The Education (Budget Statements) (England) Regulations 2000

Contents

1Citation, commencement and application#

(1)These Regulations may be cited as the Education (Budget Statements) (England) Regulations 2000 and shall come into force on 6th March 2000.

(2)These Regulations shall apply only in relation to England and, except for regulation 3, only in relation to budget statements prepared for the financial year beginning on 1st April 2000.

2Interpretation#

(1)In these Regulations–• “the 1996 Act” means the Education Act 1996;• “the 1998 Act” means the School Standards and Framework Act 1998;• “the 1999 Budget Statements Regulations” means the Education (Budget Statements and Supplementary Provisions) Regulations 1999;• “the 2000 Regulations” means the Financing of Maintained Schools (England) Regulations 2000;• “allocation formula” means the authority’s formula under regulation 10 of the 2000 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;• “DfEE number” means the reference number allocated to a school by the Department for Education and Employment;• “factor” means one of the factors or criteria taken into account in the allocation formula;• “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 Employment;• “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;• “relevant” in relation to “age”, “age group” and “year group” means an age, age group or year group separately treated in the allocation formula 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;• “school” means a maintained school;• “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 form prepared by them.

(2)In these Regulations, unless the context otherwise requires,–

(a)references to primary or secondary schools do not include special schools; and

(b)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 allocation formula to be used for the initial determination of that school’s budget share or those schools' budget shares for the year but ignoring any weighting in accordance with paragraph (8) or any adjustment under paragraph (9) of regulation 11 of the 2000 Regulations.

(3)The following table shows provisions of the 1996 Act or the 1998 Act defining or otherwise explaining expressions used in these Regulations–

financial year	section 579(1) of the 1996 Act
scheme	section 48(1) of the 1998 Act
school’s budget share	section 47(1) of the 1998 Act.

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

3Amendment of the 1999 Budget Statements Regulations#

Regulations 4 to 8 of, and the Schedules to, the 1999 Budget Statements Regulations shall apply only in relation to budget statements relating to the financial year beginning on 1st April 1999.

4Prescribed form of, and information to be contained in, budget statements#

(1)A budget statement shall be prepared in four parts, and shall contain the information prescribed for the purposes of section 52(1) of the 1998 Act, as follows–

(a)Part 1 shall be in the form prescribed in Schedule 1 and shall contain the information, relating to the authority’s planned expenditure for the financial year to which the budget statement relates, specified in the notes to Part 1 in Schedule 1;

(b)Part 2 shall be in the form prescribed in Schedule 2 and shall contain the information, with respect to the authority’s planned expenditure for each school for the financial year to which the budget statement relates, specified in the notes to Part 2 in Schedule 2;

(c)Part 3 shall be in the form prescribed in Schedule 3 and shall contain the information with respect tot he authority’s allocation formula specified in the notes to Part 3 in Schedule 3; and

(d)Part 4 shall contain the information with respect to the budget share of each school for the financial year to which the budget statement relates specified in Schedule 4.

(2)The following information must appear at the top of each of Parts 1 to 4 of a budget statement–

(a)the financial year to which the budget statement relates;

(b)the authority’s name;

(c)the authority’s LEA number;

(d)the authority’s 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 4 of the budget statement as if expenditure by that person in carrying out those functions were expenditure by the authority.

5Prescribed manner and time of publication of budget statements#

For the purposes of section 52(3)(b) of the 1998 Act, every budget statement shall be published by–

(a)supplying copies to the Secretary of State for Education and Employment 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.

6Prescribed manner and time of publication of budget statements#

(1)Three copies of Parts 1 and 2 of the budget statement shall be supplied to the Secretary of State for Education and Employment 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)Three copies of Parts 3 and 4 of the budget statement shall be supplied to the Secretary of State for Education and Employment in paper form except that if a copy of Part 4 is also supplied in the form of machine readable data only one copy of that Part need be supplied in paper form.

(3)Any computer language or software used to supply tables must be one which the Secretary of State for Education and Employment has notified to the authority.

7Prescribed manner and time of publication of budget statements#

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

(2)A budget statement may not be revised during the financial year to which it relates other than to correct errors in the statement as previously published.

