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BIRMINGHAM CITY COUNCIL
FAIR FUNDING SCHEME
2017/18
LIST OF CONTENTS
1. INTRODUCTION
1.1 The Funding Framework
1.2 The Role of the Scheme
1.2.1 Application of the Scheme
1.3 Publication of the Scheme
1.4 Revision of the Scheme
1.5 Delegation of Powers to the Head Teacher
1.6 Maintenance of Schools
2. FINANCIAL CONTROLS
2.1.1 Application of Financial Controls to Schools
2.1.2 Provision of Financial Information and Reports
2.1.3 Payment of Salaries
2.1.4 Payment of Invoices
2.1.5 Control of Assets
2.1.6 Accounting Policies and Year End Procedures
2.1.7 Debt Write Off
2.2 Basis of Accounting
2.3 Submission of Budget Plans
2.3.1 Submission of Financial Forecasts
2.4 Efficiency and Value for Money
2.5 Virement
2.6 Audit General
2.7 Internal Audit
2.8 External Audit
2.9 Audit of Voluntary and Private Funds
2.10 Register of Business Interests
2.11 Application of Contracts to Schools
2.12 Spending for the Purposes of the School
2.13 Central Funds and Earmarking
2.14 Purchasing, Tendering and Contracting
2.15 Capital Spending from Budget Shares
2.16 Leasing of Equipment
2.17 Notice of Concern
2.18 Schools Financial Value Standard (SFVS)
2.19 Fraud
3. INSTALMENTS OF BUDGET SHARE; BANKING ARRANGEMENTS
3.1 Introduction
3.2 Cheque Book Arrangements
3.3 Frequency of Instalments
3.4 Proportion of Budget Share Payable at Each Instalment
3.5 Interest Clawback
3.5.1 Interest on Late Budget Share Payments
3.6 Budget Shares for Closing Schools
3.7 Bank and Building Society Accounts
3.8 Investments and Carry Forward Balances
3.9 No Overdraft or Loans
3.10 Borrowing by Schools
3.11 Cheques
3.12 BACS Payments/Debit Cards
3.13 Urgent Payments/Petty Cash
3.14 Bank and Account Summary Reconciliations
3.15 Payment into Bank Accounts
3.16 Retention of Records
3.17 Financial Returns and Monitoring
3.18 Other Central/Non-Pay Items
3.19 Uniform Business Rate and Water Rates
3.20 Transitional Arrangements
3.21 BACS Transfers
3.22 Enhanced Payments Account (EPA)
List of Approved Institutions
4. THE TREATMENT OF SURPLUSES AND DEFICIT BALANCES
ARISING IN RELATION TO BUDGET SHARES
4.1 Right to Carry Forward Surplus Balances
4.2 Payment of Interest on Surplus Balances
4.3 Obligation to Carry Forward Deficits
4.4 Planning for Deficit Budgets
4.5 Charging of Interest on Deficit Balances
4.6 Writing off Deficits
4.7 Balances of Closing and Replacement Schools
4.8 Provision for the Management of Surplus Balances
4.9 Credit Union Approach
4.10 Loan Schemes
5. INCOME
5.1 Income from Lettings and Community Provision
5.2 Income from Fees and Charges
5.3 Income from Fund Raising Activities
5.4 Income from the Sale of Assets
5.5 Administrative Procedures for the Collection of Income
5.6 Purposes for Which Income May Be Used
5.7 Extended Schools Activities
6. THE CHARGING OF SCHOOL BUDGET SHARES
6.1 General Provision
6.1.1 Charging of Salaries at Actual Cost
6.2 Circumstances in Which Charges May Be Made
6.2.1 Premature Retirement, Dismissal and Resignation Costs
6.2.2 Premises
6.2.3 Insurance
6.2.4 Service Level Agreements
6.2.5 Penalties from Statutory Agencies
6.2.6 Correction of Errors
6.2.7 Transport Costs
6.2.8 Legal Costs
6.2.9 Health and Safety
6.2.10 Contract for Borrowing
6.2.11 Pension Remittances
6.2.12 Statements of SEN
6.2.13 Other Instances
7. TAXATION
7.1 Value Added Tax (VAT)
7.2 Construction Industry Taxation Scheme (CIS)
8. THE PROVISION OF SERVICES AND FACILITIES BY THE
AUTHORITY
8.1 Provision of Services from Centrally Retained Budgets
8.2 Provision of Services Bought Back from the Authority using
Delegated Budgets
8.2.1 Packaging
8.3 Service Level Agreements
8.4 Teachers' Pensions
9. PRIVATE FINANCE INITIATIVES (PFI) AND BUILDING SCHOOLS FOR
THE FUTURE (BSF)
9.1 PFI Schemes One and Two
9.2 Phase 1a and 1b
10. INSURANCE
10.1 Insurance Cover
11. MISCELLANEOUS
11.1 Right of Access to Information
11.2 Liability of Governors
11.3 Governors� Expenses
11.4 Responsibility for Legal Costs and Legal Advice
11.5 Health and Safety
11.6 Right of Attendance for the Assistant Director of Finance, Directorate for People
11.7 Withdrawal of Delegation
11.8 Special Educational Needs
11.9 Interest on Late Payments
11.10 Whistleblowing
11.11 Child Protection
11.12 Dismissal, Redundancy/Early Retirement Costs
12. RESPONSIBILITY FOR REPAIRS AND MAINTENANCE
12.1 General
13. COMMUNITY FACILITIES
13.1 Introduction
13.2 Consultation with the LA - Financial Aspects
13.3 Funding Arrangements - LA Powers
13.4 Other Prohibitions, Restrictions and Limitations
13.5 Supply of Financial Information
13.6 Audit
13.7 Treatment of Income and Surpluses
13.8 Health and Safety Matters
13.9 Insurance
13.10 Taxation
13.11 Banking
SECTION 1 -
INTRODUCTION
1.1
The Funding Framework
This scheme 揊air Funding: Scheme For Financing Schools� is the scheme made by Birmingham City Council in accordance with Sections 45-53 of The Schools Standards and Framework (SSAF) Act 1998.
The Schools and LA Budget
Under this legislation, local authorities determine for themselves the size of their schools budget and their non-schools education budget � although at a minimum an authority must appropriate its entire Dedicated Schools Grant to their schools budget. The categories of expenditure which fall within the two budgets are prescribed under regulations made by the Secretary of State, but included within the two, taken together, is all expenditure, direct and indirect, on an authority's maintained schools except for capital and certain miscellaneous items. Authorities may deduct funds from their schools budget for purposes specified in regulations made by the Secretary of State under s.45A of the Act (the centrally retained expenditure). The amounts to be deducted for these purposes are decided by the authority concerned, subject to any limits or conditions (including gaining the approval of their School Forum or the Secretary of State in certain instances) as prescribed by the Secretary of State. The balance of the schools budget left after deduction of the centrally retained expenditure is termed the Individual Schools Budget (ISB). Expenditure items in the non-schools education budget must be retained centrally (although earmarked allocations may be made to schools).
The Birmingham Formula
Birmingham distributes the ISB amongst its maintained schools using a formula which accords with regulations made by the Secretary of State, and enables the calculation of a budget share for each maintained school. This budget share is then delegated to the governing body of the school concerned, unless the school is a new school which has not yet received a delegated budget, or the right to a delegated budget has been suspended in accordance with s.51 of the Act.
Subject to any provision made by or under the scheme, governing bodies of schools may spend such amounts of their budget shares as they think fit for any purposes of their school* and for any additional purposes prescribed by the Secretary of State in regulations made under s.50 of the Act. (*Section 50 has been amended to provide that amounts spent by a governing body on providing community facilities or services under section 27 of the Education Act 2002 are treated as if they were amounts spent for the purposes of the school (s50(3A) of the Act.)
The Schools Financial Procedures ManualThe financial controls within which delegation works are set out in this Scheme made by the City Council in accordance with s.48 of the Act and approved by the Secretary of State. The Secretary of State has powers to approve, modify or impose schemes. Detailed operational rules are set out in the Schools Financial Procedures Manual.
Suspension of DelegationThe City Council may suspend a school抯 right to a delegated budget if the provisions of this scheme (or rules applied by this scheme) have been substantially or persistently breached, or if the budget share has not been managed satisfactorily. There is a right of appeal to the Secretary of State. A school抯 right to a delegated budget share may also be suspended for other reasons (S.17 of the SSAF Act 1998) but in that case there is no right of appeal.
Publish Budget StatementEach authority is obliged to publish each year a statement setting out details of its planned Schools Budget and other expenditure on children抯 services, showing the amounts to be centrally retained, the budget share for each school, the formula used to calculate those budget shares, and the detailed calculation for each school. After each financial year the authority must publish a statement showing out-turn expenditure at both central level and for each school, and the balances held in respect of each school.
The detailed publication requirements for financial statements are set out in directions issued by the Secretary of State, but each school must receive a copy of each year's budget and out-turn statements so far as they relate to that school or central expenditure.
Regulations also require a local authority to publish their scheme and any revisions to it on a website accessible to the general public, by the date that any revisions come into force, together with a statement that the revised scheme comes into force on that date.
1.2
The Role of the Scheme
This scheme sets out the financial relationship between the City Council and the maintained schools that it funds. This scheme contains requirements relating to financial management and associated issues, binding on both the City Council and on schools.
1.2.1
Application of the Scheme
The scheme applies to all community, nursery, special, voluntary, foundation (including trust).foundation special schools and PRUs maintained by the authority, whether they are situated in the area of the authority or situated elsewhere. It does not apply to schools situated in the authority's area which are maintained by another authority. Nor does it apply to academies
1.3
Publication of the Scheme A copy of this scheme will be placed on a publicly accessible website. Any approved revisions will be published by the date the revisions come into force, together with a statement that the revised scheme comes into force on that date.
1.4
Revision of the SchemeAll proposed revisions must be submitted to the schools forum for members of the forum representing maintained schools. Where the schools forum does not approve them or approves them subject to modifications which are not acceptable to the authority, the authority may apply to the Secretary of State for approval.
1.5
Delegation of Powers to the Head Teacher
The school抯 governing body is required to consider the extent to which it wishes to delegate its financial powers to the head teacher and to record its decisions (and any revisions) in the minutes of the governing body. Detailed guidance is set out in the Schools Financial Procedures Manual. The key points are as follows:-
The City Council delegates school budget management to governing bodies.
Procedures should be in place to support efficient financial management and to ensure probity.
Roles and responsibilities should be defined in writing.
Factors that should be taken into account when deciding who does what are listed in the Schools Financial Procedures Manual
An example of a framework of delegation is also detailed in the School Financial Procedures Manual.
The first formal budget plan of each financial year must be approved by the Governing Body.
1.6
Maintenance of SchoolsThe Local Authority is responsible for maintaining the schools covered by the scheme and this includes the duty of defraying all the expenses of maintaining them (except in the case of a voluntary aided school where some of the expenses are, by statute, payable by the governing body). Part of the way an authority maintains schools is through the funding system put in place under sections 45 to 53 of the School Standards and Framework Act 1998.
SECTION 2 -
FINANCIAL CONTROLS
2.1.1
Application of Financial Controls to Schools
All schools covered by this Scheme, including schools with their own bank accounts, must comply with the financial procedures set out in the Schools Financial Procedures Manual.
2.1.2
Provision of Financial Information and Reports
2.1.3
Payment of Salaries
Responsibilities of Schools Using an External Payroll/
Personnel Service
Returns Required From Schools With Contracted-Out Payrolls
The Assistant Director of Finance, Directorate for People is required to produce the Directorate's accounts in accordance with statutory requirements and statements of standard accounting practice. Schools must keep sets of accounts in the prescribed format of the City Council and maintain internal budgetary control systems and controls in order to produce accounts which will integrate with those for the Authority as a whole. Accounts, financial records and prime documents must be kept in a suitable place and condition for the statutory period of six years after the end of the financial year to which the records relate.
The City Council offers comprehensive financial advice, guidance and support service to all schools managing their own budgets.
The City Council also has a monitoring role to ensure that schools are effectively managing the resources delegated to them. This monitoring role is fulfilled through a number of routes. For schools that buy back financial services from Directorate for People Finance, Schools Financial Services, monitoring is integral to routine work. For example, regular visits from Schools Financial Services, systems based audits of key financial systems and detailed scrutiny of grant related expenditure all contribute to monitoring.
