The Education (Budget Statements) (England)Regulations 2002

• Citation: S.I. 2002/535
• Sections: 69

Section 1 Citation, commencement and application

(1) These Regulations may be cited as the Education (Budget Statements) (England) Regulations 2002 and shall come into force on 29th March 2002.

(2) These Regulations shall apply only in relation to England and only in relation to budget statements prepared for the financial year beginning on 1st April 2002.

Section 2 Interpretation

(1) In these Regulations—

“the 1996 Act ” means the Education Act 1996 ;

“the 1998 Act ” means the School Standards and Framework Act 1998;

“the 2002 Regulations ” means the Financing of Maintained Schools (England) Regulations 2002 ;

“allocation formula” means the authority’s formula under regulation 10 of the 2002 Regulations used to determine schools' budget shares;

“authority” means a local education authority;

“Class Size grant” means grant paid in accordance with section 3 of the 1998 Act;

“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;

“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 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;

“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;

“pupil-led” funding as defined in Part III of the 2002 Regulations;

“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 on condition that it is appropriated to 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 form prepared by them.

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

(a) references to primary of 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 (5) or any adjustment under paragraph (6) of regulation 11 of the 2002 Regulations.

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

(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.

Section 3 Prescribed 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 to the 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) 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.

Section 4 Prescribed 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 Skills in accordance with regulation 5; 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.

Section 5 Prescribed manner and time of publication of budget statements

(1) Three copies of Parts 1 to 3 and two copies of Part 4 of the budget 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 disk provided for that purpose by the Secretary of State.

(2) The font size used must be not less than 7pt and there must be no shading nor colouring of cells.

(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.

Section 6 Prescribed 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 3, 4, 5, 6(2) and 7.

Section 7 Prescribed 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.

Section 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 six categories—

(1.1) ISB, including School Standards Grant, and devolved Standards Fund grants.

(1.2) Strategic Management

(1.3) Specific Grants

(1.4) Special Education

(1.5) School Improvement

(1.6) Access.

Section 1.1 ISB, including School Standards Grant, and devolved Standards Fund grant

(1.1.1) Enter here the part of the ISB attributable to primary and special schools but excluding School Standards Grant attributable to these schools.

(1.1.2) Enter here the part of the ISB attributable to secondary schools without sixth forms but excluding School Standards Grant attributable to these schools.

(1.1.3) Enter here the part of the ISB attributable to secondary schools with sixth forms but excluding School Standards Grant attributable to these schools.

(1.1.4) 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) Enter here the amount of the ISB for the financial year in question.

(1.1.6) Enter here all planned 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 are delegated to the governing bodies of schools.

(1.1.7) Enter here the aggregate of 1.1.5 and 1.1.6.

Section 2 Access

A general heading for notes 2.1 to 2.7 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 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) 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 local authority’s Youth Service and the local authority’s contribution to the Connexions Service, where not already included in the LSB.

(2.7) Enter here the aggregate for columns (d) to (g) of the amounts entered for the matters referred to in notes 2.1 to 2.6.

(2.7.1) Enter here the part of the amount entered for column (f) for the matter referred to in note 2.7 relating to income received by the authority by way of grant, but excluding income from the Learning and Skills Council Grant.

Section 3 Access

Enter here the aggregate for each column (a) to (g) of the amounts entered for the matters referred to in notes 1.10 and 2.7.

Section 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 .

Section 5 Access

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

(6a) Subject to note 6b below, enter here the amount 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 impose restrictions on the particular purposes of the authority for which they may be used, which are, in both cases, appropriate to the ISB.

(6b) Enter here for columns (b), (e) and (f) the amount of the allocation received by the authority from the Learning and Skills Council relating to the funding of education for pupils in Sixth Forms.

(6c) Enter here for columns (c), (e) and (f) the amount of the allocation received by the authority from the Learning and Skills Council relating to the funding of education for pupils in Special Schools.

(6d.1) Enter here for columns (b), (c), (e) and (f) the part of the amount entered for the matter referred to in note 1.4.2 relating to the funding of Sixth Form pupils with statements of special educational needs.

