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SCHOOL ESTATE MANAGEMENT PLANS
BUILDING OUR FUTURE: SCOTLAND'S SCHOOL ESTATE
Section 1 Introduction
IMPLEMENTING THE STRATEGY
1. Building our Future: Scotland's School Estate,1 published in February 2003, sets out the role of school estate management plans in delivering our vision and objectives for a school estate that supports the delivery of better public services. These plans will be a core plank in the implementation of the school estate strategy. This guidance provides further advice on school estate management plans and is intended for use by local authorities in developing their own plans.
2. This guidance complements, and should be read in conjunction with, the school estate strategy. It is aimed at Chief Executives and those with strategic asset management and service delivery responsibilities in local authorities, as well as property professionals working within authorities.
3. This guidance is in four parts:
Section 1 Introduction
Section 2 Developing the plan
Section 3 Model plan
Section 4 Further information
4. Local authorities are preparing their first school estate management plans during 2003 and will submit a summary of these to the Scottish Executive by December 2003. It is likely that local authorities will want to update their plans annually, with a more fundamental review every 3-5 years. These plans should be a valuable tool for local authorities in the proactive and effective management of significant, very largely, capital assets, and help them to manage these assets to support wider policy objectives. The school estate management plan should be integrated into the local authority's wider asset management plan, its corporate plan and, increasingly, its community plan. The plans will also inform future policy and funding decisions by the Scottish Executive.
BEST VALUE
5. The guidance is intended to be consistent with asset management initiatives undertaken across local authority functions: both in order to secure best value and as part of determining and keeping under review the maximum affordable amount that can be allocated to capital expenditure under the prudential capital regime. These are statutory responsibilities on local authorities under the Local Government in Scotland Act 2003.2
6. Since asset-related planning and decisions can have long-term consequences, it is essential that school estate management plans, as with other components of asset management planning, are fully integrated into each local authority's best value arrangements and support its decisions about capital expenditure.
7. The statutory duty of best value requires local authorities to take into account a number of cross-cutting issues at every stage of decision making. These issues are the promotion of joint working in the public sector; the need to meet the equal opportunity requirements; and the need to contribute to the achievement of sustainable development. All these should inform asset management planning and school estate management plans. The efficient procurement, management and improvement of capital assets rely on using innovative, sustainable and energy efficient solutions.
8. As well as consideration of general issues impacting on every aspect of local authority work, statutory guidance on the duty to make arrangements to secure best value makes reference to key governance and resource management issues. These impact directly on asset management planning and its application to the school estate. Local authorities should ensure that relevant issues within the best value guidance are considered in the development of their plans, as well as in their wider asset management activities.
ASSET MANAGEMENT PLANNING
9. A school estate management plan is, like wider asset management planning, an integrated approach towards managing resources.
10. Asset management is usually defined as optimising the utilisation of assets in terms of service benefits and financial return. It helps to raise awareness of resources invested in property assets and to develop strategies and programmes to ensure that they are deployed in the most effective way to meet the authority's corporate and service objectives.
11. Asset management planning is a simple business process with the underlying purpose of achieving the better use of public assets and of minimising the cost of resources tied up in land and buildings. Different authorities may make different decisions on the most appropriate balance to be struck between service benefits and financial returns within their area - the value of a property to the community within a rural location, for example, may be deemed greater than that in an urban area.
12. The process and model plan described in this guidance might offer a basis for a wider asset management plan covering other departments and services within a local authority.
PRINCIPLES OF SCHOOL ESTATE MANAGEMENT PLANS
A number of management principles support strategic asset management and are relevant to the school estate management plans, as well as to wider plans:
- an integrated departmental and corporate approach
- explicit responsibility for, and corporate leadership of, strategic asset management
- balance between central and devolved responsibilities for land and buildings
- recognition of the difference between property responsibilities and property service responsibilities
- clear authority-wide property objectives
- planned, co-ordinated, and corporately prioritised change
- simple and robust performance management which relates directly to agreed objectives
- effective data systems and evidence-gathering
- use of robust techniques such as option appraisal to justify decisions taken in balancing service benefits and financial returns or costs.
Section 2 Developing the plan
PURPOSE
1. School estate management plans should provide a focus to identify and draw together needs, priorities and funding streams. They will allow local authorities to consider the range of school estate issues collectively and to take a long-term view. Local authorities extending the range of services provided in schools will need to take account of wider resource issues. Delivering common priorities implies working at a strategic level across a council and with community planning partners.
