SCHOOL BUDGET SHARE 2013/14
GUIDANCE (PART 2)
1BUDGET PLAN PROFORMA
We are now entering the twelfthyear of budget planning against the Consistent Financial Reporting (CFR) framework. The budget plan proforma was revised for 2002/03 to comply with CFR and no further changes have been made to the plan structure itself for 2013/14.
Schools Finance provides Budget Planner Software for schools to complete, which is made available through AVCO Anycomms when the budget share is released. The Budget Planner Software for 2013/14is an Access database, therefore, schools must ensure that Microsoft Access is installed on any computer the software is intended to be used on.
Guidance on completing the Budget Planner can be found within the Web Links menu of the Budget Planner toolbar. Please refer to the User Guide for any additional guidance required on any of the points listed below.
The main features of the Budget Planner Software include:
- AnOriginal budget and up to 6 revisions can be created within the budget planner software. Once approved by the Governing Body schools will need to ensure that the original signed paper copy of the budget plan with supporting documentation (and any revisions) are sent to their Finance Support Officer (FSO), and that a signed copy is kept in school. Schools must wait for email acceptance from their FSO before exporting the budget to StarAccounts. After the budget has been exported schools must finalise the live budget to access the next revision. After this time no changes can be made to the previous version. For further details, and for submission deadlines, please refer to Norfolk’s Scheme for Financing Schools.
- Staffing Cost Forecasts (both Teaching and Support Staff)can be created within the Budget Planner. In 2012/13 Schools were advised that all staff forecasts must be assigned to a member of staff by their assignment number (e.g. 012345-6). These details should be imported from Star Accounts when performing the initial set-up of the Budget Planner Software. Staffing Forecasts contained within the 2012/13 Budget Planner Spreadsheet can be imported into the 2013/14 Budget Planner, for further details please see the Budget Plan user guide.
- ThePupil Forecasteris available within the Budget Planner for schools to estimate their future funding levels based on estimated future year pupil numbers. It is important for schools to use this tool in order to ascertain, as accurately as possible, a figure for future year funding. The forecaster will calculate the de-delegated central services amount based on the pupil numbers input into the forecaster. The pupil forecaster will populate the relevant expenditure subjective code with the forecast amount.
Theforecaster will also make an adjustment, where relevant, to take into account any transitional adjustment required due to the changes made to the funding formula in 2013/14.
- As outlined in paragraph 2.3 of Norfolk’s Scheme for Financing Schools budget plans for the current financial year and the two following years must be submitted, along with the documents listed in Section 7, ideally by 31st March 2013, but by 1st May 2013at the latest.
- The Budget Planner Software should be emailed to Schools Finance by selecting ‘Email Budget Plan’ from the Help Menu of the Budget Planner toolbar.
2SUBJECTIVE CODE LIST 2013/14
Any changes made to the subjective code list for 2013/14 must be reflected in the Budget Planner Software. When notified of changes to the subjective code list the new version should be downloaded into the Budget Planner by selecting ‘Subjective Code Update’ within the Help menu of the Budget Planner toolbar.
3COMPLETING THE BUDGET PLAN
A list of inflation factors can be found on the Schools Finance website ( which can be used, as appropriate, to bring 2012/13 levels of expenditure in line with 2013/14 rates.
Outlined below are furtheritems for schools to consider when constructing their budget plan. The headings, where there is information of significant value, have been listed in the order they appear on the plan.
3.1Income
Individual school Budget Share allocations can be accessed via the Schools Finance website at (select ‘Budget Share’ from the index).
A direct link to this webpageis also included within the Web Links menu of the Budget Planner toolbar (select ‘Budget Share Tracker’).
As required by CFR regulations, schools should budget for income known to be due against a standard list of budget headings. Schools must balance within the resources available. Any overspend must be met from the balance brought forward from the previous year. Any underspend will be added to the balance, positive or negative, brought forward.
The elements that make up a schools budget share are entered in to the budget plan under CFR headings I01, I02, I03 and I05. Any changes made to the budget share can be imported into the Budget Planner via the ‘Budget Share Update’ within the Help Menu of the Budget Planner toolbar.
The budget share will be downloaded to schools against the appropriate income subjective codes. Bank Account Type A schools will need to ensure their cash resources are allocated appropriately in their accounting system.
Accounting for Cluster Activity
A separate Budget Plan must be created for the cluster funding by the cluster fund-holding school. The Cluster plan should be submitted in accordance with the Norfolk Scheme as detailed above.
Cluster funds are accounted for through a separate Star Accounts datafile and bank account, administered by the cluster fund-holding school.
3.1.16th Form Funding (I02)
The Local Authority hasnot received notification from the EFAof an indicative allocation of funding for 6th forms for 2013/14. No figure has been included in the day 1 budget share. Schools will be informed of the actual allocations by 1st May 2013.