Submission of financial reports will not generally be required more often than once every three months, except for those connected with tax or banking reconciliation - unless the City Council has notified the school in writing that in its view the school抯 financial position requires more frequent submission, or the school is in its first year of operation. The restriction to a minimum 3-month interval does not apply to schools that are part of an on-line financial accounting system operated by the City Council.
The form determined by the Local Authority for submission of information will so far as possible take account of the Consistent Financial Reporting framework and the desirability of compatibility with that framework.
Schools not purchasing financial services from the City Council will be required to submit to the Authority reports as set out in the Schools Financial Procedures Manual in order to ensure that the City Council抯 statutory responsibilities can be fulfilled and financial probity assured.
Foundation schools must comply with the accounting and reporting requirements set out in the Schools Financial Procedures Manual.
If, through their own budget monitoring, schools believe that they might be in a potential deficit situation in the current financial year, they must notify Directorate for People, Schools Financial Services, writing and set out their plans for dealing with the situation.
There may be occasions when the City Council may require further information to be assured that the budget is being managed appropriately e.g. analysis of staffing costs via spreadsheet or equivalent. Should the City Council need to undertake such work on behalf of a school, then the school may be liable to a charge, based on the published hourly rate of Schools Financial Services and agreed in advance.
Schools that opt to operate the cheque book scheme will have further requirements for reporting as set out in the Schools Financial Procedures Manual.
The City Council delegates the funding for the provision of payroll services; hence schools must make their own arrangements for the provision of payroll services. Almost all schools choose to buy back payroll services from the Payroll & Pensions Section, Shared Services Centre. The detailed procedures are set out in the Schools Financial Procedures Manual and the Personnel Handbook.
Schools that choose not to purchase payroll and personnel services from the Payroll & Pensions Section, Shared Services Centre are reminded that the City Council remains the employer of staff (except in voluntary and foundation schools) and has statutory responsibilities in managing employment law, conditions of service and contractual rights for those employees. As the employer, the City Council also has to account to statutory bodies in respect of these responsibilities, e.g. employment tribunals, courts of law, the DfE, the Commission for Racial Equality, the Equal Opportunities Commission, the DWP and the Capita Teachers� Pensions.
Such schools will continue to receive copies of City Council guidelines, and will need to take account of these in so far as they set out employment law requirements and/or statutory or local conditions of service.
Such schools are reminded of the new requirements for the City Council to provide relevant disbursements on behalf of all its schools in respect of Teacher and Non Teacher staff pensions. The City Council will issue relevant guidance on this issue. Section 6 Charging of Schools Budget Shares provides relevant provisions for the City Council to charge school budget shares in particular circumstances for schools not complying with this requirement.
For new teaching appointments and leavers, schools must provide a copy of Forms TR6 or TR8 to the Council抯 Pensions Team within 4 weeks of the date of start/termination.
For non-teaching new appointments and leavers, schools must provide copies of Forms A1, N1 or S4 to the Pensions Team. Additionally, for employees who are retiring, Forms RB1 and RB1D must be provided.
The following information will be required from schools with contracted-out payroll and personnel services in order for the Authority to complete their statutory and City Council returns.
A copy of application form, grade, salary/wages, designation and equal opportunities monitoring return (within two weeks from date of appointment).
Teachers and Support Staff Leavers:
Date of effect (within two weeks of date of leaving).
Employee Relations Information:
Advance notice of a date of a hearing for redundancy, discipline, capability, dismissal (within ten working days);
A copy of any industrial tribunal complaint (within three days of receipt);
Sickness absence/maternity leave (weekly return).
Functions as an employer
The relevant schools must comply with the School Staffing Regulations and notify the local authority of
The person to be appointed by the local authority
Confirm that all pre-employment checks have been undertaken,
Provide the information specified in relation to support staff
Information specified in the Regulations, such as any vacancy for a head teacher or deputy head teacher, any suspensions, and any determination that the person should cease to work at the school
Resignation of any member of staff, even if the Local Authority are not paying the salary, as the Local Authority need to know whom is employed
Health and Safety:
Accident at work reports (within five working days);
Access to enable site inspections (as required by the City Council);
Risk assessment reports in accordance with Health and Safety legislation (as required by the City Council).
Some of the issues for which schools will become responsible if they use an external contractor are listed below:-
Monthly and year-end returns for the statutory agencies must be submitted to the City Council抯 Pensions Team by the specified date.
Financial and other returns and information must be notified to the Local Authority in the format and by the deadlines set by the City Council.
The calculation and payment of occupational sick pay and maternity pay in accordance with the appropriate conditions of service and Regulations.
The correct administration of Attachment of Earnings Orders issued by Magistrates and County Courts and other bodies such as the Child Support Agency.
Nationally agreed pay awards and incremental progression must be processed in accordance with the appropriate Conditions of Service.
Processing new starters, leavers and all other changes, such as revised hours, regarding抯, etc. and the notification of these changes to the appropriate statutory bodies.
The calculation and payment of holiday payments.
The administration and deduction as notified of pension contributions both for the Teachers� Pension Scheme and the Local Government Pension Scheme and any associated AVC deductions.
Pension抯 advice and administration including calculating and paying pension estimates, average earnings, gratuity payments, lump sum calculations, enhancements and re-employment issues.
Schools must be aware of any changes in legislation that may affect payroll and pensions administration (e.g. Trade Union legislation, pension scheme regulation changes, and self-assessment).
2.1.4
Payment of InvoicesThe procedure for paying invoices is set out in the Schools Financial Procedures Manual. The procedure for schools with their own bank accounts is different and is also set out in the Schools Financial Procedures Manual.
2.1.5
Control of AssetsAll schools are required to maintain an inventory of assets, which complies with the guidance given in the Schools Financial Procedures Manual. However, schools are free to determine their own arrangements for keeping a register of attractive assets worth less than �1,000. (E.g. cameras, laptops) but they must keep a register in some form.
2.1.6
Accounting Policies and Year End ProceduresAt the end of each financial year, the Assistant Director of Finance, Directorate for People is responsible for preparing the final accounts for the directorate. These accounts are prepared in line with the City Council抯 published accounting policies that are detailed within the Annual Report, and the CIPFA Code of Practice on Local Authority Accounting.
Schools will be provided with detailed written procedures to comply with the requirements for the financial year-end. (FMS6 & CMIS systems notes are also provided to help schools run their year-end routines). The guidelines and procedures are designed to ensure that all goods or services are correctly recorded in the financial year in which they are received.
Schools must ensure that any staff involved in the closedown process are familiar with the relevant procedures.
2.1.7
Debt Write OffThe City Council operates a staged debt recovery process, for all City Council Departments, including schools. In practice this is not an issue that affects non cheque book schools. Cheque Book schools should establish an appropriate write off policy and process. .
2.2
Basis of Accounting
The City Council抯 final accounts are prepared on an accruals basis with income and expenditure accounted for in the year in which it arises by the creation of debtors (assets) and creditors (liabilities).
Within the end of year processes, all goods and services received by 31st March will be accounted for in that financial year, either through payment or by raising debtors and creditors.
The City Council requires financial reports to be provided in a prescribed format but does not dictate to schools how they organise their accounts. Therefore schools are able to use what financial software they wish, provided they meet any costs of modification to provide output required by the City Council.
2.3
Submission of Budget PlansAll schools covered by the provisions of the Fair Funding Scheme must submit a Governing body approved budget plan to the City Council by the 31st May following the start of the financial year. This must show a detailed breakdown of planned expenditure for the year and the assumptions underpinning the plan. The School抯 formal annual budget plan must be approved by the Governing Body.
To assist schools in this process, the City Council will notify schools of the assumptions made in arriving at the ISB. This will include details of any provisions made for pay awards and price increases.
Schools will not be bound by the City Council抯 planning assumptions and may make their own provisions within the resources allocated to them. Any increases in inflation above those awarded to schools, as part of the budget setting process will be met from within the school budget share.
The format for a budget plan is set out in the Schools Financial Procedures Manual.
The City Council will supply schools with all school income and expenditure data which it holds which is necessary to efficient planning by schools, and supply schools with an annual statement showing when this information will be available at times through the year.
Schools must take full account of estimated deficits/surpluses at the previous 31 March in their budget planning process.
The form determined by the Local Authority for submission of budget plans will so far as possible take account of the Consistent Reporting framework and the desirability of compatibility with that.
2.3.1
Submission of Financial Forecasts The LA require schools to submit a financial forecast covering each year of a multi-year period for which schools have been notified of budget shares beyond the current year.
2.4
Efficiency and Value for MoneySchools must seek to achieve efficiencies and value for money, to optimise the use of their resources and to invest in teaching and learning, taking into account the Authority抯 purchasing, tendering and contracting requirements.
It is for heads and governors to determine at school level how to secure better value for money.
There are significant variations in efficiency between similar schools, and so it is important for schools to review their current expenditure, compare it to other schools and think about how to make improvements.
2.5
Virement
In general schools have the freedom to vire resources between budget headings in their delegated budget. However, specific grant funding may only be spent in accordance with the grant conditions and cannot be vired to fund other activities unless allowed within the grant regulations.
2.6
Audit General
The Assistant Director of Finance, Directorate for People is responsible for the probity and regularity of the Authority抯 financial activities (Section 151 of the Local Government Act 1972). The Assistant Director of Finance, Directorate for People also has a duty to report to the City Council upon the identification of potential expenditure which is unlawful or for which there is no provision within the Authority抯 budget (Section 114 of the Local Government Act 1988). These statutory duties have not changed under Fair Funding.
2.7
Internal Audit
A continuous internal audit, under the independent control and direction of the Director of Corporate Finance shall be undertaken to investigate the accounting, financial and other operations in all departments of the Authority, including schools. All schools covered by this scheme are required to co-operate with the internal audit arrangements. The City Council may provide for different audit arrangements for schools having their own bank accounts, compared with non-bank account schools.
2.8
External AuditThe City抯 Council抯 external auditors, as appointed by the Audit Commission, shall undertake such reviews of financial and other operations in schools as they deem necessary for the discharge of their statutory functions. All schools under this scheme are required to co-operate with the external audit regime.
School accounts are not required to be audited by the City Council抯 external auditors on an individual basis, nor will they be published as part of the Council抯 formal Annual Report and Accounts. The Authority抯 Standing Orders and Financial Regulations apply to all schools and are detailed in the Schools Financial Procedures Manual.
Regulations under the SSAF Act permit schools to appoint their own external auditor in addition, but this must be funded from the school抯 budget share.
2.9
Audit of Voluntary and Private FundsIn no circumstances are schools allowed to mix official (provided by the City Council) and unofficial (e.g. school fund, PTA) funds. At all times monies due to and from the City Council must be separated from any unofficial funds generated by the school.
Schools may use the special dispensation from HM Revenue & Customs to make purchases from school fund through the City Council.
Annual accounts should be produced, audited by someone independent of the fund抯 operation and presented to the governing body. See the Schools Financial Procedures Manual for advice.
The Consistent Financial Reporting framework requires that private funds under the control of the governing body be included.
Schools are required to provide audit certificates in respect of voluntary and private funds held by schools and of the accounts of any trading organisations controlled by the school.
A school refusing to provide audit certificates to the authority as required by the scheme is in breach of the scheme and the authority can take action on that basis.
2.10
Register of Business InterestsIt is a requirement for the governing body of each school to have a register which lists for each member of the governing body and the head teacher, any business interests they or any member of their immediate family have; to keep the register up to date with notification of changes and through annual review of entries, and to make the register available for inspection by governors, staff and parents, and the authority.
No governor or member of staff should be involved or be in attendance in any discussion or decision where they have a pecuniary or personal interest.
2.11
Application of Contracts to SchoolsAll contracts entered into by governing bodies must be drawn up in accordance with the Schools Financial Procedures Manual.
2.12
Spending for the Purposes of the School
2.13
Central Funds and Earmarking
2.14
Purchasing, Tendering and Contracting
If a governing body lets a contract with a private contractor under terms which give the governing body the right to require the removal from work at the school of individual workers employed by the contractor, that right will be exercised by the governing body and not the City Council.
Before entering into a contract, governing bodies should check with the City Council that any such contract would not contradict the terms of an existing contract, which the City Council may have, for the provision of similar goods or services. However schools have a clear right to opt out of authority arranged contracts
Although governing bodies are empowered under paragraph 3 of schedule 10 to the School Standards and Framework Act 1998 to enter into contracts, in most cases they do so on behalf of the City Council as maintainer of the school and the owner of the funds in the budget share. Other contracts may be made solely on behalf of the governing body, when the governing body has clear statutory obligations � for example, contracts made by aided or foundation schools for the employment of staff.
