# The Education (Outturn Statements) (England) Regulations 2002 S.I. 2002/536 · made 7 March 2002 These Regulations prescribe the form and contents of the outturn statement of a local education authority in England, in relation to the financial year beginning on 1st April 2001, under section 52(2) of the School Standards and Framework Act 1998. The statement gives details of expenditure by the local education authority, and of other resources allocated by them to schools which they maintain, during the financial year to which it relates. Made under: School Standards and Framework Act 1998 (Section 52, Section 138, Section 144) PDFs: Printed copy https://openlegislation.uk/education-outturn-statements-england-regulations-2002/pdf/uksi_20020536_en.pdf ## Introductory text EDUCATION, ENGLAND Made 7th March 2002 Laid before Parliament 8th March 2002 Coming into force 1st April 2002 In exercise of the powers conferred on the Secretary of State by sections 52(2), (3) and (4), 138(7) and (8) and 144(1) and (2)(g) of the School Standards and Framework Act 1998, the Secretary of State for Education and Skills hereby makes the following Regulations: ## 1 Citation, commencement, extent and application (1) These Regulations may be cited as the Education (Outturn Statements) (England) Regulations 2002 and shall come into force on 1st April 2002. (2) These Regulations shall apply only in relation to England and, except for regulation 3, only in relation to outturn statements prepared for the financial year beginning on 1st April 2001. ## 2 Interpretation (1) In these Regulations, unless the context otherwise requires— “the 1996 Act” means the Education Act 1996; “the 1998 Act” means the School Standards and Framework Act 1998; “the 2001 Regulations” means the Financing of Maintained Schools (England) Regulations 2001; “the 2001 Outturn Regulations” means the Education (Outturn Statements) (England) Regulations 2001; “allocation formula” means the authority’s formula under regulation 10 of the 2001 Regulations used to determine schools' budget shares; “authority” means a local education authority; “budget statement” means the statement referred to in section 52(1) of the 1998 Act; “DfES number” means the reference number allocated to a school by the Department for Education and Skills; “ISB” means an authority’s individual schools budget within the meaning of section 46(2) of the 1998 Act; “LEA number” means the reference number allocated to an authority by the Department for Education and Skills; “LSB” means an authority’s local schools budget within the meaning of section 46(1) of the 1998 Act; “maintained school” means a community, foundation or voluntary school or a community or foundation special school; “outturn statement” means the statement referred to in section 52(2) of the 1998 Act; “school” means a maintained school; “School Standards Grant” means the grant known as School Standards Grant paid in accordance with section 88B of the Local Government Finance Act 1988, which in the case of primary, secondary and special schools is paid as part of the ISB; “special educational needs” and “special educational provision” have the meanings given to those expressions by section 312 of the 1996 Act; “Standards Fund grant” means grant paid under section 484 of the 1996 Act together with the authority’s expenditure not offset by that grant but taken into account in determining the amount of that grant; “statement” in relation to a pupil with special educational needs means a statement made under section 324 of the 1996 Act; and “version number” means a number which distinguishes a particular form submitted by the authority from earlier versions of that same form prepared by them. (2) In these Regulations, unless the context otherwise requires references to primary or secondary schools do not include special schools. (3) The following table shows provisions of the 1996 or 1998 Act defining or otherwise explaining expressions used in these Regulations— financial year section 579(1) of the 1996 Act school’s budget share section 47(1) of the 1998 Act. (4) Unless the context otherwise requires, any reference in these Regulations to a numbered regulation or Schedule is a reference to the regulation or Schedule in these Regulations so numbered. ## 3 Revocation and saving (1) The 2001 Outturn Regulations are revoked in so far as they apply to outturn statements as therein defined prepared by local education authorities in England. (2) Notwithstanding paragraph (1) above— (a) the Education (School Financial Statements) (Prescribed Particulars etc) Regulations 1994 shall continue to apply to local education authorities in England in relation to the financial year beginning on 1st April 1994; (b) the Education (School Financial Statements) (Prescribed Particulars etc) Regulations 1995 shall continue to apply to local education authorities in England in relation to the financial years beginning on 1st April 1995 to 1998; (c) the 2000 Outturn Regulations shall continue to apply to local education authorities in England in relation to the financial year beginning on 1st April 1999; and (d) the 2001 Outturn Regulations shall continue to apply to local education authorities in England in relation to the financial year beginning on 1st April 2000. ## 4 Prescribed form of, and information to be contained in, outturn statements (1) An outturn statement for the financial year beginning on 1st April 2001 shall be prepared in three parts, and shall contain the information prescribed for the purposes of section 52(2) of the 1998 Act, as follows— (a) Part 1 shall be in the form prescribed in Schedule 1 and shall contain the information specified in the notes to Part 1 in Schedule 1 about how the planned expenditure specified in the authority’s budget statement for the financial year to which the outturn statement relates was actually incurred, or treated by the authority as having been incurred; (b) Part 2 shall be in the form prescribed in Schedule 2 and shall contain the information specified in the notes to Part 2 in Schedule 2, about the authority’s planned expenditure, the expenditure actually incurred, or treated by the authority as having been incurred, and other resources allocated by the authority, for each school for the financial year to which the outturn statement relates; and (c) Part 3 shall be in the form prescribed in Schedule 3 and shall contain the information specified in the notes to Part 3 in Schedule 3 about the authority’s expenditure actually incurred, or treated by them as having been incurred, in the financial year to which the outturn statement relates. (2) The following information must appear at the top of each of Parts 1 to 3 of an outturn statement— (a) the financial year to which the outturn statement relates; (b) the authority’s name; (c) the authority’s LEA number; (d) E-mail address; (e) the name of a person who can deal with queries in relation to the completed form; (f) that person’s telephone number; (g) the version number; and (h) the date that the form was completed. (3) Where a person is carrying out functions on behalf of an authority then the authority shall include information in Parts 1 to 3 of the outturn statement as if expenditure by that person in carrying out those functions were expenditure by the authority. ## 5 Prescribed manner and time of publication of outturn statements For the purposes of section 52(3)(b) of the 1998 Act, every outturn statement shall be published by (a) supplying two copies to the Secretary of State for Education and Skills in accordance with regulation 6; and (b) making a copy available for reference by parents and other persons at all reasonable times and without charge at each education office of the authority. ## 6 Prescribed manner and time of publication of outturn statements (1) Two copies of Parts 1, 2 and 3 of the outturn statement shall be supplied to the Secretary of State for Education and Skills in paper form and one copy in the form of machine readable data by E-mail or on a floppy disc provided for that purpose by the Secretary of State. (2) The font size used should be not less than 7pt. (3) Any computer language or software used to supply tables must be one which the Secretary of State for Education and Skills has notified to the authority. ## 7 Prescribed manner and time of publication of outturn statements (1) An outturn statement shall be published before 1st October next following the end of the financial year to which it relates. (2) An outturn statement shall be revised if the authority discover any errors. (3) A revised outturn statement shall be subject to regulations 4, 5, 6, 7(2) and 8. ## 8 Prescribed manner and time of publication of outturn statements The authority shall furnish the governing body and head teacher of each school maintained by them with a copy of Parts 1 and 2 of the outturn statement. ## Signature Stephen Timms Minister of State, Department for Education and Skills 7th March 2002 ## Schedule 1 