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The School Finance (England) Regulations 2008

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6.  A local education authority’s LEA budget or schools budget must not include the following classes or descriptions of expenditure—

(a)capital expenditure, other than

(i)CERA,

(ii)capital expenditure appropriated to the schools budget for the purpose of funding pay arrears due to staff whose salaries are met from the schools budget;

(b)expenditure on capital financing, other than expenditure incurred

(i)on prudential borrowing, or

(ii)for the purpose of meeting the costs of financing the payment of pay arrears referred to in paragraph 6(a)(ii);

(c)expenditure for the purposes of section 26 of the Road Traffic Regulation Act 1984(1) (arrangements for patrolling school crossings); and

(d)expenditure met by the local education authority under section 51A of the 1998 Act(2) (community purposes).

(1)

1984 c.27. Section 26 has been amended by section 8 of, and Schedule 5 to, the Local Government Act 1985 (c.51), and sections 288 and 423 of and Schedule 34 to, the Greater London Authority Act 1999 (c.29), and sections 270 and 274 of, and Schedule 31 to, the Transport Act 2000 (c.38).

(2)

Section 51A was inserted by section 40 of the 2002 Act.

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