Although SSFA s.50 (3) allows governing bodies to spend budget shares for the purposes of the school, this is subject to regulations made by the Secretary of State and any provisions of this scheme. By virtue of section 50(3A) (which came into force on 1st April 2011), amounts spent by governing bodies on community facilities or services under section 27 of the Education Act 2002 will be treated as if spent for any purposes of the school
Under s.50(3)(b) the Secretary of State may prescribe additional purposes for which expenditure of the budget share may occur. He has done so in the School Budget Shares (Prescribed Purposes)(England) Regulations 2002 (SI 2002/378), which have been amended by the School Budget Shares (Prescribed Purposes)(England)(Amendment) Regulations 2010 (SI 2010/190).These allow schools to spend their budgets on pupils who are on the roll of other maintained schools or academies.
Government grants will be devolved to schools in accordance with the grant conditions. The school may not vire from these budgets, as the grants must be spent in accordance with the Government抯 grant conditions. Expenditure will be allocated on the basis of gross costs in order that schools know the total amount of money available to spend.
The method of distributing each individual grant will reflect its nature and purpose. Details will accompany the announcement of each grant.
Earmarked funds must be returned to the City Council if not spent in-year, or within the period over which schools are allowed to use the funding if different.
The City Council will not make any deduction in respect of interest costs to the City Council, from payments to schools of devolved, specific or special grant.
Schools may purchase goods and services from wherever they see fit, but should take into account the need to ensure "best value". Schools are advised to use the services of the City Council's Corporate Procurement Service.
Schools are required to abide by the City Council抯 Financial Regulations for Schools and Standing Orders Relating to School Governors� Contracts in purchasing, tendering and contracting matters. This should include a requirement to assess in advance where relevant the health and safety competence of contractors taking account of the City Council抯 policies and procedures.
However, any section of the City Council抯 financial regulations and standing orders shall not apply if it requires schools:
To do anything incompatible with any of the provisions of this scheme, or any statutory provision, or any EU Procurement Directive;
To select suppliers only from an approved list;
To seek fewer than three tenders in respect of any contract with the financial framework specified within the Financial Regulations in any one-year.
Or if the Governing Body
Uses providers detailed within an approved list which has been established in an appropriate and accountable way ;
Gives an exemption from financial regulations/ standing orders, based on appropriate reasoning and recorded this in the minutes of the relevant meeting.
2.15
Capital Spending from Budget Shares
Schools will be able to use their school budget share for the purposes of incurring capital expenditure provided:-
.
The school seeks landlord approval from the City Council (where they are owners of the buildings), through the Capital Team Corporate Resources. In the case of voluntary controlled schools, such approval will still be required when expenditure is undertaken on cases which are defined as City Council responsibility. The expenditure does not result in a school going into a deficit which is carried forward into future financial years.
If the premises are owned by the City Council, or the school has voluntary controlled status, then the governing body should seek the consent of the City Council to the proposed works, but such consent can be withheld only on health and safety grounds. This will help to ensure compliance with the current School Premises Regulations and DfE Construction Standards, and health and safety legislation.
2.16
Leasing of EquipmentLeasing, rental or other deferred payment agreements for equipment such as photocopiers and telephone systems must not conflict with the Council抯 application of Government capital controls.
Any such agreement entered into must meet the following criteria:-
The agreements must NOT allow the school to become the owner of the equipment. This means that the school cannot buy the equipment at any stage, or receive any proceeds from the sale at the period end.
The term of the agreement must be short enough for the estimated value of the equipment at the end of the agreement period to be at least 10% of its original cost, and this should be specified in the agreement. As an example, an agreement for a large, heavily used photocopier should probably not exceed three years.
The agreement must NOT give an automatic right to continue with the lease at the end of the agreement period, although this could subsequently be arranged at an open market rental.
In addition, schools should bear in mind the following:-
Direct debit agreements with suppliers or leasing companies should NOT be entered into. All payments must be made by cheque.
Careful consideration should be given before committing future years� budget provision.
Schools are strongly advised to consult the Corporate Procurement Service before entering into any leasing or rental agreement. They will be able to advise on the most appropriate agreement for your needs, in terms of cost.
Schools must contact Capital Team Corporate Resources before entering into any leasing agreement in order to comply with Government capital regulations.2.17
Notice of ConcernThe City Council may issue a notice of concern to the governing body of any school it maintains where, in the opinion of the Assistant Director of Finance, Directorate for People and the Strategic Director, Directorate for People, the school has failed to comply with any provisions of the scheme, or where actions need to be taken to safeguard the financial position of the local authority or the school.
Such a notice will set out the reasons and evidence for it being made and may place on the governing body restrictions, limitations or prohibitions in relation to the management of funds delegated to it. These may include:
2.18
Schools Financial Value Standard((SFVS)
2.19
Fraud
insisting that relevant staff undertake appropriate training to address any identified weaknesses in the financial management of the school;
insisting that an appropriate trained/qualified person chairs the finance committee of the governing body;
placing more stringent restrictions or conditions on the day-to-day financial management of a school than the scheme requires for all schools � such as the provision of monthly accounts to the local authority;
insisting on regular financial monitoring meetings at the school attended by local authority officers;
requiring a governing body to buy into a local authority抯 financial management services; and
imposing restrictions or limitations on the manner in which a school manages extended school activity funded from within its delegated budget share � for example by requiring a school to submit income projections and/or financial monitoring reports on such activities.
The notice will clearly state what these requirements are and the way in which and the time by which such requirements must be complied with in order for the notice to be withdrawn. It will also state the actions that the authority may take where the governing body does not comply with the notice.
All local authority maintained schools (including nursery schools and pupil referral units (PRUs) that have a delegated budget) must demonstrate compliance with the Schools Financial Value Standard (SFVS) and complete the Self-Assessment form on an annual basis. It is for the school to determine at which time of the year they wish to complete the form.
Governors must demonstrate compliance through the submission of the SFVS Self-Assessment form signed by the Chair of Governors. The form must include a summary of remedial actions with a clear timetable, ensuring that each action has a specified deadline and an agreed owner. Governors must monitor the progress of these actions to ensure that all actions are cleared within specified deadlines.
All maintained schools with a delegated budget must submit the form to the local authority by the 31 March each year
All schools must have a robust system of controls to safeguard themselves against fraudulent or improper use of public money and assets.
The governing body and head teacher must inform all staff of school policies and procedures related to fraud and theft, the controls in place to prevent them and the consequences of breaching those controls. This information must also be included in the induction for new school staff and governors.
SECTION 3 - FOR FULL CHEQUE BOOK SCHOOLS ONLY
INSTALMENTS OF THE BUDGET SHARE; BANKING ARRANGEMENTS
The City Council recognises the importance of the CIPFA Code of Practice for Treasury Management in Local Authorities in its banking arrangements. The majority of schools continue to use the banking, payments and payroll services of Birmingham City Council. If schools wish to continue with this arrangement, this Section of the Scheme is not relevant. This Section updates our arrangements for chequebook schools in order to meet the requirements of all schools.
3.1
Introduction
Schools can hold an external bank account for official funds.
Schools choosing to hold an external bank account must undertake to comply with the rules and conditions in this Scheme. Appropriate staff must attend training courses on systems and financial procedures.
The City Council will suspend chequebook arrangements where, in the opinion of Internal Audit, there is evidence of financial mismanagement or non-compliance with the rules of the scheme.
3.2
Cheque Book ArrangementsUnder the scheme, schools will meet the types of expenditure from their local bank account as set out below:-
All expenditure relating to the schools� delegated budget for pay and non-pay items including payments to employees, including any allowances, travelling and subsistence expenses which are paid through the City Council or another provider抯 payroll.
Payments shall NOT be made out of the local bank account for:-
Any non-delegated items listed in the Fair Funding Scheme unless notified to schools.
Any expenditure relating to unofficial funds.
Any non-City Council activities e.g. unsubsidised school trips.
Receipts may be paid into local bank account ONLY for:-
Advances from Birmingham City Council.
Income generated e.g. schools lettings.
Donations and contributions towards school expenditure by school funds, charities, etc.
VAT and tax reimbursements.
3.3
Frequency of Instalments
Advances for all delegated expenditure and SEN top up payments will be made by either twelve equal instalments or by thirteen instalments which includes an increased payment in April, made on the first working day of the month, equivalent to one thirty sixth of the school budget share whilst a corresponding reduction is made in the March payment. All instalments will be made on dates to be prescribed by the Assistant Director of Finance, Directorate for People.
Monthly instalments will normally be cleared into the school抯 nominated bank account three working days prior to the date each month on which staff salaries are paid.
3.4
Proportion of Budget Share Payable at Each Instalment
3.5
Interest ClawbackThe monthly advances on dates to be prescribed by the Assistant Director of Finance, Directorate for People will constitute one-twelfth of the delegated budget each month except for April and March, as detailed above.
There will be loss of interest to Birmingham City Council as advances will be made to schools earlier than pay transactions and invoices would normally be paid. The loss of interest to the City Council will be made good by the deduction of an equivalent amount from the advances made to schools. This will be dependent on interest rates current at the time of the advance and will be charged to schools.
The basis of the calculation for the interest deduction is as follows:-
A - E = V x n/365 x y%
Where
A = The total forecast budgets to be advanced to schools within the scheme per month.
E = The expected expenditure of schools within the scheme per month based on historic patterns of spending.
n = The number of days in each month.
y = The forecast interest rate for City Council purposes (notional interest) for the financial year.
The formula will give the cost to Birmingham City Council on a monthly basis. These costs will be totalled to give the
expected annual loss which, expressed, as a percentage of the total annual relevant advances, will give the percentage to be deducted from relevant advances.
It is intended to calculate the percentage deduction at the start of each financial year and the interest will be deducted from the relevant advances.
For schools continuing to use Birmingham City Council for payroll services, there will be additional transaction charges for processing. These will be recharged to relevant schools on an actual basis.
3.5.1
Interest on Late Budget Share PaymentsThe City Council will add interest to late payments of budget share instalments, only where such late payment is the result of City Council error. The interest rate used will be that used for the interest clawback calculations.
3.6
Budget Shares for Closing SchoolsSchools which are part of the cheque book scheme, and approval for closure or amalgamation has been obtained, will only continue to receive their relevant budget instalments until closure or amalgamation after discussions with the Assistant Director of Finance, Directorate for People.
3.7
Bank and Building Society AccountsSchools will only be able to use Financial Institutions recommended by Birmingham City Council. The opening of all accounts must be authorised by the governing body. There is a list of approved institutions at the end of this Section. Any school closing an account and opening a new one must select the new bank from the approved list,
If a school opens an external bank account the City Council must, if the school desires, transfer immediately to the account an amount agreed by both school and City Council as the estimated surplus balance held by the City Council, in respect of the school抯 budget share, on the basis that there is then a subsequent correction when accounts for the relevant year are closed.
All accounts opened must be in the name of the school. Schools can also if they wish open accounts in the name of Birmingham City Council 厖厖厖厖�.School.
However, if a school has such an account, the account mandate should provide that the City Council is the owner of the funds in the account; that it is entitled to receive statements; and that it can take control of the account if the school抯 right to a delegated budget is suspended by the City Council.
Schools will retain interest earned on their accounts and bear any charges made by their bank.
Because of the tax status of Birmingham City Council, interest should be paid gross, without the deduction of tax. Inland Revenue Form R85 (2013) should be obtained from the bank and completed by schools to ensure the payment of gross interest.
Any new bank account arrangements can only be made with effect from the beginning of a financial year.
Schools wishing to participate in the scheme must therefore apply to the Authority by 31st December in any year in order to operate chequebook arrangements from the following financial year. This application must be authorised by both the Head Teacher and the governing body of the school.
The Authority may delay an individual school抯 admission to the scheme where the school is experiencing considerable difficulty in maintaining expenditure within its formula budget share or where significant deficit balances are brought forward from previous years. This will only apply following discussions with the Head Teacher of the school.
Schools without bank accounts cannot have one until any deficit balance is cleared and that any school requesting a bank account at a later date shall not be able to have one until any deficit is cleared.
Applications to open bank accounts and bank mandates must be authorised by the governing body and copied to Corporate Resources Finance. The governing body must also authorise the arrangements covering the operation of the accounts including any transfers between accounts and cheque signing arrangements.
3.8
Investments and Carry Forward BalancesInvestments and other surplus funds, including carry forward balances, may only be made directly in the accounts of the approved bank which are clearly shown to provide no risk to the capital sum. Investment must not be arranged through any intermediaries. Any interest received will accrue to the school bank account.
