Regulation 3(1)(a)
SCHEDULE 1FORM 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 and in accordance with the notes.
NOTES TO PART 1
The numbered notes below refer to the item in the table bearing the corresponding number or letter. Where an authority do 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.
H1 Enter in these columns as appropriate, for each of the items in 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, and (g) the net planned expenditure in respect of that item.
In the case of items in columns (a), (b) and (c), an authority must state in the Annex to Part 1 the principal elements of the basis on which they 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 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, including School Standards Grant, and devolved Standards Fund grants.
1.2 Strategic Management
1.3 Specific Grants
1.4 Special Education
1.5 School Improvement
1.6 Access.
ISB, including School Standards Grant, and devolved Standards Fund grant
1.1—1.1.1 Enter here the part of the ISB attributable to primary and special schools but excluding School Standards Grant attributable to these schools.
1.1.2 Enter here the part of the ISB attributable to secondary schools without sixth forms but excluding School Standards Grant attributable to these schools.
1.1.3 Enter here the part of the ISB attributable to secondary schools with sixth forms but excluding School Standards Grant attributable to these schools.
1.1.4 Enter here the amount of the School Standards Grant attributable to primary, secondary and special schools and paid as part of the ISB.
1.1.5 Enter here the amount of the ISB for the financial year in question.
1.1.6 Enter here all planned expenditure deducted in accordance with paragraphs 1 and 2 of Schedule 1 in relation to Standards Fund grant in cases where decisions about the spending of the grant are delegated to the governing bodies of schools.
1.1.7 Enter here the aggregate of 1.1.5 and 1.1.6.
Strategic Management
1.2.1 Enter here all planned expenditure deducted in accordance with paragraph 27, except sub-paragraph (k), and paragraphs 28, 30, 33 and 39 of Schedule 1 of the 2002 Regulations and any other expenditure falling within paragraph 27(e) to (g) of that Schedule not forming part of the LSB.
1.2.2. Enter here all planned expenditure deducted in accordance with paragraphs 27(k) and 29 of Schedule 1 of the 2002 Regulations, where the expenditure first falls to be made on or after 1 April 1999.
1.2.3 Enter here all planned expenditure deducted in accordance with paragraphs 27(k) and 29 of Schedule 1 of the 2002 Regulations, where the expenditure first fell to be made before 1st April 1999.
1.2.4 Enter here all planned expenditure deducted in accordance with paragraphs 31 and 32 of Schedule 1 of the 2002 Regulations.
1.2.5.1 Enter here all planned expenditure deducted in accordance with paragraphs 35, 36 and 37 of Schedule 1 of the 2002 Regulations.
1.2.5.2 Enter here all planned expenditure deducted in accordance with paragraph 38 of Schedule 1 of the 2002 Regulations.
1.2.6 Enter here all planned expenditure deducted in accordance with paragraph 45 of Schedule 1 of the 2002 Regulations.
1.2.7 Enter here all planned expenditure deducted in accordance with paragraph 34 of Schedule 1 of the 2002 Regulations.
1.2.8.1 Enter here all planned expenditure deducted in accordance with paragraph 40 of Schedule 1 of the 2002 Regulations.
1.2.8.2 Enter here all planned expenditure deducted in accordance with paragraph 41 of Schedule 1 of the 2002 Regulations.
1.2.9 Enter here all planned expenditure deducted in accordance with paragraph 42 of Schedule 1 of the 2002 Regulations.
1.2.10 Enter here all planned expenditure deducted in accordance with paragraph 43 of Schedule 1 of the 2002 Regulations.
1.2.11 Enter here all planned expenditure deducted in accordance with paragraph 44 of Schedule 1 of the 2002 Regulations.
1.2.12 Enter here for columns (a) to (g) the aggregate of the entries in lines 1.2.1 to 1.2.11.
Specific Grants (Revenue Expenditure)
1.3.1 Enter here all planned expenditure deducted in accordance with paragraphs 1(a) and 2 of Schedule 1 of the 2002 Regulations, in relation to Standards Fund grant other than in cases where decisions about spending of the grant are delegated to the governing bodies of schools.
1.3.2 Enter here all planned expenditure deducted in accordance with paragraphs 1(a) and 2 of Schedule 1 of the 2002 Regulations, other than in relation to Standards Fund grant and Class Size grant.
