Spend per Pupil

This section contains information on schools’ income and expenditure for the financial year 2010-2011. A headline attainment indicator is provided so that users can compare how schools spend their money with the outcomes they achieve and so ask questions about how they could use their resources more efficiently.

It is important to consider the percentage of children eligible for Free School Meals (FSM), the type of school and whether the school is in London or not to make meaningful comparisons on spending data. This is why we have put schools into low, medium and high FSM bands and provided separate medians for London and non-London local authorities (LAs). To use the tables you have the option of selecting a particular school (by selecting the circle to the left of the school name) which will filter the data so only similar schools with a similar level of FSM eligibility are shown. Additionally, for local authority data, the relevant comparisons with the local authority median and all local authorities (London or Non-London) are shown when selecting a particular school. All median values on the local authority page can be viewed if ‘+ show all medians’ is selected.

Schools’ finance data not published

Schools showing the message ‘No 2010-11 Consistent Financial Reporting data’ have no published finance data for one of the following reasons:

  • Academies. Academies are not required to submit CFR data. This includes schools which have converted to Academy status. We plan to publish Academies' finance data for 2010/11 in spring 2012, using the information Academy Trusts supply to the YPLA in the new Abbreviated Accounts Return (AAR). Academies' data will be published at the level it is provided to the YPLA i.e. at individual school level unless the Academy is in a federation, in which case it will be for the federation as a whole. The publication will take account of Academies' greater autonomy and wider responsibilities than local authority maintained schools. If a school converted to Academy status after 31 March 2011, they will have submitted CFR data for the full financial year 2010-11 as a maintained school. This data has been published (in the entry for the now closed maintained school).
  • Opening/Closing Schools. Schools that opened or closed part way through the financial year could not provide a full financial year’s data.
  • Independent Schools. We do not collect CFR or other financial data for independent schools.
  • Nurseries. We do not require CFR or other financial data from nurseries. Those primary schools that contain a nursery will include the nursery’s income and spending within their CFR return.
  • Pupil Referral Units (PRUs). We do not require CFR data from PRUs because they do not have delegated budgets
  • Sixth form colleges. We do not collect CFR data for sixth form colleges. Those schools that have a sixth form will include their income and spending within their CFR return.

Free School Meals (FSM)

Pupils are entitled to Free School Meals if their parents qualify for certain benefits such as income support and job seekers allowance. For this reason, it is often used as an indicator of deprivation. Schools with similar proportions of pupils eligible for FSM can be considered to be similar.

There is a strong link between FSM eligibility and attainment – pupils eligible for FSM underachieve compared with their non-FSM peers at every key stage. Usually schools with higher numbers of FSM pupils have higher levels of per pupil funding. The government believes that it is right that schools with deprived pupils receive more funding so that they are able to give those pupils the support they need to reach their potential.

We have grouped schools into three bands according to the percentage of pupils eligible for FSM, so that it is possible to make fair comparisons between schools. Schools with low FSM have 20.0% or less of their pupils eligible for FSM; schools with medium FSM have between 20.1% to 35.0% of pupils eligible for FSM, and schools with high FSM have greater than or equal to 35.1% of pupils eligible for FSM. The three FSM bands have been colour coded on the spend per pupil tables to indicate whether the school has low, medium or high levels of pupils eligible for FSM. Where SUPP appears in the ‘percentage of pupils eligible for FSM’ column, then this indicates that there were 1 or 2 eligible pupils.

London and non-London local authority (LA) Medians

We have provided separate medians for London and non-London LAs so that users can make meaningful comparisons for individual schools. Schools in London have to pay higher teacher salaries and many of their other costs are higher than for schools elsewhere in the country. Therefore, it is not fair to compare what schools in London spend with what schools outside London spend.

Medians - National, LAs, London LAs and non-London LAs

We have provided an overall national median and medians by FSM band for individual LAs, for all London LAs and for all non-London LAs. The medians are calculated by ordering the figures in each category in ascending order and selecting the middle value. For example, if you have 7 items: £2, £3, £5, £7, £8, £9, £10, the median is the 4th item, £7. We have provided the median instead of the mean so that very high or very low figures don’t skew the data.

We have identified four different median groups (based on school phase) which have similar spend patterns:

  1. Primary schools
  2. Secondary schools with provision for KS4
  3. Secondary schools without provision for KS4
  4. Special schools

For schools with educational provision for both primary and secondary age pupils but whose characteristics are more similar to that of a secondary school, median comparisons can be found on the secondary schools tables. Likewise, for those schools with both primary and secondary age pupils but whose characteristics are more like that of a primary school, median comparisons can be found on the primary tables. There is only one median group for special schools, regardless of primary or secondary provision.