(3)A revised budget statement shall be subject to regulations 4, 5, 6, 7(2) and 8.

8Prescribed manner and time of publication of budget statements#

The authority shall furnish the governing body and head teacher of each school maintained by them with a copy of Parts 1, 2 and 3 of the budget statement and with a copy of that part of Part 4 of the budget statement which relates to the school in question, save that if the governing body or the head teacher so request the authority shall furnish them with a complete copy of Part 4 of the budget statement.

Schedule 1 · Form of part 1 of a budget statement

(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 seven categories–

(1.1)Funding counted as delegated to schools

(1.2)Strategic Management

(1.3)Specific Grants

(1.4)Special Education

(1.5)School Improvement

(1.6)Access

(1.7)Closing schools

(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 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 (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 (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.

(3)Enter here the aggregate for each column (a) to (g) of the amounts entered for the matters referred to in notes 1.11 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.

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

(6)Enter here the amount of any special grants paid in accordance with section 88B of the Local Government Finance Act 1988 and any other 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, used to finance expenditure through the ISB.

(7)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.

(8)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).

(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 estimated expenditure in respect of that item.

Schedule 2 · Form of part 2 of a budget statement

Schedule 3 · Form of part 3 of a budget statement

(3)A general heading for the schools to which this section of the table relates.

(4)A sub-heading for the factors which allocate the ISB by reference to the numbers of registered pupils at primary and secondary schools and their ages (or age group or year group to which they belong), their attendance at a nursery class, their subjects of study or any special educational needs they may have or are to be treated as having for the purposes of the application of the allocation formula, so that each pupil within a given category attracts equal amounts regardless of the school which he attends.

(5)Enter in this column (5) each factor in accordance with which amounts are allocated to primary and secondary schools by reference to age, age group, year group or subject taught.

(6)Enter in this column (6), opposite each factor in column (5), and in ascending order each relevant year, age group or year group applicable in accordance with the allocation formula for primary and secondary schools, specifying separately any specific separate categories for pupils in nursery classes or for those funded according to the subject being studied. Where the number of pupils in nursery classes is weighted then the weightings must be shown and a note provided to explain whether numbers are the actual numbers or based on full-time equivalents. Where full-time equivalents are used in the calculation, the actual numbers must also be provided in a separate note.

(7)Enter in this column (7), opposite each entry in column (6), the total number of registered pupils in that year, age group or year group at primary and secondary schools taken into account in the allocation formula pursuant to regulation 11 of the 2000 Regulations but ignoring any weighting in accordance with paragraph (8) of that regulation or any adjustment under paragraph (9) of that regulation.

(8)Enter in this column (8), opposite each entry in column (6), the amount attributed to each pupil in that year, age group or year group.

(9)Enter in this column (9), opposite each entry in column (6), the amounts produced by multiplying the amount in column (8) by the number in column (7).

(10)Enter in this column (10), as part of the totals given in line (12), the aggregate of the amounts in column (9) expressed as a percentage of the amount referred to in Section D (total amount of funding allocated to primary and secondary schools).

(11)Enter in this column (11) the amounts which represent the weighting given to pupil numbers according to age (including key stage or year group), whether a pupil is provided with nursery education, the subject or course of study in the case of pupils in a sixth form, or the number of places made available for pupils in boarding accommodation other than special schools.

(12)Enter here the aggregate of the numbers in column (7) and the aggregate of the amounts in column (9) separately for primary schools, secondary schools without a sixth form and secondary schools with a sixth form and give a total.

(13)Pupil-led SEN funding. A sub-heading for the factors which allocate the ISB by reference to the numbers of registered pupils at primary and secondary schools and any special educational needs they may have or are to be treated as having for the purposes of applying the allocation formula, (but excluding any factors where expenditure may be allocated otherwise than on the basis of an equal amount for each pupil to whom the factor applies).

(14)Enter in this column (14) each factor in accordance with which equal amounts are attributed to registered pupils at primary and secondary schools who have special educational needs, or who are treated as having such needs.

(15)Enter in this column (15), opposite each factor in column (14), the total number of registered pupils at primary and secondary schools to which the factor applies taken into account in the allocation formula pursuant to regulation 11 of the 2000 Regulations but ignoring any weighting in accordance with paragraph (8) of that regulation or any adjustment under paragraph (9) of that regulation.