Investments must be in any current or deposit account (including single deposits) placed with an approved bank. Deposit accounts include managed money market accounts, providing that the bank provides a written agreement incorporating a guarantee of the capital sum invested. Schools MUST obtain approval from the Assistant Director of Finance, Directorate for People for new investments and confirm in writing the details of the banks and the number and types of accounts proposed before public funds are invested. The Assistant Director of Finance, Directorate for People may be willing to offer investment services to schools if there is sufficient demand.
3.9
No Overdraft or Loans
Schools must not themselves offer any security to a bank. If requested, Birmingham City Council may guarantee individual accounts, on application to the Assistant Director of Finance, Directorate for People. Schools must not make arrangements for overdrafts, loans or any other forms for credit or deferred purchase.
3.10
Borrowing By SchoolsGoverning bodies may only borrow money for capital purposes only with the written permission of the Secretary of State. The Governing Body in these circumstances has to plan and conduct its affairs to remain solvent. This does not apply to Trustees and Foundations, whose borrowing, as private bodies, makes no impact on Government accounts. These debts may not be serviced directly from the delegated budgets, but schools are free to agree a charge for a service which the Trustees or Foundation are able to provide as a consequence of their own borrowing. Governing bodies do not act as agents of the City Council when repaying loans. Any school proposing to take this course of action is strongly advised first to consult with the Assistant Director of Finance, Directorate for People.
Schools must not borrow to finance a revenue deficit either through a bank overdraft or other means, and must demonstrate good financial management by accurately forecasting their cash position.
3.11
Cheques
Schools will order their own. Continuous stationery should be designed to match the printing format of the schools financial management system. Cheques may be personalised with a school crest and must contain the name of the school within the account details. Schools can also if they wish have cheque stationery in the name of Birmingham City Council 厖厖厖厖School.
Cheques must be signed in manuscript by two designated members of staff and at least one of the staff should not have authority to authorise orders or certify accounts for payment. Cheques may only be signed by either City Council or school employees. Governors will not be permitted to sign cheques, except where those governors are acting in their capacity as members of staff. Blank cheques must be kept in a safe place and they must not be pre-signed.
3.12
BACS Payments/Debit CardsBACS payments should only be made to 憄re approved� accounts which have been agreed with the banking provider. All pre-approved accounts should be agreed by the Governing Body (or Finance Committee if delegated) and only authorised officers should be able to add such accounts to the list held by the bank. Further regulations relating to their use is contained in the Schools Financial Procedures Manual.
Debit cards can only be used in limited circumstances and with the prior permission of the Assistant Director of Finance, Directorate for People. Further advice relating to their use is contained in the Schools Financial Procedures Manual.
Traveller抯 cheques and foreign currency must NOT be obtained through the local bank account, without the permission of the Assistant Director of Finance, Directorate for People.
Any cancelled cheque must be clearly marked 揅ANCELLED� and retained for audit purposes with the paid invoices.
There must be a clear division of duty between the preparation, authorisation and issue of cheques.
Schools should make use of normal credit terms offered by suppliers, but need to pay attention to discounts on offer for prompt payment that could provide better value for money.
3.13
Urgent Payments/Petty CashAny school opting for cheque books will have their previous petty cash imprest advance withdrawn.
Minor purchases can be paid for by cash from an imprest float held by the school. No more than �125 in cash may be kept in schools in a locked cabinet or receptacle in order to comply with the terms of the City Council抯 insurance arrangement.
If a school is producing all of its cheques by computer, urgent payments should be avoided by forward planning. Where a school sees a regular need for urgent cheques not produced by the schools financial management information system, a separate bank account should be opened, as petty cash imprest account, with reimbursement from the main bank account being made through the school抯 or other financial management information system.
If a school is producing all of its cheques manually, a cheque can be made out for an urgent purchase, but the school or other financial management information system must be immediately updated for the payment.
3.14
Bank and Account Summary ReconciliationsSchools MUST reconcile monthly the balance shown on the bank statement with the school bank account balance as on CMIS or other financial management information system. This reconciled bank balance MUST be further reconciled to the Account Summary information on the schools or other financial management information system on a monthly basis.
Schools MUST therefore receive bank statements monthly. These reconciliations must be returned on a monthly basis to Corporate Resources Finance in a timetable and format prescribed within the procedures for chequebooks.
Corporate Resources Finance must be sent by the bank, a statement of the balance at 31st July and 31st March each year.
The City Council will consider withdrawal of the chequebooks facility for schools failing to submit balanced monthly reconciliations in line with the approved timetable and procedures. Unbalanced reconciliations will be returned to schools for correction within five working days. The City Council reserves the right to consider withdrawal of the chequebooks facility if a specified number of unbalanced reconciliation statements are received in a year.
At the start of each academic term, schools must submit a standard cashflow statement to Corporate Resources Finance. A monthly update, including details of actual expenditure, must be submitted with the bank and account summary reconciliations.
3.15
Payment into Bank Accounts
Pre-numbered paying-in books, not individual slips, must be used for banking income. Where income is in the form of a cheque, a record must be kept for each cheque showing:-
The name of the drawer.
The nature of the income.
The amount and this must be totalled to agree with the total cheque
banked.
Banks must accept cheques payable to:-
揃irmingham City Council............................... School� without
endorsement.
3.16
Retention of RecordsThe following records must be kept for the current financial year and the previous six financial years:-
Payroll records (only for schools under the full scheme in line with the conditions within the delegation of payroll and personnel).
Signed Copy orders.
Signed and dated delivery notes.
Certified paid invoices.
Copy remittance advices.
Paying-in slip stubs/records.
Copy receipts for all income.
Bank statements.
Bank reconciliation statements.
Schools� financial management information system detailed accounts.
Contracts (including quotations, tenders, etc.)
Paid capital orders and certified invoices (10 years)
Payroll invoices, other paid invoices, delivery notes and copy orders should be filed together at the school in respect of each payment order and the invoice annotated with the date of payment, the cheque number and the account charged. Paid cheques must be retained by banks and building societies.
Complete end of year accounts on the school抯 or other financial management information system must be held on a separately stored back-up system
There must be an audit trail from the cheque counterfoil to the order and invoice and from the monthly returns required back through the schools or other financial management information system to the individual invoice.
The City Council has a statutory obligation to open its account for public inspection each financial year for a four-week period. It is, therefore, important to ensure that a comprehensive system is implemented for the filing, retention and potential inspection of all relevant documents.
3.17
Financial Returns and MonitoringThe following financial returns are required on the basis described:
Bank Reconciliation Statement (monthly)
VAT Submittal (monthly)
Income and Expenditure returns (monthly)
Cashflow Statement (termly)
Payroll Returns
The return must be used to reconcile monthly the balance shown on the bank the school bank account balance from the school抯 financial management statement with information system.
The reconciled bank balance must be further reconciled to the account summary information.
All information submitted on a monthly basis will be detailed in the chequebook accounting procedures within the Schools Financial Procedures Manual.
The City Council will consider withdrawal of the cheque book facility for schools failing to submit balanced monthly VAT and bank account claim returns in line with the approved timetable and procedures.
At the start of each academic term, schools must submit a cashflow statement using a standard proforma to Corporate Resources Finance. A monthly update, including details of actual expenditure, must be submitted along with the monthly returns as noted previously.
Goods and services sold by the school may be subject to VAT. In these instances, schools must raise a VAT invoice or provide a VAT receipt and collect tax from the purchaser. Goods and services bought by the school may be liable to VAT. Schools must pay the full invoice value, including tax, to the supplier.
Schools may NOT claim back VAT direct from H.M. Revenue & Customs, or pay VAT direct to H.M. Revenue & Customs. All payments and claims must be made through Corporate Resources Finance via the monthly VAT Submittal financial return, as detailed above.
Individual schools will be liable for any penalties imposed by H.M. Revenue & Customs resulting from underpayment or over-claim of VAT based on their financial returns submitted to Corporate Resources Finance.
dInvoices and other records relating to VAT payments and claims must be held at each school for at least six years in line with the document retention policy above. Should H.M. Revenue & Customs wish to inspect these, an officer will give adequate notice so that documents can be forwarded to Corporate Resources Finance. Alternatively, H.M. Revenue & Customs officers may be willing to visit schools.
Schools MUST make relevant end of year returns in a format and timetable prescribed by the City Council.
When schools submit unbalanced VAT, monthly or year-end returns or fail to submit VAT, monthly and year-end returns within the timetable prescribed, the City Council reserves the right to withhold the relevant VAT reimbursements or relevant school budget share instalment until such time as such returns are balanced, reconciled and submitted.
3.18
Other Central/Non-Pay ItemsIf schools order fuel from the contractor negotiated by the Corporate Procurement Service, payment will have to be made centrally under the terms of the contract. Arrangements will then be made to invoice schools.
Heating/lighting and water at some sites is from a supply shared by two or more school users. For such sites invoices may be paid centrally and costs apportioned to the site users. Corporate Resources Finance will invoice schools on a monthly or quarterly basis for apportioned heating, lighting and water costs.
Any service provided by other departments of the City Council will be charged to schools by invoice in exactly the same way as an external supplier. However, where the school and the City Council are the same legal entity, this will be an internal charge and not be subject to VAT.
3.19
Uniform Business Rate and Water RatesFunding for the uniform business rate and water rates will be held
Centrally .The budget share for these items will be identical to the
charge.
3.20
Transitional ArrangementsA school will need to decide on investment of any credit balances remaining with Corporate Finance in order that a payment can be made to the school if that decision is to invest under their cheque book arrangements. This will normally be when carry forward balances have been agreed at the start of the Autumn term.
Any deficit balances carried forward from the previous financial year will be deducted from the next budget advance for the new financial year. This will normally be when carry forward balances have been agreed at the start of the Autumn term.
Goods and services, for which payments are made by 31st燤arch in a financial year, will be charged to that financial year. Liabilities must be raised for all outstanding commitments, where goods have been received but payments not made before the end of the financial year.
At the start of the first year of chequebooks only, schools will receive a reimbursement cheque to cover the payment of invoices raised as liabilities in their last year of non-cheque books.
3.21
BACS Transfers
3.22
Enhanced Payment Account (EPA)Cheque Book Schools using the Birmingham City Council payroll service will have their payroll costs charged to their local bank account through BACS. However, the additional costs incurred will be charged to schools.
The External Payments Account Scheme relates to the local payment of external suppliers only. Under the External Payments Account Scheme, schools will meet the types of expenditure from their local bank/External Payments Account as set out below:-
All expenditure relating to schools� delegated budgets, except for payments to employees, including any allowances, travelling and subsistence expenses which are paid through the City Council payroll, and except for uniform business rates, water rates, utilities negotiated through a contract by City Procurement Services and payments to City Council departments.
The EPA scheme is in essence an extended petty cash account and can only operate through a sub account of the City Councils Banking arrangements with the Barclays Bank .
Details of the scheme can be found in the Schools Financial Procedures Manual.
FAIR FUNDING � THE CHEQUE BOOK SCHEME
List of Clearing Institutions and on Birmingham City Council Lending List at 12th November 2012
Banks / Building Societies
Santander UK
Barclays Bank
HSBC
Nationwide
Full List of UK Financial Services Clearing Institutions
Santander UK
Bank of England
HBOS
Barclays Bank
Clydesdale
The Cooperative Bank
HSBC
Lloyds TSB
Nationwide
Royal Bank of Scotland
SECTION 4 -
THE TREATMENT OF SURPLUS AND DEFICIT BALANCES
ARISING IN RELATION TO BUDGET SHARES
4.1
Right to Carry Forward Surplus Balances
All schools will be able to carry forward unspent revenue balances (arising from net underspends against their delegated budgets for the current and previous years) from one financial year to the next.
Schools will therefore carry forward from one financial year to the next any surplus in net expenditure relative to the schools budget share for the year plus/minus any balance brought forward from the previous year.
The amount of a surplus balance will be shown in the relevant out-turn statement published in accordance with directions given by the Secretary of State under s.251 of the Apprenticeships, Skills, Children and Learning Act 2009).
Schools may enter into commitments which extend into the following financial year; provided that they can reasonably expect that the cost of any such commitment could be funded from their delegated budget in the forthcoming financial year.
The amount of any balance to be transferred to a school抯 bank account upon opting for cheque book status will be calculated on a provisional basis for a school having a new bank account, as requested by the school, pending a later reconciliation.