(6d.2) Enter here for columns (b), (c), (e) and (f) the part of the amount entered for the matter referred to in note 1.4.8 relating to the funding of Sixth Form pupils at independent special schools and abroad.

(6d.3) Enter here for columns (b), (c), (e) and (f) the part of the amount entered for the matter referred to in note 1.6.9 relating to the funding of Sixth Form pupils without statements of special educational need at independent schools.

(6e) Enter here the amount of the Post 16 Budget Support Grant.

Section 7 Access

Enter here an aggregate of the part of the amounts included in notes 1.2 to 1.6 above relating to expenditure on School Improvement.

Section 8 Access

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 .

Section 9 Access

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).

Section 1 INDIVIDUAL SCHOOLS BUDGET—FUNDING FACTORS

The numbered notes below refer to the items in the table bearing the corresponding number or letter and number. Where an authority do not intend to make any financial provision for any matter listed in the table a zero should be entered at the appropriate place.

The table must list and include a description of each factor used including the full methodology of the factor. This description should be provided in the table in the relevant box headed “Method”.

Section 2 PRIMARY AND SECONDARY SCHOOLS

Include full information relating to the funding of pupils in sixth forms throughout.

Section 3 PRIMARY AND SECONDARY SCHOOLS

Enter here a description of the method used to calculate from the pupil numbers taken from the annual school census, the number of pupils to be taken into account in allocating funding through the authority’s allocation formula.

Section 4 PRIMARY AND SECONDARY SCHOOLS

A general column heading for the type and factor name used to determine school budgets.

Section 5 PRIMARY AND SECONDARY SCHOOLS

Enter in this column (5) opposite each factor in column (4) and in ascending order each relevant year, age group, year group, subject taught or band based on assessment of need 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. Enter also at the appropriate sections of the table the range or levels relating to site specific and school specific factors.

Where individual pupils aged sixteen or more are

(a) being educated in Year 11 together with pupils aged fifteen or more, or

(b) attending school solely for the purpose of preparing to repeat examinations,

these should be identified separately as an additional Year 11 line.

Section 6 PRIMARY AND SECONDARY SCHOOLS

Enter in this column (6), opposite each entry in column (4), the amount attributed to each pupil in that year, age group, year group, subject taught or band based on assessment of need.

Section 7 PRIMARY AND SECONDARY SCHOOLS

Enter in this column (7) opposite each entry in column (4)—

(a) 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 2002 Regulations, but ignoring any weighting in accordance with paragraph (5) of that regulation or any adjustment under paragraph (6) of that regulation; or

(b) the number of places, in the case of provision of places in schools which the authority recognise as reserved for children with special educational needs, or for children in nursery classes, or of boarding accommodation at boarding schools other than special schools, pursuant to regulation 14 of the 2002 Regulations.

Section 8 PRIMARY AND SECONDARY SCHOOLS

Enter in this column (8), opposite each entry in column (4), the amounts produced by multiplying the amount in column (6) by the number in column (7).

Section 9 PRIMARY AND SECONDARY SCHOOLS

Enter in this column (9) the aggregate of the amounts in column (8) expressed as a percentage of the amount referred to in line (32) (total funds excluding transitional funding and School Standards Grant).

Section 10 PRIMARY AND SECONDARY SCHOOLS

Enter in this column (10) the particular provision of the 2002 Regulations, which permits the factor entered in column (4) to be used.

Section 11 PRIMARY AND SECONDARY SCHOOLS

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.

Section 12 PRIMARY AND SECONDARY SCHOOLS

A heading for the entries to be made under the age-weighted funding subsection of the table.

Section 13 Continue to include full information relating to the funding of pupils in sixth forms throughout.

Enter in this column (13) the amounts which represent the weighting given 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.

Section 14 Continue to include full information relating to the funding of pupils in sixth forms throughout.

Enter here a description of the method used to operate the factor, explaining variations in level of provision, which pupils or their schools may attract.

Section 15 Continue to include full information relating to the funding of pupils in sixth forms throughout.

Enter here the aggregate of the numbers in column (7), and the aggregate of the amounts in column (8), separately for primary schools and secondary schools and give a total.

