The Education (Outturn Statements) (England) Regulations 2002

Regulation 4(a)

SCHEDULE 1FORM OF PART 1 OF AN OUTTURN STATEMENT

Part 1 of an outturn statement (authority level information) shall be in the following form and in accordance with the notes.

NOTES TO PART 1—AUTHORITY LEVEL INFORMATION

The numbered notes below refer to the item in the table bearing the corresponding number.

Where an authority have not made any financial provision for any matter listed in the first column of the form a zero should be entered in the appropriate place. Figures should be shown to the nearest whole pound.

References in these Notes to deductions are references to deductions from the LSB and references to Schedule 1 are to Schedule 1 to the 2001 Regulations.

Enter in columns (a) to (h) as appropriate, for each of the items in the first column of the form, the amount of the authority’s expenditure in the financial year on (a) primary schools, (b) secondary schools, (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 the financial year in respect of that item), (f) the income offset against this expenditure but not including Education Budget Support Grant income except as a memorandum item at note 6b, and (g) the net expenditure in respect of that item. Enter in column (h) the net budgeted expenditure in respect of that item that was recorded on the authority’s corresponding budget statement.

1.  A general heading covering the items comprising the LSB for the financial year. 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

ISB, including School Standards Grant, and devolved Standards Fund grants

1.1.1  Enter here the part of the ISB attributable to primary and special schools, 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, 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, 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 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 have been delegated to the governing bodies of schools.

1.1.7  Enter here the aggregate of 1.1.5 and 1.1.6.

Strategic Management

1.2.1  Enter here all expenditure deducted in accordance with paragraph 27, except sub-paragraph (k), and paragraphs 28, 30, 33 and 39 of Schedule 1, and any other expenditure falling within paragraph 27(e) to (g) of that Schedule not forming part of the LSB.

1.2.2  Enter here all expenditure deducted in accordance with paragraphs 27(k) and 29 of Schedule 1 where the expenditure first falls to be made on or after 1st April 1999.

1.2.3  Enter here all expenditure deducted in accordance with paragraphs 27(k) and 29 of Schedule 1 where the expenditure first fell to be made before 1st April 1999.

1.2.4  Enter here all expenditure deducted in accordance with paragraphs 31 and 32 of Schedule 1.

1.2.5.1  Enter here all expenditure deducted in accordance with paragraphs 35, 36 and 37 of Schedule 1.

1.2.5.2  Enter here all expenditure deducted in accordance with paragraph 38 of Schedule 1.

1.2.6  Enter here all expenditure deducted in accordance with paragraph 45 of Schedule 1.

1.2.7  Enter here all expenditure deducted in accordance with paragraph 34 of Schedule 1.

1.2.8.1  Enter here all expenditure deducted in accordance with paragraph 40 of Schedule 1.

1.2.8.2  Enter here all expenditure deducted in accordance with paragraph 41 of Schedule 1.

1.2.9  Enter here all expenditure deducted in accordance with paragraph 42 of Schedule 1.

1.2.10  Enter here all expenditure deducted in accordance with paragraph 43 of Schedule 1.

1.2.11  Enter here all expenditure deducted in accordance with paragraph 44 of Schedule 1.

1.2.12  Enter here for columns (a) to (h) the aggregate of the entries in lines 1.2.1 to 1.2.11.

Specific Grants (Revenue Expenditure)

1.3.1  Enter here all recurrent expenditure deducted in accordance with paragraphs 1 and 2 of Schedule 1 in relation to Standards Fund grant other than in cases where decisions about the spending of the grant have been delegated to the governing bodies of schools.

1.3.2  Enter here all recurrent expenditure deducted in accordance with paragraphs 1 and 2 of Schedule 1 other than in relation to Standards Fund grant and Class Size grant.

1.3.3  Enter here all expenditure of a revenue nature deducted in accordance with paragraphs 1 and 2 of Schedule 1 in relation to Class Size grants.

1.3.4  Enter here for each column (a) to (c) and (e) to (h) the aggregate of 1.3.1, 1.3.2 and 1.3.3.

Special Education

1.4.1  Enter here all expenditure deducted in accordance with paragraphs 3 and 4 of Schedule 1.

1.4.2  Enter here all expenditure deducted in accordance with paragraphs 5, 6 and 7 of Schedule 1.

1.4.3.1  Enter here all expenditure deducted in accordance with paragraph 8 of Schedule 1 (insofar as it relates to pupils with statements).

1.4.3.2  Enter here all expenditure deducted in accordance with paragraph 8 of Schedule 1 (insofar as it relates to pupils without statements).

1.4.4  Enter here all expenditure deducted in accordance with paragraphs 9, 10 and 11 of Schedule 1.

1.4.5.1  Enter here all expenditure deducted in accordance with paragraph 12 of Schedule 1 (insofar as it relates to expenditure in relation to pupil referral units).

1.4.5.2  Enter here all expenditure deducted in accordance with paragraph 13 of Schedule 1.

1.4.6  Enter here all expenditure deducted in accordance with paragraph 12 of Schedule 1 (insofar as it relates to expenditure in relation to education otherwise than at school).