2. The plan should be integrated with the corporate local authority asset management planning cycle to ensure that the financial resources held in land and buildings are used effectively in support of wider council policy objectives and that they provide value for money. Schools are likely to comprise a significant portion of a council's estate.
3. The school estate management plan is that component of the asset management planning process that is relevant to the school estate. It is a tool to:
- assess future needs
- help prioritise local decisions on spending
- integrate property decision-making into the corporate planning process
- ensure that property decisions are consistent with service requirements
- help to identify opportunities for innovation
- provide a context for appraising and evaluating capital projects
- provide a basis for developing public private partnerships
- identify assets suitable for investment or disposal
- identify opportunities to increase income generation or reduce expenditure
- maximise value for money
- help ensure efficient and effective management of new and existing capital assets.
4. A school estate management plan will:
- have a clear focus on the school estate
- provide an agreed basis for local decisions on spending priorities and link with other local authority plans
- ensure that capital projects are soundly based and represent good value for money
- help to inform local authorities and the Scottish Executive to plan ahead.
5. Preparation of the plan will be a corporate planning exercise where the overall direction and framework is set by the council and issues are pulled together with, where appropriate, other service providers into a credible programme that takes proper account of a local authority's capital assets and resources. This process is a core management function.
6. Part of the common asset managing process will be the development of a detailed implementation plan and a monitoring system should be in place at a local level. This will set out phased action that balances maintenance, refurbishment and replacement requirements against a realistic assessment of available resources.
7. The school estate management plan should be reviewed, maintained and regularly updated in line with other business planning timetables to reflect changing circumstances so that it continues to provide reliable and up-to-date information.
KEY POINTS FOR A SCHOOL ESTATE MANAGEMENT PLAN
- it does not need to be a lengthy document. Clarity and focus are sought, with supporting data provided as appropriate within appendices, or otherwise clearly referenced. Associated with this is the importance of avoiding unnecessary jargon. The completed document should be as open and accessible as possible, so that it
can be understood by a wide audience - it must follow a clear and logical sequence of steps, to
set out corporate policy in relation to the management of education property assets within the authority. It should be a strategic document, and there should be explicit commitment to its use as a corporate document through
an introduction by the Leader of the Council - it is a strategic and not a process document
- it should clearly differentiate between objectives, activities and related procedures that are currently in place and operational, and those that are proposals. Actual achievements should be appropriately evidenced
- it should include evidence to demonstrate that it has been formulated and produced in an inclusive manner, reflecting an appropriate level of consultation with all relevant stakeholders
- it should be fit for purpose, that is it should be a document produced by an authority for the authority, as part of its core corporate management function. It should explicitly reflect the needs of the authority and should reflect the scale and nature of the portfolio, but it must still demonstrate that the property is delivering best value
- it must be consistent with the capital planning framework within the authority, and with the wider budget management process
- it should be clear who is responsible for the production and subsequent implementation of the plan
SCOPE
8. School estate management plans should include all local authority funded schools within a local authority area. Capital assets are taken to refer to all property and land within the curtilage (that is the grounds) of each school, but not equipment. These assets will include educational, communal and residential buildings that are permanent, temporary, owned, rented or leased by the authority. Authorities should also consider playing fields, off-site facilities and premise-related capital items.
9. Types of capital investment can include site acquisition and disposal, school place provision and surplus space removal, replacement, remodelling, extensions and improvements as well as conversion to alternative uses, such as community use. Account should be taken of the balance of capital expenditure and running costs.
10. Plans should cover a 25-30 year time horizon and may need to look further ahead where land use planning issues are involved. The plans should set out considerable detail in the first 3 years, where plans will be relatively well developed, with less detail in years 3-5, and a more outline level for the longer term. Planning assumptions about demographic change should be articulated clearly.
11. The plans should acknowledge and respect the different roles and responsibilities involved in managing an estate. Local authorities are obliged to maintain asset registers, but the production of the school estate management plan is much more than that. It is about the proactive management of these assets in the context of wider priorities, constraints and resources. Local authorities will need to take account of the roles and functions of private sector education providers, and others such as denominational and special schools where appropriate.