1.3.3 Enter here all planned expenditure of a revenue nature deducted in accordance with paragraphs 1(a) and 2 of Schedule 1 of the 2002 Regulations in relation to Class Size grants.
1.3.4 Enter here for each column (a) to (c) and (e) to (g) the aggregate of 1.3.1, 1.3.2 and 1.3.3.
Special Education
1.4.1 Enter here all planned expenditure deducted in accordance with paragraphs 3 and 4 of Schedule 1 of the 2002 Regulations.
1.4.2 Enter here all planned expenditure deducted in accordance with paragraphs 5, 6 and 7 of Schedule 1 of the 2002 Regulations.
1.4.3.1 Enter here all planned expenditure deducted in accordance with paragraph 8 of Schedule 1 of the 2002 Regulations, insofar as it relates to pupils with statements.
1.4.3.2 Enter here all planned expenditure deducted in accordance with paragraph 8 of Schedule 1 of the 2002 Regulations, insofar as it relates to pupils without statements.
1.4.4 Enter here all planned expenditure deducted in accordance with paragraphs 9, 10 and 11 of Schedule 1 of the 2002 Regulations.
1.4.5.1 Enter here all planned expenditure deducted in accordance with paragraph 12 of Schedule 1 of the 2002 Regulations, insofar as it relates to expenditure in relation to pupil referral units.
1.4.5.2 Enter here all planned expenditure deducted in accordance with paragraph 13 of Schedule 1 of the 2002 Regulations.
1.4.6 Enter here all planned expenditure deducted in accordance with paragraph 12 of Schedule 1 of the 2002 Regulations insofar as it relates to expenditure in relation to education otherwise than at school.
1.4.7 Enter here all planned expenditure deducted in accordance with paragraph 14 of Schedule 1 of the 2002 Regulations.
1.4.8 Enter here all planned expenditure deducted in accordance with paragraph 15 of Schedule 1 of the 2002 Regulations.
1.4.9 Enter here all planned expenditure deducted in accordance with paragraphs 16 and 17 of Schedule 1 of the 2002 Regulations.
1.4.10 Enter here for columns (a) to (c) and (e) to (g) the aggregate of lines 1.4.1 to 1.4.9.
School Improvement
1.5 Enter here all planned expenditure deducted in accordance with paragraph 18 of Schedule 1 of the 2002 Regulations.
Access
1.6.1 Enter here all planned expenditure deducted in accordance with paragraph 19(a) of Schedule 1 of the 2002 Regulations.
1.6.2 Enter here all planned expenditure deducted in accordance with paragraph 19(b), (c) and (e) of Schedule 1 of the 2002 Regulations.
1.6.3 Enter here all planned expenditure deducted in accordance with paragraph 19(d) of Schedule 1 of the 2002 Regulations.
1.6.4 Enter here all planned expenditure deducted in accordance with paragraph 19(f) of Schedule 1 of the 2002 Regulations.
1.6.5 Enter here all planned expenditure deducted in accordance with paragraph 19(g) of Schedule 1 of the 2002 Regulations.
1.6.6 Enter here all planned expenditure deducted in accordance with paragraph 19(h) of Schedule 1 of the 2002 Regulations.
1.6.7.1 Enter here all planned expenditure deducted in accordance with paragraphs 20(a) and (b) of Schedule 1 of the 2002 Regulations.
1.6.7.2 Enter here all planned expenditure deducted in accordance with paragraph 22 of Schedule 1 of the 2002 Regulations.
1.6.7.3 Enter here all planned expenditure deducted in accordance with paragraphs 20(c) and (d) of Schedule 1 of the 2002 Regulations.
1.6.8 Enter here all planned expenditure deducted in accordance with paragraph 21 of Schedule 1 of the 2002 Regulations.
1.6.9 Enter here all planned expenditure deducted in accordance with paragraph 23 of Schedule 1 of the 2002 Regulations.
1.6.10 Enter here all planned expenditure deducted in accordance with paragraph 24 of Schedule 1 of the 2002 Regulations.
1.6.11 Enter here all planned expenditure deducted in accordance with paragraph 25 of Schedule 1 of the 2002 Regulations.
1.6.12 Enter here all planned expenditure deducted in accordance with paragraph 26 of Schedule 1 of the 2002 Regulations.
1.6.13 Enter here for columns (a) to (c) and (e) to (g) the aggregate for each of the said columns of lines 1.6.1 to 1.6.12.
