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The Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1994

S.I. 1994/323 · Made 15 February 1994

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

EDUCATION, ENGLAND AND WALES

Made 15th February 1994

Laid before Parliament 16th February 1994

Coming into force 1st March 1994

In exercise of the powers conferred by sections 42(4) and (6) to (8) and 232(5) of the Education Reform Act 1988f1, the Secretary of State for Education, as respects England, and the Secretary of State for Wales, as respects Wales, hereby make the following Regulations:

Annotations to the whole text

Footnotes

f1

1988 c. 40. Subsections (4) and (6) of section 42 were amended, and a new subsection (8) of that section was substituted, by section 275(1) of the Education Act 1993 (c. 35); for the expression “prescribed” see section 235(7) of the Education Reform Act 1988 and section 114(1) of the Education Act 1944 (c. 31); and for the transfer of functions to the Secretary of State see S.I. 1964/490, 1970/1536 and 1978/274.

Contents

  1. 1Citation, commencement, interpretation and revocation
  2. 2Prescribed form of and particulars and information for budget statements
  3. 3Prescribed form of and particulars and information for budget statements
  4. 4Prescribed form of and information for outturn statements
  5. 5Prescribed form of and information for outturn statements
  6. 6Prescribed manner and time of publication of budget and outturn statements
  7. 7Prescribed manner and time of publication of budget and outturn statements
  8. 8Furnishing of budget and outturn statements to schools
  9. Schedule 1FORM OF PART 1 OF BUDGET STATEMENT
  10. Schedule 2FORM OF PART 2 OF BUDGET STATEMENT
  11. Schedule 3FORM OF PART 3 OF BUDGET STATEMENT
  12. Schedule 4Schedule 4
  13. 1Paragraph 1
  14. 2Paragraph 2
  15. Explanatory note

1Citation, commencement, interpretation and revocation

(1)

These Regulations may be cited as the Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1994.

(2)

These Regulations shall come into force on 1st March 1994 and apply in relation to a financial year beginning on or after 1st April 1994.

(3)

In these Regulations–

  • “the Act” means the Education Reform Act 1988;

  • “authority” means a local education authority;

  • “budget statement” means the statement referred to in section 42(3) of the Act;

  • “factor” in relation to the allocation formula under an authority’s scheme means any circumstance, fact or matter affecting the needs of individual schools and subject to variation from school to school which is to be taken into account in accordance with the allocation formula under the authority’s scheme;

  • “outturn statement” means the statement referred to in section 42(6) of the Act;

  • “relevant” in relation to “age”, “age group” and “year group” means an age, age group or year group separately treated in the allocation formula under an authority’s scheme for the purposes of determining that part of each school’s budget share which is to be determined by reference to numbers of registered pupils;

  • “the 1993 Regulations” means the Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1993f1;

  • “school” (except in regulation 8) means a school required by section 42(3) or (6) of the Act to be covered by a budget statement or an outturn statment as the context may require;

  • “special educational needs” and “special educational provision” have the meanings given to those expressions by section 156 of the Education Act 1993;

  • “statement” in relation to a pupil with special educational needs means a statement made under section 168 of the Education Act 1993 or, before that section comes into force, section 7 of the Education Act 1981f2; and

  • references to the number or numbers of registered pupils at one or more schools are references to the number or numbers of such pupils required under the authority’s scheme to be used in applying the allocation formula under the scheme for the initial determination of that school’s budget share or those schools' budget shares for the year.

(4)

The following table shows provisions of the Act defining or otherwise explaining expressions used in these Regulations–

aggregated budgetsection 33(4)(b)
allocation formulasection 38(2)
excepted heads or items of expendituresection 33(4)(b)(i)
excluded expenditure under an authority’s schemesection 33(6)(c)
financial yearsection 235(1)
general schools budgetsection 33(4)(a)
schemesection 51(2)(a)
school’s budget sharesection 51(2)(b).
(5)

Any reference in these Regulations to a numbered regulation or Schedule is a reference to the regulation or Schedule in these Regulations so numbered.

(6)

The 1993 Regulations are revoked.

(7)

Notwithstanding paragraph (6) above and except insofar as they impose any requirements in respect of section 42(4)(f) to (i)–

(a)

the Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1990f3 continue to apply in relation to a financial year beginning on or before 1st April 1992; and

(b)

the 1993 Regulations continue to apply in relation to the financial year beginning on 1st April 1993.

2Prescribed form of and particulars and information for budget statements

Where these Regulations require a budget statement to be in a prescribed form, it shall be a sufficient compliance if the statement is in a form substantially to the like effect to that prescribed with such variations as the provisions of the authority’s scheme require.