PREPARATION
12. The school estate strategy describes a stepped process for preparing a school estate management plan. This is a sequence that is likely to be iterative and to draw from many sources. The nature, length and content of each plan will vary with the extent of land and property assets owned by each authority and the complexity of the issues addressed. The steps are:
Step 1: definition of local objectives
Define local objectives, reflecting the strategy and local circumstance. These should be strategic, taking account of the wider picture, the long term, and sustainability.
This step will involve the identification of stakeholders, roles and responsibilities, and the scope of plan reflecting local policies and circumstances. Objectives should be strategic, taking account of the wider corporate framework, such as the local authority's wider asset management framework, its corporate plan and its community plan. It should take account of the long term, and financial sustainability. Property aims and objectives should be clearly set out and integrated into a policy framework that identifies assumptions, strategic issues and stakeholders.
Step 2: assessment of current position
Audit the existing school estate - taking account of condition, sufficiency, suitability, life cycle management and design - and the extent to which it currently meets the objectives.
This should identify areas of concern and the extent to which the school estate currently meets local needs and objectives, all within the context of the wider corporate framework. This might include findings from condition surveys, an overview of condition, sufficiency and suitability, and information on school rolls and other core data, as well as an overview of priorities and a statement of the most serious and urgent needs. It should lead to a clear statement of the current portfolio, recording key areas for change.
Step 3: consideration of options
Identify and assess the range of options to meet the objectives. Each option needs to be appraised using economic evaluation techniques: this should consider the costs and benefits of each option over the short and long term, take account of resources, and identify the option that offers the best solution.
This will involve the appraisal of a range of options with prioritisation of the most serious and urgent needs to meet the objectives. This appraisal should establish the feasibility of potential solutions and consider costs, and benefits, of each option over the short and long term. It should take account of resources, catchment areas and scope for rationalisation and identify preferred options
that offers the best solutions. Appraisal should be carried out in accordance with The Green Book (2003 edition): Appraisal and Evaluation in Central Government, published by HM Treasury. 3 The procurement arrangements should not form part of the initial option appraisal: these should be considered after the initial capital investment has been justified.
Step 4: development of the plan
The plan needs to be detailed and long term, although the level of detail will inevitably be greater in the earlier years.
This involves thinking through the preferred options, with sufficient detail in the earlier years on which to base action. This process might include procurement and funding matters including revenue implications, medium- and longer-term expenditure plans, sources of funding and other finance related issues.
Step 5: implementation
Implementation should be phased and will need to balance maintenance, refurbishment and replacement requirements.
This should be developed in the context of a realistic assessment of the resources likely to be available to meet these needs. Steps 4 and 5 should lead to prioritised lists of capital and maintenance projects. They should take account of procurement routes, spending plans and timetable, legislative requirements such as health and safety issues, maintenance matters, sustainability, staffing implications and other relevant factors.
Step 6: monitoring, review and evaluation
Progress against the plan's objectives should be regularly monitored and evaluated. The plan should be reviewed, maintained and regularly updated so that it continues to provide good quality management information.
Consideration should be given to what data is collected and how it is maintained to measure the impact of investment on school places and accommodation, including costs and arrangements for evaluation and review.
Resources
13. Implementing the broader strategy needs a partnership approach, reflecting a shared commitment to the school estate. Its delivery is a major change management programme and requires resources, commitment, funding, skills and knowledge. There are limits to these resources and successful implementation must intelligently balance priorities and means.
Data management
14. The production of sufficient, comprehensive and accurate data to enable effective asset management and performance measurement is central to the estate management planning exercise. Appropriate property information must be available to enable assets to be managed and evaluated, performance measurement to take place and good strategic decisions on assets to be made. Good data management will enable the key factors in decision-making, both needs and available resources, to be brought together in an integrated and consistent way. Local authorities will have their own data requirements in addition to the core facts data being collected under the strategy. All this demands a robust system for managing property information. There is a need to consider and be clear about:
- what data is needed by the authority and the Executive
- consistency of format
- the categorisation of data used
- allocation of responsibilities for data collection and management
- what data should be held and where
- what is the most appropriate tool for the authority to manage the system
- common definitions for benchmarking and key performance indicators.
15. Corporate management processes and performance measurement create the need for authority-wide data and an ability to identify each property uniquely is an essential element of managing assets effectively across the whole portfolio. Integrated computerised systems are increasingly relevant and local authorities will wish to ensure their systems support local and national requirements.