FORM OF PART 1 OF AN OUTTURN STATEMENT Part 1 of an outturn statement (authority level information) shall be in the following form and in accordance with the notes. ## 1 NOTES TO PART 1—AUTHORITY LEVEL INFORMATION A general heading covering the items comprising the LSB for the financial year. All expenditure within the LSB must be attributed by an authority to one of the following six categories— ## 1.1 NOTES TO PART 1—AUTHORITY LEVEL INFORMATION ISB, including School Standards Grant, and devolved Standards Fund grants ## 1.2 NOTES TO PART 1—AUTHORITY LEVEL INFORMATION Strategic Management ## 1.3 NOTES TO PART 1—AUTHORITY LEVEL INFORMATION Specific Grants ## 1.4 NOTES TO PART 1—AUTHORITY LEVEL INFORMATION Special Education ## 1.5 NOTES TO PART 1—AUTHORITY LEVEL INFORMATION School Improvement ## 1.6 NOTES TO PART 1—AUTHORITY LEVEL INFORMATION Access ## 1.1 ISB, including School Standards Grant, and devolved Standards Fund grants ## 1.1.1 ISB, including School Standards Grant, and devolved Standards Fund grants Enter here the part of the ISB attributable to primary and special schools, excluding School Standards Grant attributable to these schools. ## 1.1.2 ISB, including School Standards Grant, and devolved Standards Fund grants Enter here the part of the ISB attributable to secondary schools without sixth forms, excluding School Standards Grant attributable to these schools. ## 1.1.3 ISB, including School Standards Grant, and devolved Standards Fund grants Enter here the part of the ISB attributable to secondary schools with sixth forms, excluding School Standards Grant attributable to these schools. ## 1.1.4 ISB, including School Standards Grant, and devolved Standards Fund grants 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 ISB, including School Standards Grant, and devolved Standards Fund grants Enter here the amount of the ISB for the financial year in question. ## 1.1.6 ISB, including School Standards Grant, and devolved Standards Fund grants Enter here all 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 have been delegated to the governing bodies of schools. ## 1.1.7 ISB, including School Standards Grant, and devolved Standards Fund grants Enter here the aggregate of 1.1.5 and 1.1.6. ## 1.2.1 Strategic Management Enter here all expenditure deducted in accordance with paragraph 27, except sub-paragraph (k), and paragraphs 28, 30, 33 and 39 of Schedule 1, and any other expenditure falling within paragraph 27(e) to (g) of that Schedule not forming part of the LSB. ## 1.2.2 Strategic Management Enter here all expenditure deducted in accordance with paragraphs 27(k) and 29 of Schedule 1 where the expenditure first falls to be made on or after 1st April 1999. ## 1.2.3 Strategic Management Enter here all expenditure deducted in accordance with paragraphs 27(k) and 29 of Schedule 1 where the expenditure first fell to be made before 1st April 1999. ## 1.2.4 Strategic Management Enter here all expenditure deducted in accordance with paragraphs 31 and 32 of Schedule 1. ## 1.2.5.1 Strategic Management Enter here all expenditure deducted in accordance with paragraphs 35, 36 and 37 of Schedule 1. ## 1.2.5.2 Strategic Management Enter here all expenditure deducted in accordance with paragraph 38 of Schedule 1. ## 1.2.6 Strategic Management Enter here all expenditure deducted in accordance with paragraph 45 of Schedule 1. ## 1.2.7 Strategic Management Enter here all expenditure deducted in accordance with paragraph 34 of Schedule 1. ## 1.2.8.1 Strategic Management Enter here all expenditure deducted in accordance with paragraph 40 of Schedule 1. ## 1.2.8.2 Strategic Management Enter here all expenditure deducted in accordance with paragraph 41 of Schedule 1. ## 1.2.9 Strategic Management Enter here all expenditure deducted in accordance with paragraph 42 of Schedule 1. ## 1.2.10 Strategic Management Enter here all expenditure deducted in accordance with paragraph 43 of Schedule 1. ## 1.2.11 Strategic Management Enter here all expenditure deducted in accordance with paragraph 44 of Schedule 1. ## 1.2.12 Strategic Management Enter here for columns (a) to (h) the aggregate of the entries in lines 1.2.1 to 1.2.11. ## 1.3.1 Specific Grants (Revenue Expenditure) Enter here all recurrent expenditure deducted in accordance with paragraphs 1 and 2 of Schedule 1 in relation to Standards Fund grant other than in cases where decisions about the spending of the grant have been delegated to the governing bodies of schools. ## 1.3.2 Specific Grants (Revenue Expenditure) Enter here all recurrent expenditure deducted in accordance with paragraphs 1 and 2 of Schedule 1 other than in relation to Standards Fund grant and Class Size grant. ## 1.3.3 Specific Grants (Revenue Expenditure) Enter here all expenditure of a revenue nature deducted in accordance with paragraphs 1 and 2 of Schedule 1 in relation to Class Size grants. ## 1.3.4 Specific Grants (Revenue Expenditure) Enter here for each column (a) to (c) and (e) to (h) the aggregate of 1.3.1, 1.3.2 and 1.3.3. ## 1.4.1 Special Education Enter here all expenditure deducted in accordance with paragraphs 3 and 4 of Schedule 1. ## 1.4.2 Special Education Enter here all expenditure deducted in accordance with paragraphs 5, 6 and 7 of Schedule 1. ## 1.4.3.1 Special Education Enter here all expenditure deducted in accordance with paragraph 8 of Schedule 1 (insofar as it relates to pupils with statements). ## 1.4.3.2 Special Education Enter here all expenditure deducted in accordance with paragraph 8 of Schedule 1 (insofar as it relates to pupils without statements). ## 1.4.4 Special Education Enter here all expenditure deducted in accordance with paragraphs 9, 10 and 11 of Schedule 1. ## 1.4.5.1 Special Education Enter here all expenditure deducted in accordance with paragraph 12 of Schedule 1 (insofar as it relates to expenditure in relation to pupil referral units). ## 1.4.5.2 Special Education Enter here all expenditure deducted in accordance with paragraph 13 of Schedule 1. ## 1.4.6 Special Education Enter here all expenditure deducted in accordance with paragraph 12 of Schedule 1 (insofar as it relates to expenditure in relation to education otherwise than at school). ## 1.4.7 Special Education Enter here all expenditure deducted in accordance with paragraph 14 of Schedule 1. ## 1.4.8 Special Education Enter here all expenditure deducted in accordance with paragraph 15 of Schedule 1. ## 1.4.9 Special Education Enter here all expenditure deducted in accordance with paragraphs 16 and 17 of Schedule 1. ## 1.4.10 Special Education Enter here for columns (a) to (c) and (e) to (h) the aggregate of lines 1.4.1 to 1.4.9. ## 1.5 School Improvement Enter here all expenditure deducted in accordance with paragraph 18 of Schedule 1. ## 1.6.1 Access Enter here all expenditure deducted in accordance with paragraph 19(a) of Schedule 1. ## 1.6.2 Access Enter here all expenditure deducted in accordance with paragraph 19(b), (c) and (e) of Schedule 1. ## 1.6.3 Access Enter here all expenditure deducted in accordance with paragraph 19(d) of Schedule 1. ## 1.6.4 Access Enter here all expenditure deducted in accordance with paragraph 19(f) of Schedule 1. ## 1.6.5 Access Enter here all expenditure deducted in accordance with paragraph 19(g) of Schedule 1. ## 1.6.6 Access Enter here all expenditure deducted in accordance with paragraph 19(h) of Schedule 1. ## 1.6.7.1 Access Enter here all expenditure deducted in accordance with paragraphs 20(a) and (b) of Schedule 1. ## 1.6.7.2 Access Enter here all expenditure deducted in accordance with paragraph 22 of Schedule 1. ## 1.6.7.3 Access Enter here all expenditure deducted in accordance with paragraph 20(c) and (d) of Schedule 1. ## 1.6.8 Access Enter here all expenditure deducted in accordance with paragraph 21 of Schedule 1. ## 1.6.9 Access Enter here all expenditure deducted in accordance with paragraph 23 of Schedule 1. ## 1.6.10 Access Enter here all expenditure deducted in accordance with paragraph 24 of Schedule 1. ## 1.6.11 Access Enter here all expenditure deducted in accordance with paragraph 25 of Schedule 1. ## 1.6.12 Access Enter here all expenditure deducted in accordance with paragraph 26 of Schedule 1. ## 1.6.13 Access Enter here for columns (a) to (c) and (e) to (h) the aggregate for each of the said columns of lines 1.6.1 to 1.6.12. ## 1.7.1 Access 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. ## 1.7.2 Access Enter here all expenditure on those services provided by the authority to schools, which schools fund from their budget shares, less the amounts received from those schools in respect of those services. Include in an annex to the table supplementary information to show how the overall figure recorded in column (g) has been made up. A copy of this annex should be supplied to the Secretary of State, but does not require to be published in accordance with regulations 5 to 8 above. This supplementary information shall be in tabular form as follows— (a) a list of trading services provided to