The medians are calculated by grouping schools into one of the four groups above and then additionally grouping by FSM band and whether the comparison is at LA level or London/Non-London LA level.

Please note that some schools belong to median groups (by school phase, FSM band and geographic coverage) containing very few schools. Therefore, caution should be taken when comparing school data with median values.

Per Pupil Expenditure

The per pupil amounts for each category have been calculated as follows:

(Income or expenditure amount) ÷ (Total no. full time equivalent pupils)

SUPP indicates that the expenditure category has been suppressed because there were fewer than 3 teaching staff or education support staff according to the 2010 Workforce Census. If either staff type had 1 or 2 staff, then both associated expenditure categories have been suppressed. Where this information is not known, we have suppressed figures where total school spend on teachers or education support staff is less than £150,000.

For national, LA and London/Non-London medians, ‘NA’ has been given for ‘Number of pupils (FTE)’ and ‘Percentage of children eligible for FSM’. This is because this data is sourced from the Annual School Census which collects data at school level.

Data Sources

The income and expenditure data is taken from LA maintained schools’ 2010-11 Consistent Financial Reporting (CFR) returns. This is data that shows school income and spending for the year and is provided to the Department by all LA maintained schools in England. Although schools are responsible for their own CFR returns, many work closely with their LA on their return before it is submitted to the Department. In some cases authorities have agreed with schools that they will prepare and submit the returns.

The pupil numbers (full time equivalent - FTE) and Free School Meals information is taken from the School Census collected in January 2011.

The attainment indicators are from the 2011 Performance Tables.

Codes included in each income and spending category

There are 17 income codes and 32 expenditure codes in CFR in total but for ease of use and to support meaningful comparisons we have grouped them into 14 categories and 2 totals.

The “hover-over” text on the tables summarises what is included in each category and the two totals.

To provide more meaningful comparisons of individual schools’ spending we have excluded Capital Expenditure from Revenue (CERA) from all the calculations.

See ‘Spend per pupil: Additional Information’ for a full breakdown of exactly which codes we have grouped into each category.

More information on the individual income and expenditure codes can be found at http://www.education.gov.uk/schools/adminandfinance/financialmanagement/consistentreporting/b009979/consistent-financial-reporting-cfr-online-guide-2010-11/

Changes made this year

We have made a few changes to the calculations this year to provide more meaningful comparisons between schools.

We have netted off four income codes from the relevant spending categories. These four codes are not included in the income categories. Our treatment of these four codes is the main change from the CFR calculations we used for last year’s spend per pupil tables. In addition, we have grouped schools into fewer phases for median comparisons. See ‘Spend per pupil: Additional Information’ for a more detailed description of the changes we have made this year.

2009-10 was the first year we published the data and the changes this year are designed to improve usability and comparability based on last year’s feedback.

There are instances where schools hold money on behalf of other schools as part of a hub or network to carry out projects. This can result in under/over reporting of income and expenditure items in the CFR return for individual schools within the hub/network. See ‘Spend per pupil: Additional Information’ for further information including a list of local authorities whose schools’ CFR data is affected by this.

At present, there is a variety of approaches amongst local authorities and individual schools for reporting on income and expenditure for children’s centres and 0-2 year olds which affects some schools’ CFR returns. We know that some include all of this income and spend within their returns and others do not.

Attainment Indicators

We have included a headline attainment indicator within the spend per pupil tables so that users can compare how schools spend their money with the outcomes they achieve and so ask questions about how they could use their resources more efficiently. The indicators are:

Key Stage 2: The school percentage of pupils achieving Level 4 or above in both English and Maths at Key Stage 2.

Key Stage 4: The school percentage of pupils achieving 5 A*-C GCSE or equivalent including English and Maths GCSE.

SUPP indicates that the percentage has been suppressed because there are 5 or fewer eligible pupils in the schools.

Raw Data File

You can download files containing the full raw CFR data for 2010-11 at http://www.education.gov.uk/schools/performance/download_data.html.
Spend per pupil: Additional Information’ and the notes provided with the files explain what they contain, the additional suppression rules they use and how they relate to the data published in the online tables.

Finance Data 2009-2010

The CFR 2009-2010 raw data file is available at: http://www.education.gov.uk/researchandstatistics/datasets/a00196963/spend-per-pupil-school-data-2009-2010. We are updating last year’s files which put the data in grouped categories of income and expenditure so that they reflect the changes to the calculations and how we have grouped schools by phase for 2010-11 – see above for these changes. This will enable users to access a consistent time series for the two years of published data. These files will be available in early 2012. The raw data file for 2009-10 remains accurate and can be used by those wishing to carry out their own calculations and comparisons.