CONTINUOUS IMPROVEMENT
16. The corporate management process and its implementation are an ongoing programme of improvement rather than a one-off exercise and each authority will begin from a different starting point. Most will have some system in place, but not all authorities will have every aspect of school estate management planning operating on day one.
Performance measurement
17. Performance measurement feeds into an estate management plan and is a key element of the best value framework. This is an activity of key interest to the Scottish Executive, as national progress in improving the quality of the school estate will be measured through the small number of core facts. Local authorities are likely to need more detailed data to manage their own school estates effectively. By collecting core data in a consistent way they will have a mechanism for benchmarking and for measuring progress through time. Authorities may wish to set up a system for measuring performance by:
- allocating responsibilities for performance measurement
- identifying property objectives
- identifying performance indicators linked to the objectives
- comparing, benchmarking and setting targets
- monitoring, reviewing and reporting on performance.
18. Good practice involves planning and monitoring the progress of capital projects and, on completion, assessing whether the original objectives for undertaking the project have been met. Responsibilities for Post Project Evaluation should be clearly allocated and the actual evaluation should take place within six months of project completion. Post Occupancy Evaluation carried out two years or so after project completion is a particularly useful device for assessing whether needs established in a project brief have been met in the fullness of time.
Section 3 Model plan
1. This section sets out a model school estate management plan. This is not a mandatory format but offers a reference model for local authorities in developing their own plans. However, the structure and content of the model plan is relevant to any school estate management plan and where local authorities do not adopt the model plan, they should ensure that all of the sections are covered and that the format adopted follows a logical sequence.
2. The model sets out sections and sub-sections to be covered in the plan, along with notes on the issues that might be covered and a general commentary.
3. The plans will develop and evolve over time. For local authorities embarking on this process for the first time, the critical objective will be to develop a high level strategic plan that has sufficient evidential support to enable the plan to be used as a basis for decisions. Local authorities will also want to establish a process to develop a fully comprehensive plan which is supported by further evidence and analysis.
INTRODUCTION AND CONTEXT
Sub sections | Issues to cover | Commentary |
Introduction | Introduction to the school estate management plan by leader of Council | To confirm that the school estate management plan has been agreed by the Council. |
The Council | Short contextual statement of local authority area, for example, location, area, population, and key socio-economic indicators. | |
Corporate planning | A brief review of the corporate planning framework within the authority, highlighting the key corporate documents, the relationships between the various plans and strategies, including the contribution of the school estate management plan to the Council's asset management function. | Reference may be made here to the Council's plan and community plan |
Asset management | This section should provide a clear statement of responsibilities within the authority for the asset management function. Reporting lines and overall accountability should be explicit. | A clear explanation should be provided of the inclusive nature of the function and process, and how changes resulting from consultation are fed back into the system. Distinctions should be made between responsibilities for strategic and operational functions. |
Best value | An outline of the authorities' arrangements to secure the duty of best value and the integration of asset management into the authority's approaches. Reference to specific approaches and plans for management of resources issues outlined in the statutory guidance on the duty to make arrangements to secure best value. | A clear reference to how joint working, equal opportunities and sustainable development issues are encompassed within the authority's asset management approach should be included. Cross-referencing with other sections of the school estate management plan may be the most effective approach to clarify how the specific resource related issues of best value are addressed. |
Strategic objectives | Statement of the authority's overall mission, and specifically identified corporate objectives relevant to school estate. | This section should provide a clear statement of core objectives that are to be delivered through school estate. This should take account of all the services within the council and other community planning providers such as health and police. |
Impact of wider environment | Relevant external change drivers should be appropriately referenced in this section, such as the impact of demographic change within the council area. | Future roll projections might be discussed here. |
STRATEGIC ISSUES
Sub sections | Issues to cover | Commentary |
Strategic asset objectives | The section should set out the high level objectives for managing the portfolio, for example, minimising costs in use, optimising utilisation, maximising return on investment. | Strategic asset objectives should describe the extent to which the school estate management plan takes account of high level council objectives. |
Performance measures | Draw out key performance measures in relation to the authority's portfolio. | |
Resource context | A summary should be provided here of the core elements of the authority's capital and revenue programmes and the wider resource context to show how the programmes are to be funded. | Information on capital expenditure should be consistent with data supplied for the prudential regime. |