(16)Enter in this column (16), opposite each factor in column (14), the amount attributed to each pupil to whom the factor applies.

(17)Enter in this column (17), opposite each factor in column (14), the amounts produced by multiplying the amount for that factor in column (16) by the number for that factor in column (15).

(18)Enter in this column (18), as part of the totals given in line (19), the aggregate of the amounts in column (17) expressed as a percentage of the amount referred to in section D (total amount of funding allocated to primary and secondary schools).

(19)Enter here the aggregate of the numbers in column (15) and the aggregate of the amounts in column (17) separately for primary schools, secondary schools without a sixth form and secondary schools with a sixth form and give a total.

(20)Other Pupil-led Factors. A sub-heading for the factors which allocate the ISB by reference to other pupil-led factors.

(21)Enter in this column (21) each factor in accordance with which equal amounts are attributed to registered pupils at primary and secondary schools.

(22)Enter in this column (22), opposite each factor in column (21), the total number of registered pupils at primary and secondary schools to which the factor applies taken into account in the allocation formula pursuant to regulation 11 of the 2000 Regulations but ignoring any weighting in accordance with paragraph (8) of that regulation or any adjustment under paragraph (9) of that regulation.

(23)Enter in this column (23), opposite each factor in column (21), the amount attributed to each pupil to whom the factor applies.

(24)Enter in this column (24), opposite each factor in column (21), the amounts produced by multiplying the amount for that factor in column (23) by the number in column (22).

(25)Enter in this column (25), as part of the totals given in line (26), the aggregate of the amounts in column (24) expressed as a percentage of the amount referred to in section D (total amount of funding allocated to primary and secondary schools).

(26)Enter here the aggregate of the numbers in column (22) and the aggregate of the amounts in column (24) separately for primary schools, secondary schools without a sixth form and secondary schools with a sixth form and give a total.

(27)A sub-heading for the factors (other than those referred to in Section A) which allocate the ISB on the basis of the relative needs of individual primary and secondary schools to incur expenditure in making special educational provision for pupils with special educational needs.

(28)Enter in this column (28) each factor in accordance with which amounts are allocated to primary and secondary schools by reference to the numbers and kinds of places they provide for pupils with special educational needs.

(29)Enter in this column (29), opposite each factor in column (28), the total number of places at primary and secondary schools to which the factor applies.

(30)Enter in this column (30), opposite each factor in column (28), the amount attributed to each place to which the factor applies.

(31)Enter in this column (31), opposite each factor in column (28), the amounts produced by multiplying the amount for each place in column (30) by the number of places in column (29).

(32)Enter in this column (32), as part of the totals in line (33), the aggregate of the amounts in column (31) expressed as a percentage of the amount referred to in Section D (total amount of funding allocated to primary and secondary schools).

(33)Enter here the aggregate of the numbers in column (29) and the aggregate of the amounts in column (31) separately for primary schools, secondary schools without sixth forms and secondary schools with sixth forms and give a total.

(34)Enter in this column (34) each factor in accordance with which amounts are allocated to primary and secondary schools other than by reference to the numbers and kinds of places they provide for pupils with special educational needs.

(35)Enter in this column (35), opposite each factor in column (34), the total number of registered pupils to whom that factor applies.

(36)Enter in this column (36), opposite each factor in column (34), the amount attributed to each pupil or place to which that factor applies.

(37)Enter in this column (37), opposite each factor in column (34), the amounts produced by multiplying the amount in column (36) by the number in column (35).

(38)Enter in this column (38), as part of the totals given in line (39), the aggregate of the amounts in column (37) expressed as a percentage of the amount referred to in Section D (total amount of funding allocated to primary and secondary schools).

(39)Enter here the aggregate of the numbers in column (35) and the aggregate of the amounts in column (37) separately for primary schools, secondary schools without sixth forms and secondary schools with sixth forms and give a total.

(40)Enter here the aggregate of the amounts entered in lines (12), (19), (26), (33) and (39), separately for primary schools, secondary schools without sixth forms and secondary schools with sixth forms and in total and the aggregate of the percentages entered in columns (10), (18), (25), (32) and (38).