3.1.2SEN Funding (not special schools)
A projection of SEN funds to be allocated from the cluster may be accounted for on subjective code 98770. Please also use this code when transferring actual funds via an internal charge.
3.1.3Pupil Premium (I05)
These allocations, detailed separately on the budget share, have been estimated from prior data. The schools’ January 2013Census data will be used and an adjustment if necessary will be put through in due course. If a school has a Looked After Children (LAC)from other authorities,it is the schools responsibility to claim the premium for these children.
3.1.4Other Grants & Payments Received (I07)
This line includes subjective code 99000 ‘Payments from Other Schools’. Consistent Financial Reporting describes this as ‘Payments from another school for the benefit of pupils at the receiving school’, e.g. for costs shared between 2 or more schools for training etc. The credit side of all recharges between schools actioned by Schools Finance will be coded to this budget line.
Recharges between maintained schools and academies can be sent into Schools’ Finance Team for processing.
3.1.5Extended School Income (I15-I17)
These three budget lines should be used for all income relating to extended school activities. For CFR purposes, schools should distinguish between pupil and community focused activities.
3.2Expenditure
3.2.1Teaching Staff (E01)
Anincreasein teachers’ pay of 1% has been included in the staff forecasts from September 2013. No additional inflation has been included for 2014/15or2015/16.
Schools should make use of the Teaching Staff Forecast provided when preparing the 2013/14 budget (and any future projections) in full, regardless of the funding arrangements. This ensures incremental drift, TLRP’s, UPS, etc are all accounted for. Details of any anticipated income e.g. grants for specific projects, should be clearly entered on the notes facility of the budget plan for future reference.
Please note the changes to the average oncost rates for 2013/14. The current levels are set out below.
Heads/DeputiesPrimary 23.15%Secondary 24.18%Special 24.02%
TeacherPrimary 22.18%Secondary 22.59%Special 22.65%
Non-superannuable Primary 10.97%Secondary 10.97%Special 10.97%
Schools should monitor their staffing budgets to satisfy themselves that any average rates used are sufficient for the particular circumstances of the staff member, and that actual costs correspond with those expected. Please refer to the staff monitoring tool provided within Star Accounts.
Please note the budget planner contains more detailed oncost rates based on approximate staff salary for one contract only. Please see the budget planner and budget planner guidance for more detail.
3.2.2Supply Staff (E02)
Agency supply is not covered under this heading. This is dealt with under CFR heading E26 – Agency Supply Staff. This separation is to comply with Consistent Financial Reporting, which distinguishes between staff paid via payroll, and agencies paid via an invoice.
It is recommended that schools do not initially include a budget to project the cost of supply cover that will be met from payments received via the Sickness Insurance Scheme.
3.2.3 Non Teaching Staff (E03 – E07)
An increase in Support Staff pay of1% has been included from July 2013 in the staff forecasts. No additional inflation has been included for 2014/15 or 2015/16.
It is important that schools use the Support Staff Forecasts to calculate costs and include any incremental rises expected in July each year. It is essential that all relevant details entered are accurate, including number of paid weeks per year, current scale point and hours worked etc.
Please Note: From April 2013, employers’ pension contributions for NJC staff required an OnCost rate of 22.50%. This rate should be used for superannuable staff (i.e. staff in the pension scheme). The OnCost rate of 8% should be used for staff who are not members of the pension scheme.
If a member of staffs pay calculates to less than £8,000 (before OnCosts) they will NOT incur employers’ contributions to National Insurance. These staff should be given 0%oncost rates if they are not members of the pension scheme and t 16.8% if they are in the scheme.
Catering Staff (E06): This budget heading is for use by schools that employ their own catering staff.
Cost of Other Staff (E07): Midday Supervisors are included under this heading.
3.2.4Staff Development & Training (E09)
This heading includes staff development costs for teaching staff, support staff and governors.
3.2.5Supply Teacher Insurance (E10)
This heading records the Sickness Insurance Premium for teaching staff insurance only. Schools who buy into the Norfolk County Council’s Sickness Insurance Scheme can find premium rates within the Services to Schools Contract 2013/14.
Please Note: Subjective Code 74180 (Sickness Insurance Premium – Teaching) is a download only code, meaning no expenditure can be manually coded to it within Star Accounts. Therefore, if your school does not purchase Norfolk County Councils Sickness Insurance Scheme the budget for any teaching staff insurance purchased should be added to subjective code 45170 (Purchase of Support Services).
3.2.6Staff Related Insurance (E11)
This heading records the Sickness Insurance Premium for Support Staff. Schools who buy into the Norfolk County Council’s Sickness Insurance Scheme can find premium rates within the Services to Schools Contract 2013/14.