4.2
Payment of Interest on Surplus Balances
Schools will receive interest on any surplus balances brought forward as at 1st April which remains unspent as at 31st燤arch at the end of that same year. Interest will be paid on a sliding scale based on the average 7-day rate for the year. The full rate will be paid on balances up to 5% of planned budget and a reduced rate (to be determined by the City Council) will be paid on the remainder of any balances over 5%. If some of the surplus has been spent during the year, interest will still be paid but on the reduced sum. Different arrangements apply for chequebook schools (See Section�3).
4.3
Obligation to Carry Forward DeficitsDeficits arising from overspending by a school against its delegated budget will remain with the school and be carried forward from one financial year to the next.
Schools will therefore carry forward from one financial year to the next any deficit in net expenditure relative to the schools budget share for the year plus/minus any balance brought forward from the previous year.
The deficit balance will be shown on the out-turn statement published in accordance with directions given by the Secretary of State under s.251 of the Apprenticeships, Skills, Children and Learning Act 2009 (
4.4
Planning for Deficit BudgetsSchools may not plan for budget deficits and are required to keep spending within their budget share. In some limited circumstances, schools may agree a 搇icensed deficit� (see section 4.9).
However, deficits may arise in year due to unforeseen circumstances. Any deficit, which is incurred by a school in a financial year, may be investigated by the City Council. This may result in the appropriate deduction being made from the school抯 budget share in the following financial year or the application of funds from any balances carried forward by the school.
As an alternative, a school may agree in advance a Deficit Repayment Plan with Directorate for People Finance, Schools Financial Services, that provides for any deficit to be recovered over more than one financial year, subject to the Governing body passing a resolution to that effect and complying with the conditions agreed in the Deficit Repayment Plan
4.5
Charging of Interest on Deficit Balances
Schools will not be charged interest on deficit balances providing they have agreed a Deficit Repayment Plan with the City Council.
4.6
Writing Off Deficits
The City Council cannot write off the deficit balance of any school.
Assistance towards elimination of a deficit balance will be through the allocation of a cash sum, from the authority抯 schools budget (from a centrally held budget specified for the purpose of expenditure on special schools and pupil referral units in financial difficulty or, in respect of mainstream maintained schools, from a de-delegated contingency budget where this has been agreed by Schools Forum
4.7
Balances of Closing and Replacement SchoolsWhen any school is closed any balance (whether surplus or deficit) reverts back to the City Council. It cannot be transferred as a
balance to any other school, even where the school is a successor to the school. Except that a surplus balance transfers to an academy where a school converts to academy status under section 4(1) (a) of the Academies Act 2010.
4.8
Provision for the Management of Surplus BalancesDFE guidance on surplus balances says 搃t is part of sensible financial planning to hold a small surplus, but schools should be spending their money on children in schools now, and local authorities should take strong action where schools have excessive
surpluses except where they are very clearly and accurately justified.�
Surplus balances held by schools as permitted under this scheme are subject to the following with effect from 1st April 2013:
The Authority shall calculate by 31st May in each year the surplus balance, if any, held by each school as at the preceding 31st March. For this purpose the balance will be recurrent balance category [B01] as defined in the Consistent Financial Reporting Framework (CFR)
Schools are required to complete the Surplus Balance and Year on Year Commitment analysis returns as issued by the Local Authority and present these to their schools governing body for discussion.
The balance can be assigned for specific purposes as listed below. To count as properly assigned, amounts must not be retained beyond the period stipulated for the purpose in question.
The criteria to be assigned for specific purpose are as follows:
Prior Year Commitments � any amounts from the previous financial year and unspent Standard Fund grant from the previous years;
Commitments of a 慶apital� nature � building works, refurbishment work, IT;
Income Generate by Schools (Revenue) � sponsorships, donations;
Commitments of a 慠evenue� Nature � School Improvement and other Planned Priorities;
Changes in Demography (Revenue) � reductions in pupils numbers and falling rolls, financing of place reductions;
Effects of Other Changes (Revenue) � cost for workforce remodelling.
Funds derived from sources other than the City Council will be taken into account in this calculation if paid into the budget share account of the school, whether under provisions in this scheme or otherwise.
In operating this scheme the City Council reserves the right to request information from schools where there are either excessive balances or significant changes in balances year on year.
Any surplus balances not allocated to the criteria outlined above will be treated as excessive balances to be clawed back by the local authority.
The total of any amounts clawed back from schools balances by the local authority under this provision are to be applied to the schools budget of the authority.4.9
Credit Union ApproachThe Regulations permit, in some areas if no other scheme is available, schools to group together to utilise externally held balances for a credit union approach to loans. Such an arrangement is not included in the Fair Funding Scheme for Birmingham because of the provision for licensed deficits.
4.10
Loan SchemesThe City Council does not operate a loan scheme for schools.
SECTION 5 -
INCOME
5.1
Income from Lettings and Community Provision
Community use falls into three main categories:-
Dual use, adult education, youth and community provision, which is managed at designated sites by the Place Directorate.
Use of designated lettings centres which are managed by the Directorate for People.
Ad-hoc arrangements at particular schools where accommodation is used by other departments or organisations, e.g. neighbourhood offices situated in schools.
The City Council is permitted to direct schools to continue to make facilities available for community use and may also continue a policy of concessionary charges. However, under delegation schools are entitled to be fully reimbursed for the costs of the use of their premises and to be involved in decisions about their use. Community use falls outside the Local Schools Budget. The costs of such use must therefore be met by income or reimbursements payable to the school.
A Code of Practice and Directions related to designated sites has been issued to all schools as permitted under the schools Standards and Framework Act 1998 for various categories of schools. This should be referred to for guidance. The most salient features of the Code and Directions are:-
co-operation between the school and site co-ordinator;
agreement to regular bookings for adult education and youth and community purposes;
use of staff provided for the purpose by the Strategic Director (Local Services);
charges to be made as determined by Local Services Committee;
Income from charges at dual use or adult education, youth and community designated sites is paid to the Strategic Director, Place Directorate.
Expenditure on the running costs of dual use, adult education, or youth and community facilities at designated site will be repaid to the schools by the Strategic Director, Place Directorate.
All reimbursements and income received in respect of use of the premises for community provision will be additional to a school抯 budget share.
Lettings for school activities, such as plays, fund raising activities or parent teacher association meetings, will fall within the Local Schools Budget and costs must be met from the schools� budget share.
Control of premises is vested with governing bodies. When making charges to users, governing bodies will have regard to the existing tariff of charges as well as the costs involved, e.g. heat, lights, caretaking, etc.
The City Council operates subsidised lettings for various organisations which use school premises. This will continue but schools will be fully reimbursed by the City Council for the costs associated with such lettings.
5.2
Income From Fees and ChargesAny income from fees and charges received by governing bodies in respect of the delegated budget accrues to the school budget share.
Any income from fees and charges received by governing bodies in respect of services provided from central funds will be passed back to the City Council.
Charging must be in accordance with the governing body抯 published Charges and Remissions Policy.
Where charges are permitted and the activity is to be paid for from funds at the disposal of the governing body, the decision as to whether a charge will be made, and how much that charge should be, will be determined by the governing body.
Where charges are permitted and the activity is to be paid for from funds retained by the City Council, the decision as to whether a charge will be made, and how much that charge should be, will be determined by the City Council.
Where an activity is provided from expenditure retained centrally by the City Council, governing bodies will be free to remit all or part of any charge made by the City Council from their delegated budgets.
Income from boarding charges is collected on behalf of the City Council and shouldn抰 exceed that needed to provide board and lodging for the pupils concerned.
5.3
Income from Fund Raising ActivitiesSchools are allowed to retain income received from fund raising activities.
All income received in respect of fund raising will be additional to a school抯 budget share.
5.4
Income from the Sale of AssetsThe sale of any assets must adhere to the procedure set out in the Schools Financial Procedures Manual.
Any income received by schools for the sale of assets originally purchased from the school budget share will accrue to the school.
Any income received by schools for the sale of assets originally purchased with non-delegated funds will accrue to the City Council. This will include the sale of land or buildings forming part of the school premises which is owned by the City Council.
5.5
Administrative Procedures for the Collection of Income
Schools must adhere to the income collection procedures contained within the Schools Financial Procedures Manual which includes income which accrues to the City Council.
5.6
Purposes for which Income may be UsedAny income received by schools from the sale of assets originally purchased from the school budget share must be included within the school budget plan and may only be spent for the purposes of the school.
5.7
Extended Schools Activities
The 2002 Education Act opened up new possibilities for schools to undertake activities that serve the local community including the provision of childcare. From April 2006, schools can use their delegated budget for the 憄urpose of the school�. This can be defined as any activity that brings an educational benefit to pupils registered at the school or any other maintained schools.
Before exercising its community facilities power to deliver a community use project, the governing body must consult the local authority under section 28 (4) of the Education Act 2002.
Further advice and guidance on management and accounting arrangements for extended schools activities can be found in the Schools Financial Procedures Manual.
SECTION 6 -
THE CHARGING OF SCHOOL BUDGET SHARES
6.1
General Provision
6.1.1
Charging of Salaries at Actual Cost
The budget share of a school covered by this Scheme can be charged by the City Council without the consent of the governing body only in the circumstances set out below.
If such a charge is to be made, schools will be consulted about the reasons for the charge, the amount and the date when the charge will be actioned. This consultation will happen in advance of the charge being levied.
Any dispute as to any such charge will be referred to the Assistant Director Finance, Directorate for People for a decision.
For the avoidance of doubt, local authorities may de-delegate funding for permitted services without the express permission of the governing body, provided this has been approved by the appropriate phase representatives of the Schools Forum.
The City Council shall charge salaries of school based staff to school budget shares at actual costs.
6.2
Circumstances in which Charges may be Made
6.2.1
Premature Retirement, Dismissal and Resignation Costs
Costs incurred in respect of dismissal, premature retirement or other termination of employment without the prior written agreement of the City Council will be charged to the school budget share. 燚etails of the circumstances in which the City Council will meet such costs from a centrally held de delegated budget, are set out in paragraph 11.12.
6.2.2
Premises
If any work completed and authorised by the governing body results in the City Council incurring additional capital costs in respect of structural capital repairs and maintenance, a charge will be made to the school抯 budget share. Costs arising in this way are very rare in practice; nevertheless the City Council must issue guidance in the interests of all schools and charge costs incurred by the City Council in making good defects in building work funded by capital spending from budget shares where the premises are owned by the City Council or the school has voluntary controlled status.
It is the school's responsibility to gain landlord approval from the City Council prior to the commencement of any building works.
Additional running costs arising as a result of schools enlarging or adding building to their premises without the knowledge or support of the Local Authority.
If costs arise from a failure on the part of the school to carry out works, and such a failure by the school to take action could result in an immediate health and safety risk to employees, pupils or other users of the building/site, the City Council may take remedial action and charge the school抯 delegated budget.
If costs arise from works, alterations, modernisations or similar changes undertaken without the written consent of the City Council, which damage detract from, or in any way affect the performance, costs or contractual liability of the contracted agent undertaking the works. The full cost of any claim by the contracting agent to the City Council for damages, loss, extensions of time: the full cost of any work or the like required due to loss of contractual liability on behalf of the City Council. All/any of the above, together with the full cost of legal/professional agents� fees may be charged to the school抯 delegated budget.
If a school fails to discharge its responsibilities in respect of structural or non-structural repairs and maintenance, the City Council may arrange that it be done and charge the school抯 budget accordingly.
6.2.3
InsuranceIf the City Council incurs additional costs in insuring its own interests in a school where funding has been delegated but the school has failed to demonstrate that it has arranged cover at least as good as that which would be arranged by the City Council, these costs will be charged to the school budget share.
6.2.4
Service Level AgreementsThe school budget share will be charged as a result of monies being owed to the City Council as a consequence of services provided to the school where the dispute over the amount owed has been referred to a disputes procedure set out in a Service Level Agreement.
6.2.5
Penalties From Statutory AgenciesFor schools not contracted with the City Council to run the payroll and pensions service, any charges levied by Board of Inland Revenue, The Contributions Agency, HM Revenue & Customs Teachers Pensions, The Environment Agency or Regulatory Authorities as a result of school negligence, out of date returns or incorrect returns will be charged to the school budget share.
For schools operating the scheme for full cheque books or EPA any penalties imposed by HM Revenue & Customs resulting from under-payment or over-claim of VAT based on the schools� financial returns submitted as part of the above scheme will be charged to the school budget share.
6.2.6
Correction of ErrorsIf errors are made in calculating a charge made to a school, the Regulations permit any corrections to be debited or credited to the school, as appropriate.