(41)A sub-heading for the factors which allocate the ISB by reference to factors other than those referred to in Sections A and B. All factors in this section must be allocated to one of the following groups:• Additional educational needs,• Site specific,• School specific, or• Budget adjustment.

(42)Enter in this column (42), each factor in accordance with which amounts are allocated to primary and secondary schools for additional educational needs.

(43)Enter in this column (43), opposite each factor in column (42), a description of the unit of measurement, formula or method by which amounts are allocated by that factor.

(44)Enter in this column (44), opposite each unit of measurement described in column (42), the number of units in question.

(45)Enter in this column (45), opposite each unit of measurement described in column (42), the amount attributable to that unit.

(46)Enter in this column (46), opposite each unit of measurement in column (42), the amount produced by multiplying the amount in column (45) attributable to each unit of measurement by the number of such units in column (44) or, where the allocation formula does not provide for units of measurement, the amount allocated by the formula or method, for the purposes of all primary and secondary schools.

(47)Enter here the aggregate of the amounts in column (46), separately for primary schools, secondary schools without sixth forms and secondary schools with sixth forms and give a total.

(48)Enter in this column (48) each factor in accordance with which amounts are allocated to primary and secondary schools by reference to a school’s buildings or grounds. Repeat the format specified in notes 43 to 47 for these site specific factors.

(49)Enter in this column (49) each factor in accordance with which amounts are allocated to primary and secondary schools by reference to a school’s characteristics. Repeat the format specified in notes 43 to 47 for these school specific factors.

(50)Enter in this column (50) each factor in accordance with which amounts are allocated to primary and secondary schools pursuant to regulation 15, 16, 19 or 20 of the 2000 Regulations (budget adjustments). Include any adjustments to reflect retrospective pupil number adjustments including excluded pupils. Repeat the format specified in notes 43 to 47 for these budget adjustments.

(51)Enter in this column (51) the aggregate of the amounts for additional educational needs, site specific, school specific and budget adjustment factors entered in each case in accordance with note 47 separately for primary schools, secondary schools without sixth forms and secondary schools with sixth forms and give a total.

(52)Enter here the transitional funding paid to schools which were grant-maintained schools immediately before 1st April 1999 in accordance with regulation 18 of the 2000 Regulations separately for primary schools, secondary schools without sixth forms and secondary schools with sixth forms and give a total.

(53)Enter here the amount of that part of the authority’s ISB retained in respect of primary and secondary schools and not allocated at the beginning of the financial year pursuant to regulation 8(2) of the 2000 Regulations. Show the amounts separately for primary schools, secondary schools without sixth forms, secondary schools with sixth forms and give a total.

(54)Enter here in Section D the aggregate of the amounts entered in accordance with notes 40, 51, 52 and 53, separately for primary schools, secondary schools without sixth forms, secondary schools with sixth forms and in total.

(A)

(B)

(C)

(D)

(E)

(F)

(G)

(H)

(I)TOTAL FUNDS AVAILABLE TO ALL SCHOOLS (“ISB”). Enter here the aggregate of the amounts entered in accordance with notes 54 and s38.

(s1)A general heading for the schools to which this section of the table relates.

(s2)A sub-heading for the factors which allocate the ISB by reference to the numbers and kinds of places special schools provide.

(s3)Enter in this column (s3) each factor in the allocation formula in accordance with which amounts are allocated to special schools by reference to the numbers and kinds of places they provide.

(s4)Enter in this column (s4), opposite each factor in column (s3), the total number of places to which that factor applies.

(s5)Enter in this column (s5), opposite each factor in column (s3), the amount attributed to each place.

(s6)Enter in this column (s6), opposite each factor in column (s3), the amounts produced by multiplying the amount in column (s5) by the number in column (s4).

(s7)Enter in this line the aggregate of the numbers in column (s4) and the aggregate of the amounts in column (s6).

(s8)A sub-heading for the factors which allocate the ISB by reference to the numbers of registered pupils at special schools and their ages (or age group or year group to which they belong), or any special educational needs they may have or are to be treated as having for the purposes of the application of the allocation formula.