Stakeholder views | Reference should be made to how the views of stakeholders have been taken into account. | |
DELIVERING BETTER PUBLIC SERVICES THROUGH THE SCHOOL ESTATE
Sub sections | Issues to cover | Commentary |
Council and other relevant services | Reference should be made here to the overall requirements for service accommodation within the school estate; the key factors which influence these requirements, and the process that is adopted to identify them. The associated Scottish Executive publication, The 21st Century School, summarises policies relevant to the school estate. | This is essentially a 'big picture' view of accommodation requirements within the school estate in the context of the changing world of local authority service delivery, for example a move towards more cross-cutting, thematic provision of services, increasingly in partnership with others. |
Working with other agencies | Reference should be made to key partners of the authority, with whom a joint approach to providing accommodation is already, or might in the future be adopted. | Future changes might include a move towards greater integration of community facilities into school premises. This might include other local authority and government services, the voluntary sector and others. It must be clear that the authority is not adopting too narrow an approach to accommodation provision, and is considering actively all available and appropriate opportunities for maximising the utilisation of individual assets in the best interests of individual service provision. |
CURRENT POSITION
Sub sections | Issues to cover | Commentary |
Statement of portfolio | This section should summarise the current property portfolio, and its performance against key requirements (essentially an assessment of sufficiency, suitability and condition). Headings might cover findings from a school condition survey, an overview of condition, sufficiency and suitability, and information on school rolls and other core data. The statement might include: - general description of the portfolio by category of property, such as school and community use
- overall condition of the property by category
- overview of running costs by category of property, including maintenance
- utilisation in relation to defined requirements
- value of portfolio
- review of any capital projects completed since the last review, focusing on their performance
- review performance of each category of property, in relation to existing standards and targets
- degree to which service and financial objectives are currently being met by category of property
- improvements in performance since last review
- areas requiring improvement before next review.
| The collation of accurate data in relation to the portfolio will rely on carefully specified and maintained corporate databases linking all relevant asset information. While data for this review will be drawn from information at a property by property level, the statement of the portfolio should focus on overall strategic issues. Reference should only be made to individual properties where absolutely necessary. The section should focus on all elements of the portfolio: - operational
- direct
- indirect
- office and administrative
- non-operational:
- investment
- surplus
- land held for future projects
- new capital projects.
It should be clear that there is a rigorous process of data validation within the authority, to give confidence that decision-making is founded on sound information. |
CORE FACTS
Sub sections | Issues to cover | Commentary |
Core facts 1-6 | Data drawn from core facts and any relevant more detailed data held by the authority. | There should be a dialogue around the core facts, interpreting core facts with an explanation. For example there should be some statement from authorities on suitability of their school stock to complement the core facts. |
SUMMARY OF NEED
Sub sections | Issues to cover | Commentary |
Extent to which the school estate currently meets needs and objectives | Short assessment of current position, identifying needs. Include an overview of priorities and a statement of the most serious and urgent needs. | This section should give a clear summary of the current portfolio, recording areas of concern and key areas for change. Care should be taken to ensure that a comprehensive approach is adopted, and that the future requirements identified can be tied closely back to the stated corporate objectives, for example how demographic movements in school rolls will be managed. |
REVIEW
Sub sections | Issues to cover | Commentary |
Needs and priorities | Having established both the baseline position and expected areas of change, this section seeks to clearly identify specific needs and priorities in provision - and hence to provide a framework for the identification of specific required actions and options for the future. A clear summary is required of surpluses, adaptations and other changes needed. | Needs and priorities might include excess capacity, backlog maintenance and replacement of temporary accommodation. |
Property objectives and delivery mechanisms | This section provides the opportunity for the current asset objectives of the authority, and existing delivery mechanisms within the authority, to be challenged and reviewed. | The focus here is on identifying key issues to be addressed in the future, including PPP for example. |
OPTION APPRAISAL
Sub sections | Issues to cover | Commentary |
Strategic options | This section identifies options to address the key areas of required change identified above. These should be prioritised and valued. | It is important that the council shows that it has been through a process of option appraisal. Care must be taken to ensure that the options cover both: - the options for change in relation to the school estate
- the options for change in relation to the delivery of these changes.