6.2.7
Transport CostsAny additional transport costs incurred by the City Council arising from decisions by the governing body on the length of the school day, and failure to notify the City Council of non-pupil days resulting in unnecessary transport costs, will be charged to the school budget share.
6.2.8
Legal CostsAny legal costs incurred by the City Council as a consequence of the governing body not acting on the advice of the City Council.
6.2.9
Health and SafetyWhere funding for health and safety training for staff has been delegated, but training has not been carried out, the City Council may arrange the training and school budget shares will be charged with the costs incurred.
6.2.10
Contract for Borrowing
Any compensation paid to a lender where a school enters into a contract for borrowing beyond its legal powers and the contract is of no effect will be charged to the school budget share.
6.2.11
Pensions Remittances Cost of work done in respect of teacher pension remittance and records for schools using non-authority payroll contractors, the charge to be the minimum needed to meet the cost of the authority抯 compliance with its statutory obligations
6.2.12Costs incurred by the authority in securing provision specified in a statement of SEN where the governing body of a school fails to secure such provision despite the delegation of funds in respect of low cost high incidence SEN and/or specific funding for a pupil with High Needs;
6.2.13 Other InstancesCosts incurred by the City Council due to submission by the school of incorrect data;
Recovery of amounts spent from specific grants on ineligible purposes;
Costs incurred by the City Council as a result of the governing body being in breach of the terms of a contract.
Costs incurred by the authority or another school as a result of a school withdrawing from a network or cluster arrangement, for example where this has funded staff providing services across the network/cluster.
SECTION 7 -
TAXATION
7.1
Value Added Tax (VAT)
Schools covered by the scope of this scheme are part of the City Council for VAT purposes and must not attempt to register for VAT in connection with activities involving the use of the delegated budget.
Unofficial funds are separate from the City Council, and VAT on purchases from unofficial funds is not recoverable, except where:
The unofficial fund is separately registered for VAT and the VAT incurred relates to the unofficial fund making taxable supplies.
The funds are donated to the City Council to purchase goods or services for the educational purposes of the school, and the City Council retains ownership.
Schools that have not opted for chequebooks will be covered by the procedures for VAT contained within the Schools Financial Procedures Manual.
For schools who have opted for a cheque book, the following conditions also apply:-
Goods and services sold by the school through its official fund may be liable to VAT. Schools must raise a VAT invoice or provide a VAT receipt, and collect tax from the purchaser.
Goods and services purchased by the school may also be liable to VAT. Schools must pay the full invoice value, including tax, to the supplier.
Schools may not claim back VAT directly from H.M. Revenue & Customs, nor pay VAT direct to H.M. Revenue & Customs. All claims must be made through Corporate Resources Finance using the scheme for chequebook schools.
Individual schools will be liable for any penalties imposed by H.M. Revenue & Customs resulting from underpayment or over claim of VAT based on their financial returns submitted to Corporate Resources Finance.
Invoices and other records relating to VAT claims must be held at each school. Should H.M. Revenue & Customs wish to inspect these they will give adequate notice so that documents can be forwarded to Corporate Resources Finance or, alternatively, H.M. Revenue & Customs officers may visit individual schools.
More comprehensive advice on VAT issues is provided in the Schools Financial Procedures Manual.
7.2
Construction Industry Taxation Scheme (CIS)
H.M. Revenue & Customs has advised that Birmingham City Council must retain direct responsibility for the relevant annual tax returns to the Collector of Taxes and Inspector of Taxes respectively for payments subjected to deduction and for payments to certified sub-contractors. This matter is routinely dealt with for schools that use the City Council抯 payroll and creditor payments service.
H.M. Revenue & Customs has made a concession which relieves schools of the requirement to operate the scheme in respect of contracts for which the labour element does not exceed �1,000.
Schools must guarantee that work which would normally form one contract will not be broken into a number of smaller contracts, each under the �1,000 limit.
Invoices for contracts above the �1,000 limit should be sent to the Payments Section, Shared Services Centre and a copy should be retained in the school抯 filing system. The City Council will pay the invoice and follow the required procedures under the CIS. An invoice will then be raised and sent to the school for payment by cheque.
Invoices below the limit of �1,000 can be processed through the school抯 chequebooks system.
Further advice on CIS administration is provided in the Schools Financial Procedures Manual.
SECTION 8 -
THE PROVISION OF SERVICES AND FACILITIES BY THE AUTHORITY
8.1
Provision of services from centrally retained budgets
8.2
Provision of services bought back from the Authority using delegated budgets
8.2.1
Packaging
8.3
Service level agreements
8.4
Teachers� Pensions
The scheme should contain a provision limiting the term of any arrangement with a school to buy services or facilities from the Authority to a maximum of three years from the date of the agreement, and periods not exceeding five years for any subsequent agreement relating to the same services. However, schemes may contain an extension to five and seven years respectively for contracts for supply of catering services.
There is no minimum period, although arrangements lasting less than two years may well be uneconomic.
When a service is provided for which expenditure is not retainable centrally by the Authority under the Regulations made under Section 45A of the Act, it should be offered at prices which are intended to generate income which is no less than the cost to the City Council of providing those services. The total cost of the service should be met by the total income, even if schools are charged differentially.
This provision complements the implied requirements of the regulations on central retention of funds. It is recognised that absolute break-even or profit is not always achievable over fixed financial years: it is for the Authority to show during audit tests that the charging policy can reasonably be expected to avoid central subsidy of services.
Any service which an Authority is providing on a buyback basis will be offered in a way which does not unreasonably restrict schools� freedom of choice among the services available, and where practicable, this will include provision on a service-by-service basis as well as in packages of services.
This provision would not prevent Authorities offering packages of services which offer a discount for schools taking up a wider range of services; but Authorities are encouraged to offer services singly as well as in combination.
Service level agreements must be in place by a certain date to be effective for the following financial year, and that schools must have at least a month to consider the terms of agreements.
If services or facilities are provided under a service level agreement - whether free or on a buyback basis - the terms of any such agreement starting on or after the inception of the scheme will be reviewed at least every three years if the agreement lasts longer than that.
Services, if offered at all by the Authority, will be available on a basis which is not related to an extended agreement, as well as on the basis of such agreements.
Where services are provided on an ad-hoc basis, they may be charged for at a different rate than if provided on the basis of an extended agreement.
8.2/8.3: Centrally arranged premises and liability insurance are excluded from these limitations as to service supply, as the limitations envisaged may be impracticable for insurance purposes.
In order to ensure that the performance of the duty on the Authority to supply Teachers Pensions with information under the Teachers� Pensions Regulations 1997, the following conditions are imposed on the Authority and governing bodies of all maintained schools covered by this Scheme in relation to their budget shares.
The conditions only apply to governing bodies of maintained schools that have not entered into an arrangement with the Authority to provide payroll services.
A governing body of any maintained school, whether or not the employer of the teachers at such a school, which has entered into any arrangement or agreement with a person other than the Authority to provide payroll services, shall ensure that any such arrangement or agreement is varied to require that person to supply salary, service and pensions data to the Authority which the Authority requires to submit its annual return of salary and service to Teachers� Pensions and to produce its audited contributions certificate. The Authority will advise schools each year of the timing, format and specification of the information required. A governing body shall also ensure that any such arrangement or agreement is varied to require that Additional Voluntary Contributions (AVCs) are passed to the Authority within the time limit specified in the AVC scheme. The governing body shall meet any consequential costs from the school抯 budget share.
A governing body of any maintained school which directly administers its payroll shall supply salary, service and pensions data to the Authority which the Authority requires to submit its annual return of salary and service to Teachers� Pensions and to produce its audited contributions certificate. The Authority will advise schools each year of the timing, format and specification of the information required from each school. A governing body shall also ensure that Additional Voluntary Contributions (AVCs) are passed to the Authority within the time limit specified in the AVC scheme. The governing body shall meet any consequential costs from the school抯 budget share.
SECTION 9 -
PRIVATE FINANCE INITIATIVES (PFI) AND
BUILDING SCHOOLS FOR THE FUTURE (BSF)
9.1
PFI Schemes One and Two
9.2
Phase 1a and 1b
In total 23 schools have benefited from the PFI schemes, 11 schools within PFI scheme one (PPP1) and 12 in PFI scheme two (PPP2). In total 5 Secondary, 15 Primary, 1 Special, 1 Nursery and 1 Children抯 Centre.� These schools have either been completely rebuilt or had major extensions and refurbishment of other parts of the school.
These schools will continue to be funded through the Fair Funding Scheme and formula in the same way as other schools.� However, amounts will be charged against their delegated budgets at the beginning of each financial year for items such as repairs and maintenance, grounds maintenance, caretaking, cleaning, and other costs which will in future be met by the PFI contractor.
The City Council has produced a memorandum of agreement for each PFI school to sign. This requires the Governing Body to agree on the basis of project contract charges and the treatment of monies withheld from contractors due to poor performance or non-availability of elements of the school.
BSF Phase 1a covered four PFI schools including 2 Secondary, 1 Primary and 1 Special which completed in 2010/11. These schools have been completely rebuilt.
BSF Phase 1b covers one all-through PFI school which completed in April 2013. This school has been completely rebuilt.
For both BSF Phase 1a and 1b the same accounting arrangements will apply as for PPP2 and contributions are dealt with in the Governing Body Agreement and subsequent school contribution letters. Where schools have converted to Academy status contributions are picked up through the school agreement and are based upon the same criteria as previously.
SECTION 10 -
INSURANCE
10.1
Insurance Cover
Funding for insurance has been de delegated in 2013/14 to primary and secondary schools and the City Council will hold centrally this funding unless schools expressly request that an amount be delegated to them.
Funding for Insurance for nursery and special schools has been delegated in 2013/14 and these schools will be charged by the City Council for their insurance cover
Advice on the liability of voluntary aided and voluntary controlled schools is given in the Schools Financial Procedures Manual.
Schools who have previously opted to have an amount for insurance delegated within their school budget share to make their own arrangements. The City Council will require schools to demonstrate that any insurance cover arranged by schools is at least as good as the above cover arranged by the City Council. Any additional costs incurred by the City Council will be charged to the school budget share. The City Council must have regard to the actual risks which might reasonably be expected to arise at the school in question in operating such a requirement, rather than applying an arbitrary minimum level of cover for all schools. In the LEA Financial Guidance for schools issued by the DfE in July 1999, the guideline cover levels suggested are for non-property insurance. Schools may wish to review these levels accordingly.
Schools choosing not to have insurance delegated to them will be covered by the City Council抯 insurance arrangements.
SECTION 11 -
MISCELLANEOUS
11.1
Right of Access to Information
The Keeping of AccountsThe Assistant Director of Finance, Directorate for People is required to produce the City Council抯 accounts in accordance with statutory requirements and statements of standard accounting practice. Schools will be required therefore to keep sets of accounts under the prescribed format of the City Council and maintain internal budgetary control systems and controls in order to produce accounts which will integrate with those for the Authority as a whole.
The Authority maintains a team of experienced officers (Schools Financial Services) who offer a comprehensive financial advice, guidance and support service to all schools managing their own budgets (delegated) and a monitoring role on behalf of the City Council.
The Authority has a monitoring role to ensure that schools are effectively managing the resources delegated to them. For schools who, following delegation, choose to purchase the Authority抯 financial services, this monitoring role is fulfilled through the Authority抯 finance officers who will undertake necessary monitoring during their regular school visits.
Schools not purchasing financial services will be required to submit to the Authority specific information on a periodic basis. Details set out in the Schools Financial Procedures Manual may be varied from time to time, to ensure that the City Council抯 statutory responsibilities can be fulfilled and financial probity assured.
If, through their own budget monitoring schools believe that they might be in a potential deficit situation in the current financial year, they must notify Schools Financial Services in writing and set out their plans for dealing with the situation.
There may be occasions when the City Council may require further information to be assured that the budget is being managed appropriately e.g. analysis of staffing costs via spreadsheet or equivalent. Should the City Council need to undertake such work on behalf of a school, the school may be liable to a charge, based on the published hourly rate of Schools Financial Services and agreed in advance.
Financial Administration
The keeping of accounts, financial records, prime documents, etc. should be in a suitable place and condition and for such periods of time as are specified by the Assistant Director of Finance, Directorate for People.
School accounts are not required to be audited by the City Council抯 External Auditors on an individual basis nor will they be published as part of the Council抯 formal Annual Report and Accounts.
In no circumstances are schools allowed to mix official (provided by the City Council) and unofficial (e.g. School Fund, PTA) funds. At all times, monies due to and from the City Council must be completely separated from any unofficial funds generated by the school.