Please Note: Subjective Code 74170 (Sickness Insurance Premium – Non-Teaching) is a download only code, meaning no expenditure can be manually coded to it within Star Accounts. Therefore, if your school does not purchase Norfolk County Councils Sickness Insurance Scheme the budget for any support staff insurance purchased should be added to subjective code 45170 (Purchase of Support Services).
3.2.7Building Maintenance & Improvement (E12)
The BMP3 cost is included under this heading and details of the 2013/14 premium can be found in the Services to Schools Contract 2013/14.
Interest payments on loans must be budgeted separately under E29 Loan Interest(subjective code 49260).
3.2.8Grounds Maintenance & Improvement (E13)
This heading includes the cost of maintenance and improvement to school grounds and any related professional and technical services, including labour costs where supplied as part of a contract/service.
Schools should budget for the notified cost of any contract, which covers the 2013/14 financial year, and the cost of any known additional works.
This heading does not include the cost of premises staff directly employed by the school (which should be budgeted under E04 Premises Staff).
3.2.9Cleaning & Caretaking (E14)
Include under this heading, the cost of cleaning supplies and equipment and charges by contractors for providing a cleaning and caretaking service.
Schools should budget for the notified cost of any contract, which covers the 2013/14 financial year, and the cost of any known additional works.
This heading does not include the cost of cleaning / caretaking staff directly employed by the school (which should be budgeted under E04 Premises Staff).
3.2.10Rates (E17)
The budget for rates should be lifted from Section 1.4 of the budget share. School budgets will be charged by March 2014 for the full year’s cost using subjective code 24710 (Council Tax/Business Rates). Any necessary adjustment will be made to budget shares in the following financial year, as per DfE guidance.
3.2.11Other Occupation Costs (E18)
Any costs associated with the hiring of facilities such as playing fields and village halls should be coded to 24640 (Hire of Facilities) under E18 Other Occupation Costs.
Costs incurred by the Local Authority relating to the provision of hired facilities e.g. sports facilities, village halls for PE provision etc., where the lease is held and administered by NCC, but the provision is for the benefit of the pupils within the school.
The charges relating to the provision will be downloaded to schools as they arise, but prior to year-end closedown.
Please Note: Income received for lettings should be credited to subjective code 95080 and not 97300
3.2.12Learning Resources (not ICT) (E19)
Consistent Financial Reporting requires learning resources expenditure to be separated between expenditure specific to ICT and expenditure of a general curriculum nature. This heading should be used to budget for any expenditure of a general curriculum nature. Any resources used for administration purposes must not be included against this category (see paragraph 3.2.17 below - Administrative Supplies (E22)).
Where resources are used for both curriculum and administrative purposes, and where costs are material, costs or estimates of the split need to be coded separately at the time of purchase.
3.2.13ICT Learning Resources (E20)
Schools shouldbudget under this heading for any expenditure relating specifically to ICT, including the charge for Norfolk Broadband (as stated in Section 1.21 of the budget share) and any loan repayments relating to ICT.
The interest payment on loans has to be budgeted for separately under E29 Loan Interest.
3.2.14Administrative Supplies (E22)
Any ICT expenditure of an administrative nature must be coded under this heading and not against ICT Learning Resources. Where resources are used for both curriculum and administrative purposes (and where costs are material) an estimate of the split should be entered into both categories.
3.2.15Other Insurance Premiums (E23)
Schools that insure their premises, and have public liability insurance, with the Authority should enter the insurance amount as calculated on the insurance section on the Norfolk Schools Website. The full year’s premium is charged in April against subjective code 18200. Contents insurance and school journey insurance is also included under this heading.
3.2.16Special Facilities (E24)
This line includes subjective code 74520 ‘Payments to Other Schools’. Consistent Financial Reporting describes this as ‘Payments to another school for the benefit of pupils at the other school’, e.g. by one school to other/s to promote joint working or release for training, etc. The debit side of all recharges between schools actioned by Schools Finance will be coded to this subjective code.
Schools must not raise invoices to other schools or pay other schools by cheque. Those schools that purchase school meals from another school may journal these costs to the catering budget if required.
Recharges between maintained schools and academies can be sent into Schools’ Finance Team for processing.
3.2.17Catering Supplies (E25)
The cost of any catering contract should be entered under this heading. If your school has a catering contract for school meals with Norse the buyback cost of your contract can be found within the catering memorandum of the budget pack.
Schools that manage their own catering should budget for the cost of the provisions and catering equipment under this heading. However, staff costs should be budgeted for underCFR heading E06 Catering Staff.
Those schools that purchase meals from another school may transfer the charges on subjective code 74520 to this heading.
3.2.18Bought in Professional Services – Curriculum (E27)
This line includes the cost of the music service and other curriculum related professional services.
3.2.19Bought in Professional Services – Other (E28)