are regarded as proper accounting practices to be followed in the keeping of accounts of local authorities, either generally or of the description concerned;

but in the event of any conflict in any respect between the practices falling within (i) above and those falling within (ii) above, only those falling within (ii) above are to be regarded as proper practices(3).

4.  Enter here the aggregate for each column (a) to (g) of the amounts referred to in notes 2.8 and 3.

ANNEX TO PART 1

No form is prescribed for the Annex to Part 1. Authorities should include in the Annex any relevant information in addition to that required by these regulations to be included in the table in Part 1 or where there is insufficient space in the table.

Where any method of apportionment is adopted for allocating estimated expenditure between primary, secondary and special schools a full explanation of derivation of ratios must be given in this Annex, together with information regarding sources and age of data.

(1)

1962 c. 12.

(2)

1998 c. 30.

(3)

These are the proper practices as referred to in section 66(4) of the Local Government and Housing Act 1989 (c. 42) and, at the date that these Regulations are made, they include the Code of Practice on Local Authority Accounting in Great Britain 1998 (ISBN 0 85299 853 8).