Schools may only hold external bank accounts for official funds (other than petty cash accounts agreed with the Assistant Director of Finance, Directorate for People if covered by the City抯 approved scheme of chequebooks.
Governing bodies and Head Teachers are required to register as data users under the Data Protection Act 1984. Further guidance can be obtained from the Service Director of Performance Support Services Data Protection Office.
Schools Information Systems
The Authority installed in all schools a common information system in order for all schools to be able to plan and manage their budgets and also provide other management information.
Following delegation of City Council抯 Information Technology Support Services, schools will be able to purchase, through a subscription payment, these services which will allow access to the following services:-
Continued use of the SIMS/CMIS system in school by meeting the requirements of the citywide Licence Agreement.
Continued receipt of upgrades to systems, local support and developments.
To be well informed of developments, opportunities and news.
To meet the requirements of the Fair Funding Scheme by using the approved financial systems for schools (CMIS/SIMS).
Receive the benefits of being part of a citywide scheme that links schools and the LA systems and enables data transfer in a range of areas.
Continued receipt of support from the local team based in Birmingham.
Schools who choose not to purchase the City Council抯 IT support service subscription service will be subject to the following requirements:-
In order to continue to use school抯 financial management system, a new systems licence will need to be purchased for the software and a direct telephone support arrangement made with the appropriate supplier.
Schools need to insure that proper financial systems are in place to ensure that the City Council抯 statutory requirements can be fulfilled. Schools must meet the full cost of any required changes to the current arrangements of transfer of data between the Authority抯 accounting system and schools (e.g. transfer of information about creditors� payments and/or payroll).
Schools cannot be guaranteed an entitlement to purchase the menu of additional services offered by the City Council抯 IT Support Service if the core subscription service is not purchased.
Earmarked FundingEarmarked funding refers to central funding that is then allocated to schools to manage. These resources may only be used for the prescribed purpose and savings may not be carried forward. There are a number of categories of earmarked funding and the method of allocation will depend upon the source and purpose of the fund. Methods of distribution can include a response to bids from individual schools, equal distribution based on the number of school units, equal or weighted distribution according to a number of factors.
Government grants, where specific to schools, will be delegated on the basis of earmarked funding. Expenditure will be allocated on the basis of gross costs in order that schools know the amount of money available to spend.
The method of distributing each individual grant will reflect its nature and purpose. Details will accompany announcement of each grant.
The City Council supports the principle of earmarking centrally retained funds wherever possible. Any such funding will be indicated to schools appropriately.
11.2
Liability of Governors
The governing body of a maintained school is a corporate body. The governors of the school shall not incur any personal liability in respect of anything done in good faith in the exercise, or purported exercise, of their powers in accordance with this Scheme to spend any part of the delegated budget share as they think fit for any purposes of the school.
The governing body is similarly protected when they delegate to the head teacher their powers to spend the delegated budget share to the extent permitted by or under the Scheme. The purposes of the school do not include any purposes wholly referable to the provision of part-time education for persons over the compulsory school age or full-time education for persons who are aged 19 or over.
11.3
Governors' Expenses
A governor shall be entitled to receive such allowances, payable at such rates, as the governing body may determine in accordance with regulations.
Payment of any other allowances is not permitted. Governing bodies are also not allowed to pay expenses which duplicate those paid by the Secretary of State to additional governors appointed by him to schools under special measures.
The City Council shall have the power to delegate to the governing body of a school yet to receive a delegated budget, funds to meet governors� expenses. The amounts of such allowances will be set by the City Council. Only allowances in respect of purposes specified in regulations may be paid to governors from a school抯 delegated budget share. Schools are expressly forbidden from paying any other allowances to governors.
11.4
Responsibility for Legal Costs and Legal Advice
Any legal costs incurred by the City Council will be charged to the school budget share if:-
the appropriate policies and procedures have not been followed;
the Strategic Director Directorate for People or his representative has not been present or consulted at all stages of recognition;
the advice of the Strategic Director Directorate for People has not been followed.
Legal costs incurred by the governing body, although the responsibility of the City Council as part of the cost of maintaining the school - unless they relate to the statutory responsibility of aided school governors for buildings - may be charged to the school抯 budget share unless the governing body acts in accordance with the advice of the Authority. Legal costs are defined as those of legal actions, including any costs awarded against the City Council not the cost of legal advice provided
Schools should use the recognised procedures in obtaining legal advice where there is a conflict of interest between the City Council and the governing body.
The Governing Body should initially contact Legal and Democratic Services at 10 Woodcock Street, Aston, P.O. Box 15992, Birmingham, B2 2UQ, for legal advice. Telephone numbers: 303�4643 or 464 8844, e-mail: HYPERLINK "mailto:lsblaw@birmingham.gov.uk" lsblaw@birmingham.gov.uk.
If a particular request for advice points up a conflict of interest for the Legal Services Office staff, they will explain why they cannot provide the help that has been requested. They will be able to offer the names of other solicitors who can be contacted for advice.
11.5
Health and SafetyThe City Council, or for voluntary aided and foundation schools the governing body, will retain primary responsibility as the employer under Sections 2 and 3 of the Health and Safety At Work, etc. Act 1974. As such, it will continue to have power to issue directions on health and safety provision. The following criteria will therefore apply:-
Governing Bodies of community and voluntary controlled schools should comply, insofar as it is within their power to do so, with the City Council抯 written statement of its Health and Safety Policy, as detailed in the Personnel Handbook.
Governing Bodies of voluntary aided and foundation schools will continue to exercise their statutory duties in respect of health and safety.
Governing Bodies of community, voluntary and controlled schools will be responsible for the health and safety aspects of those functions delegated to them.
The purchase, cleaning, installation or maintenance of equipment, vehicles, buildings (non-structural) and building services must conform to the following statutes and any approved codes of practice:-
The Factories Act 1961
The Office, Shops and Railway Premises Act 1963
The Fire Precautions Act 1971
The Health and Safety at Work, etc. Act 1974
The Minibus Act 1977
The Control of Substances Hazardous to Health Act 1988
Relevant British Standards, Institute of Electrical Engineers Regulations, etc.
Relevant British Standards, Institute of Electrical Engineers Regulations, etc.
Where a governing body fails to comply with the City Council抯 Policy, the City Council may arrange for the work to be carried out and charge the school budget share (Section 6).
The governing body will be required to report to the City Council all accidents which involve employees, pupils, contractors or members of the public and result in a major injury. Detailed guidance is included in the Personnel Handbook.
The Health and Safety Executive is working on detailed guidance for schools. In the meantime, LAs are reminded that under s.39 (3) of the School Standards and Framework Act they may issue directions to the governing body and head teacher of a community, community special or voluntary controlled school on health and safety matters; these directions are enforceable, so far as governing bodies are concerned, via s.497 of the Education Act 1996 if not complied with.
11.6
Right of Attendance for the Assistant Director of Finance, Directorate for People
The Assistant Director of Finance, Directorate for People is responsible for the probity and regularity of the Authority抯 financial activities (Section 151 of the Local Government Act 1972).
Governing bodies must permit the Assistant Director of Finance, Directorate for People to attend meetings of the governing body at which there are agenda items relevant to the excise of the duties and responsibilities referred to in Section 11.
11.7
Withdrawal of DelegationGoverning bodies and Head Teachers are expected to manage their schools with due propriety and efficiency. If they fail to do so, the City Council will be entitled to take the following action:-
Give advice.
Issue Notices of Concern
Take direct remedial action. This may include the following: Deduction of the costs of premature retirement or dismissal, if the Regulations then in place have not been complied with.
The ultimate sanction that the City Council can apply will be the withdrawal of delegated powers. This will, for example, apply in the following instances:-
Where the governing body is guilty of a substantial or persistent failure to comply with any requirements applicable under the scheme, e.g. failure to utilise earmarked funding for the correct purpose, failure to adhere to the provisions contained within the scheme for chequebooks.
Where the governing body is not managing the appropriation or expenditure of the sum put at their disposal for the purposes of the school in a satisfactory manner.
Where the governing body is guilty of substantial or persistent failure to comply with the requirements of the national curriculum, the statutory requirements relating to religious education and worship, or, where appropriate, the City Council抯 curriculum policy, as modified by the governing body, and the matter cannot be resolved by the means laid down in the 1994燗ct (Section 76, para. 3 states that the City Council may cause an inspection to be made of any educational establishment maintained by the City Council). The City Council will determine, for each individual case, whether withdrawal would be the appropriate sanction.
Where delegation is withdrawn, the following conditions will apply:-
The City Council will give at least one month抯 notice to both the governing body and the head teacher.
In emergencies, the City Council can give less than one month抯 notice but will provide the Secretary of State with written notification of its action and the reasons for it.
The school will continue to be funded at the level of its budget share as determined by the formula.
The governing body will have the right of appeal to the Secretary of State against the withdrawal of delegation and continued withdrawal after the annual review.
Such schools will have the limited delegation laid down in Section 29 of the Education No. 2 Act 1986 and will receive annual statements of planned and actual expenditure. The City Council will be responsible for ensuring that the budgets of such schools are not overspent.
Head Teachers and other staff will be individually liable for any negligent acts; but, if they have acted in the course of their
Employment, the City Council, or in the case of an aided school.
The governing body will also be liable. Head Teachers and staff should, therefore, ensure that they abide by the conditions and regulations set out in, or under, the City Council抯 Scheme. 11.8
Special Educational Needs
11.9
Interest on Late PaymentsSchools are required to use their best endeavours in spending the budget share, to secure the special educational needs of their pupils. Although this is anyway a statutory requirement, the existence of such a provision makes it possible to suspend delegation where a situation is serious enough to warrant it (this would not normally relate to an individual pupil).
Provisions are contained in Section 3, para 3.5.1 that deal with interest on late payment of budget share instalments.
11.10
WhistleblowingThe City Council has relevant procedures to be followed by persons working at a school or school governors who wish to complain about financial management or financial propriety at the school; these will detail how such complaints will be dealt with.
11.11
Child ProtectionSchools are reminded of the need to release relevant staff to attend child protection case conferences and other related events. 11.12
Dismissal, Redundancy/Early Retirement CostsThe legal position
Section 37 of the 2002 Education Act says:
�(4) costs incurred by the local education authority in respect of any premature retirement of a member of the staff of a maintained school shall be met from the school's budget share for one or more financial years except in so far as the authority agree with the governing body in writing (whether before or after the retirement occurs) that they shall not be so met.
�(5) costs incurred by the local education authority in respect of the dismissal, or for the purpose of securing the resignation, of any member of the staff of a maintained school shall not be met from the school's budget share for any financial year except in so far as the authority have good reason for deducting those costs, or any part of those costs, from that share.
�(6) The fact that the authority have a policy precluding dismissal of their employees by reason of redundancy is not to be regarded as a good reason for the purposes of subsection (5); and in this subsection the reference to dismissal by reason of redundancy shall be read in accordance with section 139 of the Employment Rights Act 1996 (c. 18).�
Sub-section (7) deals with staff employed for community purposes. Such employment is rare in schools and is covered in the appendix to this guidance.
The default position, therefore, is that premature retirement costs must be charged to the school抯 delegated budget, while redundancy costs must be charged to the local authority抯 budget. In the former case, the local authority has to agree otherwise for costs to be centrally funded, while in the latter case, there has to be a good reason for it not to be centrally funded, and that cannot include having a no redundancy policy.
All costs will be charged to the school抯 delegated budget in the case of community facilities in line with the supplementary guidance below.
Premature retirement
The cost of early (often known as premature) retirements will be charged to the delegated school budget share in accordance with the legal position.
If early retirement is awarded the governing body must pay the whole cost of the compensation in the year in which the redundancy takes place and cannot charge any part of it to subsequent years.
Redundancy
In the case of redundancy, treatment will be as follows:
costs will be charged to the LA抯 non schools budget where the cost has arisen as a result of decisions/ actions initiated by the LA and/or DfE that results in a school amalgamation, closure (excluding that resulting from academisation), federation, removal of surplus places or reduction in the size/age range of a school or anything else not covered in (b) and (c) below.
costs will be charged to the delegated school budget:
� If a school has decided to offer more generous terms than the authority抯 policy,
� If a school is otherwise acting outside the local authority抯 policy/ guidance
� Where the school is making staffing reductions which the local authority does not believe are necessary to either set a balanced budget or meet the conditions of a licensed deficit
� Where staffing reductions arise from a deficit caused by factors within the school抯 control
� Where the school has excess surplus balances and no agreed plan to use these
� Where a school has refused to engage with the local authority抯 redeployment policy
costs will be charged to the 慸e delegated� contingency for Primary and secondary maintained schools and equivalent centrally managed DSG budgets for Nursery and Special schools where such schools are implementing restructures/changes (in accordance with LA policy and advice) that improves educational outcomes/attainment and financial position and without which the school would suffer an adverse financial impact. Such costs will be limited to �750k with any excess being funded by the LA and not from DSG.