(s9)Enter in this column (s9) each factor in accordance with which amounts are allocated to special schools by reference to the numbers and kinds of pupils at the school.

(s10)Enter in this column (s10) in ascending order each relevant age, age group or year group applicable in accordance with the allocation formula for the authority’s special schools.

(s11)Enter in this column (s11), opposite each entry in column (s10), the total number of registered pupils at special schools to whom the factor in column (s9) applies.

(s12)Enter in this column (s12), opposite each entry in column (s10), the amount attributed to each pupil to whom the factor in column (s9) applies.

(s13)Enter in this column (s13), opposite each entry in column (s10), the amounts produced by multiplying the amount in column (s12) by the number or column (s11).

(s14)Enter in this column (s14) the amounts which represent the weighting given to pupil numbers according to age (including key stage or year group).

(s15)Enter in this line the aggregate of the numbers in column (s11) and the aggregate of the amounts in column (s13).

(s16)A sub-heading for the factors which allocate the ISB by reference to other pupil-led factors.

(s17)Enter in this column (s17) each factor in the allocation formula in accordance with which amounts are allocated to special schools by reference to other pupil-led factors.

(s18)Enter in this column (s18), opposite each factor in column (s17), the total number of registered pupils at special schools to whom that factor applies.

(s19)Enter in this column (s19), opposite each factor in column (s17), the amount attributed to each pupil to whom that factor applies.

(s20)Enter in this column (s20), opposite each factor in column (s17), the amounts produced by multiplying the amount in column (s19) by the number in column (s18).

(s21)Enter in this line the aggregate of the numbers in column (s18) and the aggregate of the amounts in column (s20).

(s22)Enter here the aggregate of the amounts entered in accordance with notes s7, s15 and s21.

(s23)A sub-heading for the factors which allocate the ISB to special schools otherwise than by reference to the numbers of places provided, or registered pupils at such schools. All factors in this Section must be allocated to one of the following groups:• Additional educational needs,• Site specific,• School specific, or• Budget adjustment.

(s24)Enter in this column (s24) each factor in accordance with which amounts are allocated for additional educational needs.

(s25)Enter in this column (s25), where appropriate, opposite each factor in column (s24) the number of units of measurement in respect of the factor.

(s26)Enter in this column (s26), opposite each factor in column (s24), the amount attributable to each unit of measurement in column (s25).

(s27)Enter in this column (s27), opposite each factor in column (s24), the amount produced by multiplying the amount for that factor in column (s26) by the number of units for that factor in column (s25) or, where the allocation formula does not provide for units of measurement, the amount for that factor for the purposes of all special schools.

(s28)Enter here the aggregate of the amounts in column (s27).

(s29)Enter in this column (s29) each factor in accordance with which amounts are allocated by reference to a special school’s buildings or grounds. Repeat the format specified in notes s25 to s28 for these site specific factors.

(s30)Enter in this column (s30) each factor in accordance with which amounts are allocated by reference to a school’s characteristics. Repeat the format specified in notes s25 to s28 for these school specific factors.

(s31)A heading for the budget adjustment type factors appearing below.

(s32)Enter in this column (s32) each factor in accordance with which amounts are allocated to special schools pursuant to regulation 15, 16, 19 or 20 of the 2000 Regulations (budget adjustments).

(s33)Enter in this column (s33), opposite each factor in column (s32), the total amount for that factor for the purposes of all special schools.

(s34)Enter here the aggregate of the amounts in column (s33).

(s35)Enter here the aggregate of the amounts for additional educational needs, site specific, school specific and budget adjustment factors entered in accordance with notes s28 and s34.

(s36)Enter here the transitional funding paid to schools which were grant-maintained special schools immediately before 1st April 1999 in accordance with regulation 18 of the 2000 Regulations.

(s37)Enter here the amount of that part of the authority’s ISB retained in respect of special schools and not allocated at the beginning of the financial year pursuant to regulation 8(2) of the 2000 Regulations.

(s38)Enter here the aggregate of the amounts entered in accordance with notes s22, s35, s36 and s37.

Schedule 4 · Contents of part 4 of a budget statement

Contains public sector information licensed under the Open Government Licence v3.0.