3Prescribed form of and particulars and information for budget statements

A budget statement shall be prepared in four parts, as follows–

(a)

Part 1 shall be in the form prescribed in Schedule 1 and shall contain the particulars of and the information with respect to the authority’s planned financial provision for all schools for the financial year to which the statement relates specified in section 42(4)(a) and (b) of the Act and the notes to Part 1 in Schedule 1, which particulars and information (other than those specified in section 42(4)(a) and (b)) are prescribed for the purposes of section 42(4)(c) and (j) of the Act;

(b)

Part 2 shall be in the form prescribed in Schedule 2 and shall contain the particulars of and the information with respect to the authority’s planned financial provision for each school for the financial year to which the statement relates specified respectively in section 42(4)(e) of the Act and the notes to Part 2 in Schedule 2, which information is prescribed for the purposes of section 42(4)(j) of the Act;

(c)

Part 3 shall be in the form prescribed in Schedule 3 and shall contain the particulars of and the information with respect to the allocation formula under the authority’s scheme specified in the notes to Part 3 in Schedule 3, which particulars and information are prescribed for the purposes of section 42(4)(d) and (j) of the Act; and

(d)

Part 4 shall contain the information with respect to the budget share of each school for the financial year to which the statement relates specified in Schedule 4, which information is prescribed for the purposes of section 42(4)(j) of the Act.

4Prescribed form of and information for outturn statements

An outturn statement shall be prepared in two parts, as follows–

(a)

Part 1 shall contain the information with respect to–

(i)

the planned financial provision, and

(ii)

expenditure actually incurred by the authority,

for the purposes of all schools in the financial year to which the statement relates prescribed in regulation 5(1); and

(b)

Part 2 shall contain the information with respect to–

(i)

the planned financial provision, and

(ii)

expenditure actually incurred, or treated by the authority as having been so incurred,

for the purposes of each school in the financial year to which the statement relates prescribed in regulation 5(2).

5Prescribed form of and information for outturn statements

(1)

There is prescribed for the purposes of section 42(6)(aa) and (a) of the Act the amount of expenditure actually incurred by the authority in that year for the purposes of all schools expressed (as cash sums or percentages, as the case may be) by reference to categories corresponding to each of the matters required by these Regulations to be contained in Part 1 of the authority’s budget statement for that year and, adjacent to the statement of each such amount, the amount of planned financial provision specified in that budget statement for that matter.

(2)

There is prescribed for the purposes of section 42(6)(aa) and (b) of the Act the following information in respect of each school–

(a)

the amount of the school’s budget share for that year included in Part 2 of the authority’s budget statement;

(b)

the total amount of expenditure actually incurred in that year for the purposes of the school, net of any amount treated by the authority as income attributed to the school;

(c)

the amount (if any) of excluded expenditure under the authority’s scheme in respect of contingencies occurring during the year;

(d)

the aggregate of the amounts of expenditure on excepted heads or items of expenditure and excluded expenditure under the authority’s scheme, other than the amount referred to in sub–paragraph (c) above, being amounts which the governing body of the school were authorised in accordance with the authority’s scheme to spend;

(e)

the amount of any increase or decrease in the course of the financial year in the school’s budget share;

(f)

the amount to be carried forward to the following financial year of any surplus or deficit in the school’s budget share for that or any previous financial year; and

(g)

the amount brought forward from the previous financial year of any surplus or deficit in the school’s budget share in any previous financial year.

6Prescribed manner and time of publication of budget and outturn statements

For the purposes of section 42(7) of the Act, every budget statement and every outturn statement shall be published by–

(a)

supplying a copy, in the case of an authority in England, to the Secretary of State for Education and, in the case of an authority in Wales, to the Secretary of State for Wales;

(b)

making a copy available for reference by parents and other persons at all reasonable times and without charge at–

(i)

each education office of the authority, and

(ii)

each public library in the area of the authority.

7Prescribed manner and time of publication of budget and outturn statements

(1)

A budget statement shall be published before the beginning of the financial year to which it relates.

(2)

An outturn statement shall be published before 1st November next following the end of the financial year to which the statement relates.

8Furnishing of budget and outturn statements to schools

(1)

An authority shall furnish the governing body of each school required to be covered by the authority’s scheme in any financial year with a copy of–

(a)

in all cases, Parts 1 to 3 and Part 4, so far as it relates to the school, of the authority’s budget statement for that year and its outturn statement for that year; and

(b)

where the governing body request the authority to furnish them, such parts of Part 4 of the authority’s budget statement for that year as the governing body specify.