1.7 Enter here the aggregate for each column (a) to (g) 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 authority from the LSB, and planned expenditure falling within paragraph 27(e) to (g) of Schedule 1 of the 2002 Regulations, not forming part of the LSB, for the activities which they carry out.
1.7.1 Enter here the part of the amount entered for column (f) for the matter referred to in note 1.7 relating to income received by the authority by way of grant.
1.8 Enter here the aggregate for each column (a) 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 27(e) to (g) Schedule 1 of the 2002 Regulations, not forming part of the LSB.
1.9 Enter here expenditure which the authority anticipate will be recouped pursuant to section 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 2.7 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 under the age of 5 who are not registered pupils in maintained 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 expenditure under section 1(6) or 2 of the Education Act 1962 (discretionary grants) or under section 518 of the 1996 Act(3), except where an allowance paid under section 518 is not supported by specific grant paid by the Secretary of State.
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 local authority’s Youth Service and the local authority’s contribution to the Connexions Service, where not already included in the LSB.
2.7 Enter here the aggregate for columns (d) to (g) of the amounts entered for the matters referred to in notes 2.1 to 2.6.
2.7.1 Enter here the part of the amount entered for column (f) for the matter referred to in note 2.7 relating to income received by the authority by way of grant, but excluding income from the Learning and Skills Council Grant.
3. Enter here the aggregate for each column (a) to (g) of the amounts entered for the matters referred to in notes 1.10 and 2.7.
4. Enter here all expenditure treated by the authority as expenditure of a capital nature charged to a revenue account of the authority as defined in section 41(2) of the Local Government and Housing Act 1989(4).
5. Enter here the aggregate for each column (a) to (g) of the amounts referred to in notes 3 and 4.
6a Subject to note 6b below, enter here the amount of any special grants paid in accordance with section 88B of the Local Government Finance Act 1988 and any grants paid to the authority under conditions which impose restrictions on the particular purposes of the authority for which they may be used, which are, in both cases, appropriate to the ISB.
6b Enter here for columns (b), (e) and (f) the amount of the allocation received by the authority from the Learning and Skills Council(5) relating to the funding of education for pupils in Sixth Forms.
6c Enter here for columns (c), (e) and (f) the amount of the allocation received by the authority from the Learning and Skills Council relating to the funding of education for pupils in Special Schools.
6d.1 Enter here for columns (b), (c), (e) and (f) the part of the amount entered for the matter referred to in note 1.4.2 relating to the funding of Sixth Form pupils with statements of special educational needs.
6d.2 Enter here for columns (b), (c), (e) and (f) the part of the amount entered for the matter referred to in note 1.4.8 relating to the funding of Sixth Form pupils at independent special schools and abroad.
6d.3 Enter here for columns (b), (c), (e) and (f) the part of the amount entered for the matter referred to in note 1.6.9 relating to the funding of Sixth Form pupils without statements of special educational need at independent schools.
6e. Enter here the amount of the Post 16 Budget Support Grant.
7. Enter here an aggregate of the part of the amounts included in notes 1.2 to 1.6 above relating to expenditure on School Improvement.
8. Enter here the authority’s Education Standard Spending Assessment for the financial year in question calculated in accordance with the local government finance report for that year made by the Secretary of State under section 78A of the Local Government Finance Act 1988(6).
9. Enter here all capital expenditure, being expenditure—
(a)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 (i) above are to be regarded as proper practices; and
(b)which does not fall within note 4 (capital expenditure from revenue).
ANNEX TO PART 1
No form is prescribed for the Annex to Part 1. Authorities may include in the Annex any relevant information in addition to that required by these Regulations to be included in the table in Part 1. Where any method of apportionment is adopted for allocating estimated expenditure between primary, secondary, and special schools, or between secondary schools with and without sixth forms, a full explanation of the derivation of the ratios must be given in this Annex, together with information regarding sources and age of data.
1962 c. 12. This Act was repealed with transitional and saving provisions by the Teaching and Higher Education Act 1998 (c. 30).
Section 518 of the 1996 Act was substituted by section 129 of the 1998 Act.
The Learning and Skills Council for England was established under section 1 of the Learning and Skills Act 2000 (c. 21).
c. 41. Section 78A was inserted by the Local Government Finance Act 1992 (c. 14), Schedule 10, paragraph 10.