Options should be considered at a high level only. A number of options should be considered, including the baseline do nothing scenario. |
Appraisal of identified options | This section summarises appraisals of each of the identified options, within the context of authority-wide priorities and resources available. | A clear and explicit approach to appraisal should be shown and the process recorded for future reference. There should be clear reference to different funding streams, such as education, health, social work, and police. The appraisal framework must be stated clearly and provide a rigorous basis for assessing different approaches in a consistent manner. Reference will need to be made to issues such as the degree to which the options will contribute to the delivery of the stated objectives, the capital and revenue implications of the individual proposals, the risks attached and how they will be managed, etc. Each of the options identified should be considered against the baseline do nothing option. |
Preferred strategy option | This section identifies the preferred options for addressing the key areas of change identified. | The rationale for selection of the preferred option should be demonstrated clearly in the options appraisal exercise. This option should be achievable and affordable. |
IMPLEMENTATION
Sub sections | Issues to cover | Commentary |
Capital expenditure and capital receipts | Based on the analysis referenced above, a clear statement should be provided of those actions that are programmed for implementation in the short, medium and longer term, and the expected outcomes. The statement should include: - previous years spend
- planned spend and legally committed spend annually over next 5 years to a common base year
- capital receipts
- revenue implications flowing from capital decisions including running costs
- options for funding expenditure plans.
| This should include acquisitions and disposals, adaptations, new developments etc. and should be explicit. In planning capital expenditure local authorities should identify projects that deliver value for money. Programmes should be sustainable and accord with corporate priorities, with projects prioritised, preferably using a simple and explicit methodology. |
Revenue expenditure | Based on the analysis above, a clear statement should be provided of those actions that are programmed for implementation in the short, medium and longer term, and the expected outcomes. PPP commitments should be shown. | Note that an important component of a revenue programme is to provide for planned maintenance. Such a programme should: - identify and prioritise works required to maintain the use and value of the premises over the anticipated life span of the estate;
- programme the repair and maintenance works so as to maintain a specified level of performance of services and internal environment to meet the operating needs of the building;
- secure the health and safety of the building's users;
- ensure minimum disruption to the operation of the school;
- match forecast levels of funding; and
- provide a tool for budgeting, financing and management.
- satisfy all related legislative requirements
|
Responsibilities for implementation | A clear statement should be provided of responsibilities against each identified action. | This should show how the programme is funded with reference to the prudential regime, PPP and other relevant factors. |
Timetable | Timetables for delivery should be stated explicitly. | |
Programme summaries and funding | Capital and revenue programmes showing projects against timeline. Sources of funding against timeline. | We are looking for capital and revenue spends profiled by years, plus an indication of how these will be funded to show affordability. Local authority level capital spending plans will be an integral part of the new prudential regime. |
APPENDICES
Sub sections | Issues to cover | Commentary |
| | Carefully cross-referenced appendices might be used to amplify points in the text. |
Section 4 Further information
Scottish Executive
Building our Future: Scotland's School Estate
Scottish Executive and COSLA, Stationary Office, Edinburgh, 2003
http://www.scotland.gov.uk/library5/education/bofs-00.asp
Consortium of Local Authorities in Wales
Consortium of Local Authorities in Wales, Supplementary Guidance to Asset Management Planning in Wales, CLAW, March 2003
http://www.claw.gov.uk/wlga.asp
Local Government in Scotland Act 2003
Guidance produced or recognised under Section 2 of the Local Government in Scotland Act 2003. See Local Government in Scotland, Guidance on s1(1): The duty to make arrangements to secure Best Value, Best Value Task Force, 2003
http://www.scotland-legislation.hmso.gov.uk/legislation/scotland/acts2003/20030001.htm
Green Book
Appraisal should be carried out in accordance with The Green Book (2003 edition): Appraisal and Evaluation in Central Government, published by HM Treasury
http://www.hm-treasury.gov.uk/economic_data_and_tools/greenbook/data_greenbook_index.cfm
Audit Commission
Improving School Buildings, a Report, February 2003
http://www.audit-commission.gov.uk/reports
www.audit-commission.gov.uk
Institute of Public Finance and Accountancy (CIPFA)
www.cipfa.co.uk
There are useful links under several headings: Audit, Education, Health, Local Government, Parliament and General. It also includes a link to The Institute of Public Finance (IPF) and provides references to the Prudential Code.
Department of Education and Skills
http://www.dfes.co.uk
(teachernet management), (School Buildings Information Centre). This site includes references to asset management planning and offers access to other guidance.
Department of Environment, Transport and the Regions
Department of Environment, Transport and the Regions, Asset Management of Local Authority Land and Buildings, Good Practice Guidelines, March 2000
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