I01 Funds delegated by the LA
This is the major share of funding provided by the LA to the school (as paid through the Dedicated Schools Grant).
In-year adjustments or clawbacks should be deducted from here.
Includes
- the school's budget share
- any additional funding from the LA that is not formally included in the school's delegated budget but is managed by the school
- funding for nursery pupil
- teachers’ pay grants (threshold grants)
- LMS contingencies.
Excludes
- sixth-form funding (see I02)
- SEN funding (see I03)
- AEN funding (see I03)
- minority ethnic funding (see I04)
- Devolved Standards Fund (see I05)
- capital funding (see capital income)
- any carry-forward balances from previous years
- School Standards Grant (SSG) (see I14 or I16).
I02 Funding for sixth-form students
Includes
- funding from public sources for sixth-form students
- Young People's Learning Agency (YPLA) funding
- any top-up from the LA for sixth-form students.
Excludes
- voluntary sources of funding for sixth-form students (see I13)
- any carry-forward from previous years
- SEN funding (see I03).
I03 SEN funding
All delegated and/or devolved funding for pupils with special educational needs.
Includes
- notional SEN funding from your school's budget share
- funding for SEN units
- funding associated with individual pupils with SEN
- any other funds in the control of the school earmarked for the support of pupils with SEN
- AEN (additional educational needs) funding.
Excludes
- voluntary sources of funding for SEN pupils (see I13)
- sixth-form funding for SEN pupils (see I02)
- funds delegated by the LA to a special school (see I01)
- any carry-forward from previous years
- any carry-forward balances from previous years.
I04 Funding for minority ethnic pupils
Includes
- Ethnic Minority Achievement Grants (EMAG)
- support through the Standards Fund for ethnic minority and traveller pupils
- single regeneration budget (SRB) funds and any other Government-funded source intended to promote access and opportunity for minority ethnic pupils, in support of English as an additional language or as part of a wider focus on raising attainment.
Excludes
- voluntary sources of funds for minority ethnic and traveller pupils (see I13)
- any carry-forward balances from previous years.
I05 Standards Fund
Includes
- Standards Fund revenue income.
Excludes
- Standards Fund for ethnic minority/traveller pupils (see I04)
- Standards Fund for capital projects (see CI01)
- any carry-forward balances from previous years
- any material portion of this specifically for extended school use must be deducted and coded to either I15 or I16.
I06 Other Government grants
Includes
- income from the Teacher Development Agency (TDA) formerly the TTA
- the total of all development and other non-capital grants from Government
- funding related to the Single Regeneration Budget not already included in line I04
- any funding at school level for Education Action Zones (EAZ)
- income from the Specialist Schools Trust.
Excludes
- grants or monies from Government captured in I01 to I05 above
- New Opportunities Fund (NOF) (see I07)
- grants not funded through Government (see I07)
- any carry-forward balances from previous years.
I07 Other grants and payments received
Includes
- Big Lottery (New Opportunities Fund (NOF)) or lottery grants
- European Union funding
- payments received from other schools, e.g. payments from beacon schools to meet supply cover costs to enable your school to participate in development activities organised by the beacon school
- milk subsidy
- income from recycling refunds (paper, glass, plastic, etc.)
Excludes
- grants received from Government sources (see I01 to I06)
- refunds or rebates from over-charge or over-payment should be credited against original expense account
- any carry-forward balances from previous years
- payments received from other sources for which your school has provided a service (see I08).
I08 Income from facilities and services
Includes
- income from meals provided to other schools
- income from assets such as the hire of premises, equipment or other facilities
- all other income the school receives from facilities and services, e.g. income for consultancy, training courses and examination fees
- any interest payments received from bank accounts held in the school's name or used to fund school activities
- income from sale of school uniforms, materials, private phone calls, photocopying, publications, books, etc.
- income from before and after school clubs
- income from resale of items to pupils, e.g. musical instruments, classroom resources, commission on photographs, etc.
- income from non-catering vending machines
- income from a pupil-focused special facility
- rent deducted off the site manager's salary
- income from universities for student/teacher placements.
Excludes
- payments received from other schools for which you have not provided a service (see I07)
- income from community focused special facilities (see I17)
- any carry-forward balances from previous years.
I09 Income from catering
Includes
- income from catering, school milk provision and vending machines where the school runs its own catering service
- any payments received from catering contractors, e.g. where a contractor is in default of contract or has previously overcharged the school
- income collected on behalf of catering contractors.
Excludes
- receipts for catering for external customers (see I08)
- income from non-catering vending machines (see I08)
- any carry-forward balances from previous years.
I10 Receipts from supply teacher insurance claims
Includes
- payments from staff absence insurance schemes (including those offered by the LA) to cover the cost of supply teachers.
Excludes
- insurance receipts for any other claim, e.g. building, contents, and public liability (see I11)
- any carry-forward balances from previous years.
I11 Receipts from other insurance claims
Includes
- all insurance receipts in respect of claims for losses incurred (including absence insurance schemes for non-teaching staff).
Excludes
- insurance receipts from supply teacher absence claims (see I10)
- any carry-forward balances from previous years.
Further information:
Sometimes an insurance receipt relates to a claim for a capital item. When this is the case, the income should first be recorded under this heading and then moved into the capital section of the framework via direct revenue financing (E30).
I12 Income from contributions to visits, etc.
Includes
- income from parental contributions requested by the school, e.g. educational visits, field trips, boarding fees, payments to the school for damage done by pupils, etc.
Excludes
- donations and voluntary funds not expressly requested by the school (see I13)
- any carry-forward balances from previous years.
I13 Donations and/or voluntary funds
Includes
-
all income from private sources under the control of the governing body available for the purposes of the school or for the purposes of the maintenance of any part of the school premises, including:
- income provided to the schools account from foundation, diocese or trust funds during the year to support educational needs at the school
- business sponsorship
- income from fund-raising activities
- any contributions from parents that are used to provide educational benefits for students
Excludes
- any contributions or donations that are not used for the educational benefit of students or the school during the year
- details of balances available in trust funds or other private or non-public accounts
- any carry-forward balances from previous years.
I14 School Standards Grant (SSG) – Pupil-focused
Includes
- all SSG funding less any amount that is spent on community-focused activities (see I16)
- any SSG (personalisation).
Excludes
- any SSG which is to be attributed to a community-focused activity (see I16).
I15 Pupil-focused extended school funding and/or grants
Includes
- YPLA funding that is deemed to be for pupil-focused extended school activities
- extended School Standards Fund.
Excludes
- any funding which is to be attributed to a community-focused activity (see I16).
Further information:
Any charges for these activities should still be captured in income from facilities and services (see I08).
I16 Community-focused extended school funding and/or grants
Includes
- SSG funding that is attributed to community-focused activities should be deducted from I14 and recorded here
- Sure Start funding devolved by the LA
- any extended school funding to be attributed to a community-focused activity.
Excludes
- any SSG which is to be attributed to pupil-focused activity (see I14)
- any funding that is attributed specifically on a pupil-focused extended school activity (see I15).
I17 Community-focused extended school facilities income
- The purpose of this code is to capture charges for extended school activities that cannot be funded from the delegated budget.
- Charging for activities that can be funded from the delegated budget will continue to be captured within I08.