(2)

An authority shall furnish the governing body of each grant–maintained school conducted in the authority’s area in any financial year and the governing body of each grant–maintained special school which either is so conducted and was established under section 183 of the Education Act 1993 or is conducted in any financial year and before becoming a grant–maintained special school was a special school maintained by the authorityf1 with a copy of–

(a)

in all cases, Parts 1 to 3 of the authority’s budget statement for that year and its outturn statement for that year; and

(b)

where the governing body request the authority to furnish them, such parts of Part 4 of the authority’s budget statement for that year as the governing body specify.

Schedule 1FORM OF PART 1 OF BUDGET STATEMENT

Part 1 of a budget statement shall be in the following form (including the notes).

Schedule 2FORM OF PART 2 OF BUDGET STATEMENT

Schedule 3FORM OF PART 3 OF BUDGET STATEMENT

With the exception of the shaded areas (which are illustrative only) Part 3 of the budget statement shall be in the following form (including the notes).

Schedule 4

The information prescribed by regulation 3(d) with respect to each school’s budget share is:

1

In respect of that part of the amount of the school’s budget share to be determined in accordance with the authority’s scheme by reference to the numbers of registered pupils at the school their ages (or the age group or year group to which they belong), their attendance at a nursery class, subjects of study and any special educational needs they may have or are to be treated, for the purposes of applying the allocation formula under the authority’s scheme, as having–

(a)

the amount of expenditure attributed to each registered pupil of each relevant age or falling within each relevant age group, year group or other category included in the authority’s scheme;

(b)

the number of registered pupils at the school of each such age or falling within each such age group, year group or other such category;

(c)

the amounts of expenditure produced by multiplying each of the amounts referred to in sub–paragraph (a) above by the respective number of registered pupils referred to in sub–paragraph (b) above; and

(d)

the aggregate of the amounts referred to in sub–paragraph (c) above.

2

In respect of that part of the amount of the school’s budget share to be so determined otherwise than as mentioned in paragraph 1 above–

(a)

where the allocation formula so provides–

(i)

the amount or amounts (as the case may be) of expenditure attributable to each unit of measurement adopted for each factor included in the allocation formula;

(ii)

the number of such units in respect of each such factor in the school;

(iii)

the amounts of expenditure produced by multiplying the amounts referred to in sub–paragraph (i) above by the respective number referred to in sub–paragraph (ii) above;

(b)

where the allocation formula does not so provide, the amount of expenditure in respect of each such factor for the purposes of the school together with a brief statement of the basis on which the authority have determined each such amount; and

(c)

the aggregate of the amounts referred to in sub–paragraph (a) or (b) above.

Explanatory note

(This note is not part of the Regulations)

These Regulations revoke and replace for a financial year beginning on or after 1st April 1994 the Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1993. Those Regulations (except insofar as they impose requirements in respect of section 42(4)(f) to (i) of the Education Reform Act 1988, being provisions repealed by section 275 of the Education Act 1993) continue to apply for the financial year beginning 1st April 1993 and the Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1990 continue to apply for earlier financial years.

The main changes made by these Regulations are–

(a)

as respects Part 1 of a budget statement–

(i)

any planned expenditure by a local education authority on inspections under section 9 of the Education (Schools) Act 1992 is required to be shown separately from its planned expenditure on other inspection or advisory services;

(ii)

expected amounts of grant in respect of expenditure of the kind referred to in section 11 of the Local Government Act 1966 and local education authority planned expenditure of that kind are required to be shown separately from other grants or grant–assisted expenditure; and

(iii)

planned expenditure on museum services is to be aggregated with that on library services and planned expenditure on board and lodging for pupils is to be aggregated with that on clothing grants for pupils;

(b)

the requirement to include a summary of each school’s share of expected expenditure in Part 2 of a budget statement is removed consequent on the repeal of section 42(2)(f) to (i) and (5)(b) of the 1988 Act;

(c)

as respects outturn statements–

(i)

planned expenditure included in Part 1 of an authority’s budget statement is required to be shown adjacent to the corresponding statement of expenditure in Part 1 of its outturn statement;

(ii)

the amount of a school’s budget share included in Part 2 of an authority’s budget statement is to be included in Part 2 of its outturn statement; and

(iii)

the requirement to state amounts of excepted and excluded expenditure under an authority’s scheme is restricted to amounts which the school’s governing body was authorised under the authority’s scheme for financing schools to spend.

The Regulations make new provision prescribing requirements as to the furnishing of budget and outturn statements to schools maintained by local education authorities, grant–maintained schools and grant–maintained special schools (regulation 8).