Supplementary Guidance re Community Facilities Power
For staff employed under the community facilities power, the default position is that any costs must be met by the governing body, and can be funded from the school抯 delegated budget if the governing body is satisfied that this will not interfere to a significant extent with the performance of any duties imposed on them by the Education Acts, including the requirement to conduct the school with a view to promoting high standards of educational achievement. Section 37 now states:
(7) Where a local education authority incur costs�
a) in respect of any premature retirement of any member of the staff of a maintained school who is employed for community purposes, or
b) in respect of the dismissal, or for the purpose of securing the resignation, of any member of the staff of a maintained school who is employed for those purposes, they shall recover those costs from the governing body except in so far as the authority agree with the governing body in writing (whether before or after the retirement, dismissal or resignation occurs) that they shall not be so recoverable.
(7A) Any amount payable by virtue of subsection (7) by the governing body of a maintained school in England to the local authority may be met by the governing body out of the school抯 budget share for any funding period if and to the extent that the condition in subsection 7(B) is met.
(7B) The condition is that the governing body are satisfied that meeting the amount out of the school抯 budget share will not to a significant extent interfere with the performance of any duty imposed on them by section 21(2) or by any other provision of the education Acts.
(8) Where a person is employed partly for community purposes and partly for other purposes, any payment or costs in respect of that person is to be apportioned between the two purposes; and the preceding provisions of this section shall apply separately to each part of the payment or costs.
SECTION 12 -
RESPONSIBILITY FOR REPAIRS AND MAINTENANCE
12.1
General
Responsibility for Repairs and Maintenance is set out in detail in the Property Handbook issued by the Education and Skills Infrastructure Team. The handbook is itself an essential source of information in terms of advice and guidance on all matters relating to property.
SECTION 13 -
COMMUNITY FACILITIES
13.1
Introduction
Schools which choose to exercise the power conferred by s.27 (1) of the Education Act 2002 to provide community facilities will be subject to a range of controls. First, regulations made under s.28 (2), if made, can specify activities that may not be undertaken at all under the main enabling power. Secondly, the school is obliged to consult its LA and have regard to advice from the authority. Thirdly, the Secretary of State issues guidance to governing bodies about a range of issues connected with exercise of the power, and a school must have regard to that.
However, under s.28 (1), the main limitations and restrictions on the power will be
those contained in schools� own instruments of government, if any; and
in the maintaining LA抯 scheme for financing schools made under section 48 of the School Standards and Framework Act 1998. Paragraph 2 of Scheme 3 to the Education Act 2002 extends the coverage of schemes to the powers of governing bodies to provide community facilities.
Schools are therefore subject to prohibitions, restrictions and limitations in the scheme for financing schools.
This section of the scheme does not extend to joint-use agreements, transfer of control agreements, or agreements between the Authority and schools to secure the provision of adult and community learning.
In exercising this power, the Governing Body may incur expenditure, enter into arrangement or agreements with any person, co-operate with (or facilitate or co-ordinate the activities of) any person, and provide staff, goods, services and accommodation to any person.
The Governing Body must ensure that the exercise of this power does not significantly interfere with its duty to promote high standards of educational achievement at the school or other duties under the Education Acts. Nor should the Governing Body undertake any scheme that in the opinion of the Authority would prejudice the financial position of the school or the Authority, or the welfare or
education of pupils at the school. Therefore, before exercising this power, the Governing Body must consult the Authority and in exercising this power the Governing Body must have regard to guidance from the Secretary of State and advice from the Authority.
The Authority reserves the right to charge a Governing Body for any services requested in developing proposals prior to consultation.
Subject to statutory requirements in respect of charges in connection with education, the Governing Body may charge for any community services or facilities so provided.
Mismanagement of community facilities funds can be grounds for suspension of the right to a delegated budget.
13.2
Consultation with the LA - Financial Aspects Section 28 (4) of the Education Act 2002 requires that before exercising its community facilities power, the Governing Body must consult the Authority on its proposals, and have regard to any advice subsequently given. In addition, the Governing Body is required to inform the Authority of what action has been taken following receipt of this advice.
The Governing Body must formally consult with the Authority at least two months (eight weeks) before exercising its community facilities power. This is in line with the minimum period for consultations as set out in the Government Code of Practice for consultations. The LA is required to provide advice within a reasonable time, which in the scheme should not normally exceed four weeks from the date of consultation. The LA may not levy a charge for this service.
This consultation will take the form of the Governing Body providing detailed information relating to the financial viability of the proposal, including details of the internal financial regulations for the operation of its community provision. Information should also be provided of local consultations undertaken with appropriate stakeholders regarding the proposal, in the context of any existing local or strategic plans affected.
To safeguard the financial position of the school and the Authority, and to protect pupil welfare or education, as part of the consultation process the Governing Body may be required to submit a detailed financial plan relating to any proposal submitted, for agreement with the Authority. In the event of a financial plan not being agreed, (some form of) indemnification of the Authority may be required of the Governing Body prior to the commencement of the proposal.
13.3
Funding
Arrangements - LA Powers
In some instances, the provision of community facilities in schools may be dependent on the consultation of a funding agreement between a Governing Body and a third party (other than the Authority) which will either be supplying funding or supplying funding and taking part in the provision. A very wide range of bodies and organisations are potentially involved. Before concluding any such agreements, the Governing Body is required to submit detailed proposals for consideration by the Authority at least eight weeks prior to signing any agreement.
The Authority has no right of veto in such agreements, either directly or through requiring a right to countersign the agreement. If the third party requires LA consent to the agreement for it to proceed, such a requirement and the method by which LA consent is to be signified is a matter for that third party, not for the scheme.
However in circumstances where an agreement has been or is to be concluded against the wishes of the Authority, or has been concluded without informing the Authority, which in the view of the Authority are seriously prejudicial to the interests of the schools or the Authority, that may constitute grounds for suspension of delegated powers.
13.4
Other Prohibitions, Restrictions and Limitations
A Governing Body choosing to exercise this power to provide community facilities will be subject to the range of controls set out in the legislation, including the requirement to fully consult the authority on proposals and have regard to advice from the Authority.
In addition the Secretary of State issues guidance to Governing Bodies about a range of issues connected with exercise of power, to which they must have regard. Further, regulations made under s.28 (2), if made, can specify activities that may not be undertaken at all under the main enabling power.
Other than those controls set out in legislation, the main limitations and restrictions on the exercise of this power by a Governing Body will be those contained in a school抯 own instrument of government and this Scheme for Financing Schools.
Schools are therefore subject to prohibitions, restrictions and limitations in Birmingham抯 Scheme for Financing Schools. This is to safeguard the financial position of the City Council or school, or to protect pupil welfare or education. In addition the Authority may charge a school抯 community budget for costs that the Authority may incur in the circumstances set out in section 6 of the approved scheme.
The Scheme requires that in a specific instance of use of the community facilities power by a Governing Body, the Governing Body concerned shall make arrangements to protect the financial interest of the Authority by either carrying out the activity concerned through the vehicle of a limited company formed for the purpose, or by obtaining indemnity insurance for risks associated with the project in question, as specified by the LA. The LA will only operate this requirement where it has good reason to believe that the proposed project carries significant financial risks.
13.5
Supply of Financial InformationA Governing Body is required to maintain separate accounts for activities undertaken as community facilities. In addition, every six months a Governing Body is required to provide the Authority with a financial summary of the community facilities activity in a form determined by the Authority. This summary statement will request information relating to the income and expenditure for the school arising from the facilities in question for the previous six months and on an estimated basis, for the next six months.
Where the Authority has concern as to the school抯 management of the financial consequences of the exercise of the community facilities power, on giving due notice the Authority may require such financial statements to be supplied every three months.
In circumstances where financial statements received from a Governing Body suggests that the provision of a community facility is moving towards a deficit situation, the Governing Body may be requested to submit a viable recovery plan, for agreement with the Authority. In the event of a viable recovery plan not being agreed some form of indemnification of the Authority may be required of the Governing Body in order for the provision to continue.
Governing Bodies are further reminded that (Schedule 3 of the Education Act 2002 inserts a new provision into Schedule 15 of the Act to make) mismanagement of funds for community facilities forms a basis for suspension of delegated powers.
13.6
AuditGoverning Bodies are required to grant access to the school抯 records connected with exercise of the community facilities power, in order to facilitate internal and external audit of relevant income and expenditure.
Governing Bodies, in concluding funding agreements with other persons pursuant to the exercise of the community facilities power, are required to ensure that such agreements contain adequate provision for access by the Authority to the records and other property of those persons held on the school premises, or held elsewhere insofar as they relate to the activity in question. This will enable the Authority to satisfy itself as to the propriety of expenditure on the facilities in question.
13.7
Treatment of Income and SurplusesA Governing Body is allowed to retain all net income derived from community facilities except where otherwise agreed with a funding provider, whether that be the LA or some other person. A Governing Body may carry such retained net income over from one financial year to the next, and hold it as a separate community facilities surplus, or, subject to the agreement of the Authority at the end of each financial year, transfer all or part of it to the budget share balance.
Where a school is a community or community special school, and the Authority ceases to maintain the school, any accumulated retained income obtained from exercise of the community facilities power reverts to the Authority unless otherwise agreed in any formal partnership arrangement.
13.8
Health and Safety MattersIn the management of community facilities and services, a Governing body is to have due regard to duties placed on the Authority in relation to health and safety and to the Authority抯 policy on health and safety and the provisions contained within the approved Fair Funding Scheme.
The Governing Body is responsible for securing Criminal Records Bureau clearance in respect of all adults involved in any community activities taking place during the school day. Governing Bodies are free to pass on such costs to a funding partner.
13.9
InsuranceIt is the responsibility of a Governing Body to make adequate arrangements for insurance against risks arising from the exercise of the community facilities power. Such insurance should not be funded from the school budget share.
When proposing to provide community facilities, as an integral part of its plans a Governing Body should undertake an assessment of the insurance implications and costs, seeking professional advice if necessary. In considering any arrangements for insurance, a Governing Body is required to consult with the Authority, to ensure that its insurance arrangements meet the Authority抯 minimum requirements regarding possible third party claims i.e. public liability, employer liability, etc.
In exceptional circumstances, the Authority may undertake its own assessment of the insurance arrangements made by as school in respect of community facilities. In the event of these arrangements proving inadequate, the Authority may make arrangements itself and charge the resultant cost to the school.
13.10
Taxation
13.11
BankingSchools should seek the advice of the City Council on any issues relating to Value Added Tax (VAT) on expenditure in connection with community facilities.
Schools spending their budget shares or alternative funding provided by the City Council, up to the de minimis level of �10,000, may generally expect that any VAT incurred in relation to renovation and repair works to the community facilities is recoverable via the City Council's VAT return.
For all works exceeding the City Council's �10,000 de minimis level, schools should seek the advice of the City Council.
VAT on expenditure on community facilities funded from monies obtained direct by schools from alternative sources, including private and central government grants, is not recoverable via the City Council's VAT return.
Schools are likely to be liable for payment of income tax and national insurance on any employment-related payments from funds held in the school's own bank account(s). For example, payments to school or City Council staff members relating to community facilities, from a dedicated community facilities bank account or any other school bank account, is likely to be subject to income tax and national insurance.
Schools are required to follow the City Council's advice in relation to the Construction Industry Scheme (CIS) where this is relevant to the exercise of the community facilities power.
Schools that do not operate local banking through the approved City Council chequebook scheme must use the City Council banking arrangements for their Community Facilities activities. Such schools must ensure there is adequate separation of such funds from the school budget share and other City Council Funds.
Schools who do operate local banking through the approved City Council cheque book scheme must either maintain separate bank accounts for the budget share and community facilities, or have adequate internal accounting controls to maintain separation of school budget share and community funds.
Schools operating local banking for community facilities are bound by all the conditions for local banking as set out in the City Council抯 Fair Funding Scheme Section 3 and the Schools Financial Procedures Manual in the management accounting and control of such funds.
Schools are reminded that they may not borrow money without the written consent of the Secretary of State. This requirement does not extend to monies loaned to a school by the City Council.
June 2017
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