OpenLegislation

Regulation 3 Exceptions

Original text. Later amendments are not shown.

A local education authority’s local schools budget shall not include the following classes or descriptions of expenditure—

(a)

expenditure in connection with nursery schools;

(b)

expenditure in connection with any provision made for children who have not attained the age of five except where such provision is made at a maintained school or the expenditure is by way of fees paid under section 320 or 348 of the 1996 Act (special provision for children with special educational needs);

(c)

expenditure in making payments to another local education authority pursuant to section 492, 493 or 494f1 of the 1996 Act (recoupment between authorities);

(d)

expenditure which the authority 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 the 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 sub-paragraph (i) above and those falling within sub-paragraph (ii) above, only those falling within sub-paragraph (i) above are to be regarded as proper practicesf2;

(e)

expenditure offset by income received from Her Majesty’s Chief Inspector of Schools in England or Her Majesty’s Chief Inspector of Schools in Wales; and

(f)

expenditure for the purposes of section 26 of the Road Traffic Regulation Act 1984f3 (arrangements for patrolling school crossings).

Annotations

Footnotes

f1

Section 494 is substituted by paragraph 128 of Schedule 30 to the 1998 Act as from 1st April 1999, see S.I. 1998/2212.

f2

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).

f3

1984 c. 27, amended by the Local Government Act 1985 (c. 51), Schedule 5, paragraph 4(10).