1.4.7  Enter here all expenditure deducted in accordance with paragraph 14 of Schedule 1.

1.4.8  Enter here all expenditure deducted in accordance with paragraph 15 of Schedule 1.

1.4.9  Enter here all expenditure deducted in accordance with paragraphs 16 and 17 of Schedule 1.

1.4.10  Enter here for columns (a) to (c) and (e) to (h) the aggregate of lines 1.4.1 to 1.4.9.

School Improvement

1.5  Enter here all expenditure deducted in accordance with paragraph 18 of Schedule 1.

Access

1.6.1  Enter here all expenditure deducted in accordance with paragraph 19(a) of Schedule 1.

1.6.2  Enter here all expenditure deducted in accordance with paragraph 19(b), (c) and (e) of Schedule 1.

1.6.3  Enter here all expenditure deducted in accordance with paragraph 19(d) of Schedule 1.

1.6.4  Enter here all expenditure deducted in accordance with paragraph 19(f) of Schedule 1.

1.6.5  Enter here all expenditure deducted in accordance with paragraph 19(g) of Schedule 1.

1.6.6  Enter here all expenditure deducted in accordance with paragraph 19(h) of Schedule 1.

1.6.7.1  Enter here all expenditure deducted in accordance with paragraphs 20(a) and (b) of Schedule 1.

1.6.7.2  Enter here all expenditure deducted in accordance with paragraph 22 of Schedule 1.

1.6.7.3  Enter here all expenditure deducted in accordance with paragraph 20(c) and (d) of Schedule 1.

1.6.8  Enter here all expenditure deducted in accordance with paragraph 21 of Schedule 1.

1.6.9  Enter here all expenditure deducted in accordance with paragraph 23 of Schedule 1.

1.6.10  Enter here all expenditure deducted in accordance with paragraph 24 of Schedule 1.

1.6.11  Enter here all expenditure deducted in accordance with paragraph 25 of Schedule 1.

1.6.12  Enter here all expenditure deducted in accordance with paragraph 26 of Schedule 1.

1.6.13  Enter here for columns (a) to (c) and (e) to (h) the aggregate for each of the said columns of lines 1.6.1 to 1.6.12.

1.7.1  Enter here the aggregate for each column (a) to (h) of the amounts entered for the matters referred to in notes 1.2 to 1.6.

1.7.2  Enter here all expenditure on those services provided by the authority to schools, which schools fund from their budget shares, less the amounts received from those schools in respect of those services.

Include in an annex to the table supplementary information to show how the overall figure recorded in column (g) has been made up. A copy of this annex should be supplied to the Secretary of State, but does not require to be published in accordance with regulations 5 to 8 above. This supplementary information shall be in tabular form as follows—

(a)a list of trading services provided to schools, (howsoever defined locally and in accordance with CIPFA guidance, as set out in Annex D to Section 2 of the Best Value Accounting Code of Practice);

(b)the income received for the purchase of each type of service as listed;

(c)the expenditure by the authority for the provision of each type of service as listed; and

(d)the resulting surplus or deficit (if any) for each type of service as listed (the sum of which is the figure recorded at line 1.7.2).

1.7.3  Enter here the aggregate of the entries in lines 1.7.1 and 1.7.2, which aggregate constitutes the total of the expenditure deducted by the authority from the LSB and expenditure falling within paragraph 27(e) to (g) of Schedule 1 not forming part of the LSB, for the activities which they carried out during the financial year.

1.8  Enter here the aggregate for each column (a) to (h) of the entries in lines 1.1.7 and 1.7.3 which aggregates constitute the total of all expenditure within the LSB and falling within paragraph 27(e) to (g) of Schedule 1 not forming part of the LSB.

1.9  Enter here expenditure which the authority has recouped pursuant to sections 492, 493 or 494 of the 1996 Act.

1.10  Enter here the aggregate of the entries in lines 1.8 and 1.9 being the authority’s total expenditure on schools in the financial year in question.

2.  A general heading for notes 2.1 to 2.7 comprising the expenditure by the authority upon activities other than those falling within paragraph 1.

2.1  Enter here all expenditure on the provision of education for children under the age of 5 who were not registered pupils in maintained schools.

2.2  Enter here all expenditure on the provision of Adult and Community Education.

2.3  A heading for expenditure on the provision of support for students.

2.3.1  Enter here all expenditure under section 1(1) of the Education Act 1962(1) (mandatory awards).

2.3.2  Enter here all expenditure incurred by virtue of regulations under section 22 of the Teaching and Higher Education Act 1998(2) (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(3), 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 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 expenditure on making pension payments other than in respect of schools.

2.6  Enter here all expenditure on the authority’s Youth Service and the authority’s contribution to the Connexions Service, where not already included in the LSB.

2.7  Enter here the aggregate for each column (d) to (h) 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 (h) of the amounts entered for the matters referred to in notes 1.10 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(4).

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

6a.  Enter here the amounts 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 imposed restrictions on the particular purposes of the authority for which they were to be used, which were, in both cases, appropriated to the ISB.

6b.  Enter here the amount of the Education Budget Support Grant.