The Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1993

Statutory Instruments

1993 No. 113

EDUCATION, ENGLAND AND WALES

The Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1993

Made

22nd January 1993

Laid before Parliament

29th January 1993

Coming into force

22nd February 1993

In exercise of the powers conferred by sections 42(4), (6) and (7) and 232(5) of the Education Reform Act 1988(1), the Secretary of State for Education, as respects England, and the Secretary of State for Wales, as respects Wales, hereby make the following Regulations:

Citation, Commencement, Interpretation and Revocation

1.—(1) These Regulations may be cited as the Education (School Financial State ments) (Prescribed Particulars etc.) Regulations 1993.

(2) These Regulations shall come into force on 22nd February 1993 and apply in relation to a financial year beginning on or after 1st April 1993.

(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 1990 Regulations” means the Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1990(2);

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

“special educational needs” and “special educational provision” have the meanings given to those expressions by section 1 of the Education Act 1981(3);

“statement” in relation to a pupil with special educational needs means a statement made under section 7 of that Act; 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 budget	section 33(4)(b)
allocation formula	section 38(2)
excepted heads or items of expenditure	section 33(4)(b)(i)
excluded expenditure under an authority’s scheme	section 33(6)(c)
financial year	section 235(1)
general schools budget	section 33(4)(a)
scheme	section 51(2)(a)
school’s budget share	section 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 1990 Regulations are revoked.

(7) Notwithstanding paragraph (6) above, those Regulations continue to apply in relation to a financial year beginning on or before 1st April 1992.

Prescribed Form of and Particulars and Information for Budget Statements

2.  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.

3.  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 in section 42(4)(e) to (h) of the Act and the notes to Part 2 in Schedule 2, which particulars and information (other than those specified in section 42(4)(e) to (h)) are prescribed for the purposes of section 42(4)(i) and ( 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.

Prescribed Form of Outturn Statements

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

(a) Part 1 shall contain the information with respect to 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 expenditure so 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).

Prescribed Information for Outturn Statements

5.—(1) There is prescribed for the purposes of section 42(6)(a) of the Act a statement of 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.

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

(a) 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;

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

(c) 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 (b) above;

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

(e) 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

(f) 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.

Prescribed Manner and Time of Publication of Budget and Outturn Statements

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

(a) furnishing 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; and

(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.

7.—(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.

Regulation 3

SCHEDULE 1 FORM OF PART 1 OF BUDGET STATEMENT

Regulation 3

SCHEDULE 2 FORM OF PART 2 OF BUDGET STATEMENT

Regulation 3

SCHEDULE 3 FORM OF PART 3 OF BUDGET STATEMENT

Regulation 3

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 subparagraph (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.

John Patten

Secretary of State for Education

22nd January 1993

David Hunt

Secretary of State for Wales

22nd January 1993

Explanatory Note

(This note is not part of the Regulations)

These Regulations, which are made under section 42 of the Education Reform Act 1988, revoke and replace for a financial year beginning on or after 1st April 1993 the Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1990. Those Regulations continue to apply for earlier financial years.

These Regulations prescribe the particulars and information additional to that prescribed under section 42 which are to be contained in a local education authority’s annual budget statement (the statement of the financial provision they plan to make in the following financial year for schools covered by their scheme of local management made under section 33 of the Act) and the form in which such statements are to be prepared (regulations 2 and 3 and Schedules 1 to 4). The Regulations also prescribe the form of, and information to be contained in, a local education authority’s annual outturn statement (the statement of the expenditure actually incurred for the purposes of those schools in the preceding financial year) (regulations 4 and 5). Regulations 6 and 7 prescribe the manner in which, and the times by which, budget and outturn statements are to be published.

(1)

1988 c. 40. 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.

(2)

S.I. 1990/353.

(3)

1981 c. 60.