Local Authorities (LAs) are required under section 52
of the Schools Standards and Framework Act 1998
to prepare a budget statement before the beginning of each financial year (31 March). After the end of each financial year an outturn statement is required.
The outturn statement is intended to:
- provide schools, parents and others with an interest in education with details about schools and LA funding and expenditure;
- provide data for the Departmental Annual Report (DAR);
- inform policy making;
- inform the Treasury for monitoring purposes;
- inform Parliament in its role of monitoring the Department's accountability for public funds.
- MPs ask about school and authority expenditure via the mechanisms of Parliamentary Questions or through the Education Select Committee.
All statements are prepared to a common format and the outturn statement must be presented in four parts for the prescribed period in the order specified: These statements are available for download on the right hand side of this page.
Summary Table - The summary provides a reconciliation between the 2007-08 section 52 Budget and the section 52 Outturn statements.
This is an overall picture of the spending on education provision by the Authority.
- the first part of this Table is the 'Spending by Schools' section and is a summary of all school individual accounts.
- the second part shows the 'Spending by LA within the Schools Budget' excluding delegated or devolved funding.
- the third part is the section for LA central functions. It is split to show Central Administration and Support and Access sub-totals.
- the fourth part is the Youth and Community element of the table.
The Youth Service annex relates to expenditure on the LA's Youth Service. The annex provides a further break down of expenditure shown in Table A
Table B is School level information. It provides a summary of individual schools' expenditure in respect of the 2007-08 financial year.
The Guidance Notes explain the information contained in the Tables.