Section 16 Pupil-led SEN funding

Enter in this column each factor relating to pupils with statements of special educational needs which allocates 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.

Section 17 Pupil-led SEN funding

Enter in this column each factor relating to pupils without statements of special educational needs, which would fall to be entered in column (16) if it related to pupils with statements of special educational needs.

Section 18 Place-led SEN funding treated as pupil-led

Enter in this column each factor (other than those referred to in notes (11) to (17 above) which allocates the ISB on the basis of the relative needs of individual primary and secondary schools to incur expenditure in making special educational provision for places for pupils with special educational needs.

Section 19 Other funding treated as pupil-led

Enter in this column (19) each factor (other than those referred to in notes (11) to (18) above) in accordance with which the same funding is allocated for pupils of the same age irrespective of the nature of the school which they attend, pursuant to regulation 27(1)(b) of the 2002 Regulations.

Section 20 Excess SEN funding for pupils without statements

Enter in this column each factor relating to pupils without statements of special educational needs which would fall to be entered in column 17 above but for the limiting effect of regulation 27(1)(b) of the 2002 Regulations.

Section 21 OTHER FUNDING

A sub-heading for the factors which allocate the ISB by reference to factors other than those referred to in notes (12) to (19). All factors in this section must be allocated to one of the follow groups:

Additional educational needs,

site specific, or

school specific.

Section 22 Additional educational needs factors

Enter in this column (22) each factor in accordance with which amounts are allocated to primary and secondary schools for additional educational needs.

Section 23 Site specific factors

Enter in this column (23) each factor in accordance with which amounts are allocated to primary and secondary schools by reference to a school’s buildings or grounds.

Section 24 Site specific factors

Enter in this column (24), opposite each unit of measurement described in columns (23), (25) and (26), the number of units in question.

Section 25 School specific factors

Enter in this column (25) each factor in accordance with which amounts are allocated to primary and secondary schools by reference to a school’s characteristics.

Section 26 Budget adjustments

Enter here each factor in accordance with which amounts are allocated to primary and secondary schools pursuant to regulation 18, 19, 22, 23, 24, 25 or 26 of the 2002 Regulations, (budget adjustments). Include any adjustments to reflect retrospective pupil number adjustments including excluded pupils.

Section 27 Transitional provision

Enter here each factor by which amounts are allocated to primary and secondary schools in accordance with the provisions of Schedule 2 of the 2002 Regulations in relation to transitional provision consequent upon the introduction or deletion of factors, or the determination of a formula substantially or wholly different from that in place for the previous year.

Section 28 Sixth Form funding adjustment

Enter here separately for pupil-led and non-pupil-led funding, the aggregate of the funding entered for notes (11) to (27) above relating to pupils in secondary schools but not met by grant from the Learning and Skills Council.

Section 29 Sixth Form funding adjustment

Enter here the allocation received by the authority from the Learning and Skills Council relating to the funding of education for pupils in Sixth Forms.

Section 30 Sixth Form funding adjustment

Enter here the amount of any additional funding for sixth form pupils provided by the authority in support of that received from the Learning and Skills Council, indicating separately pupil-led and non-pupil-led funding.

Section 31 Sixth Form funding adjustment

A sub-heading for the entries to be made under the Sixth Form Funding abatement section of the table.

Section 31a Sixth Form funding adjustment

Enter here the amount of the Sixth Form Funding abatement made, in accordance with regulation 17(3)(b) of the 2002 Regulations, to the pupil-led funding of secondary pupils from the total pupil-led formula funding calculated at lines (12), (16), (17), (18) and (19) above.

Section 31b Sixth Form funding adjustment

Enter here the amount of the Sixth Form Funding abatement made, in accordance with regulation 17(3)(a) of the 2002 Regulations, to the non-pupil-led funding of secondary pupils from the total non-pupil-led formula funding calculated at lines (20), (22), (23), (25), (26) and (27) above.

Section 32 Sixth Form funding adjustment

Enter here the aggregate of the amounts entered at notes 28, 29 and 30 less the amounts at 31a and 31b above, separately for pupil-led and non-pupil-led funding respectively.