schools, (howsoever defined locally and in accordance with CIPFA guidance, as set out in Annex D to Section 2 of the Best Value Accounting Code of Practice); (b) the income received for the purchase of each type of service as listed; (c) the expenditure by the authority for the provision of each type of service as listed; and (d) the resulting surplus or deficit (if any) for each type of service as listed (the sum of which is the figure recorded at line 1.7.2). ## 1.7.3 Access Enter here the aggregate of the entries in lines 1.7.1 and 1.7.2, which aggregate constitutes the total of the expenditure deducted by the authority from the LSB and expenditure falling within paragraph 27(e) to (g) of Schedule 1 not forming part of the LSB, for the activities which they carried out during the financial year. ## 1.8 Access Enter here the aggregate for each column (a) to (h) of the entries in lines 1.1.7 and 1.7.3 which aggregates constitute the total of all expenditure within the LSB and falling within paragraph 27(e) to (g) of Schedule 1 not forming part of the LSB. ## 1.9 Access Enter here expenditure which the authority has recouped pursuant to sections 492, 493 or 494 of the 1996 Act. ## 1.10 Access Enter here the aggregate of the entries in lines 1.8 and 1.9 being the authority’s total expenditure on schools in the financial year in question. ## 2 Access A general heading for notes 2.1 to 2.7 comprising the expenditure by the authority upon activities other than those falling within paragraph 1. ## 2.1 Access Enter here all expenditure on the provision of education for children under the age of 5 who were not registered pupils in maintained schools. ## 2.2 Access Enter here all expenditure on the provision of Adult and Community Education. ## 2.3 Access A heading for expenditure on the provision of support for students. ## 2.3.1 Access Enter here all expenditure under section 1(1) of the Education Act 1962 (mandatory awards). ## 2.3.2 Access Enter here all expenditure incurred by virtue of regulations under section 22 of the Teaching and Higher Education Act 1998 (student support). ## 2.3.3 Access 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, except where an allowance paid under section 518 is not supported by specific grant paid by the Secretary of State. ## 2.4 Access Enter here all 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 Access Enter here all expenditure on making pension payments other than in respect of schools. ## 2.6 Access Enter here all expenditure on the authority’s Youth Service and the authority’s contribution to the Connexions Service, where not already included in the LSB. ## 2.7 Access Enter here the aggregate for each column (d) to (h) of the amounts entered for the matters referred to in notes 2.1 to 2.6. ## 3 Access Enter here the aggregate for each column (a) to (h) of the amounts entered for the matters referred to in notes 1.10 and 2.7. ## 4 Access 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. ## 5 Access Enter here the aggregate for each column (a) to (h) of the amounts entered for the matters referred to in notes 3 and 4. ## 6a Access Enter here the amounts 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 imposed restrictions on the particular purposes of the authority for which they were to be used, which were, in both cases, appropriated to the ISB. ## 6b Access Enter here the amount of the Education Budget Support Grant. ## Schedule 2 FORM OF PART 2 OF AN OUTTURN STATEMENT Part 2 of an outturn statement (school level information) shall be in the following form and in accordance with the notes. ## Schedule 3 FORM OF PART 3 OF AN OUTTURN STATEMENT Part 3 of an outturn statement (Education Expenditure Analysis) shall be in the following form and in accordance with the notes. ## Explanatory note (This note is not part of the Regulations) These Regulations prescribe the form and contents of the outturn statement of a local education authority in England, in relation to the financial year beginning on 1st April 2001, under section 52(2) of the School Standards and Framework Act 1998. The statement gives details of expenditure by the local education authority, and of other resources allocated by them to schools which they maintain, during the financial year to which it relates. --- Source: https://www.legislation.gov.uk/uksi/2002/536 (the official version) Page: https://openlegislation.uk/education-outturn-statements-england-regulations-2002 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.