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School Boards: guide to the legislation
Provision of budget and outturn statements
3. (1) The budget and outturn statements shall be in or as nearly as may be in the form set out in the Schedule hereto.
(2) The budget statement, in the financial year in which these Regulations come into force, shall be provided by 1st September and, in each subsequent such year, shall be provided by 5th April.
(3) The outturn statement, in the financial year in which these Regulations come into force and in each subsequent such year, shall be provided by 1st September.
SCHEDULE
Prescribed Form for Budget and Outturn Statements
BUDGET/OUTTURN (insert as appropriate) STATEMENT IN RESPECT OF (enter name of school) FOR THE FINANCIAL YEAR (enter year to which the statement relates) PROVIDED BY (enter name of education authority) ON (date) UNDER SECTION 17(4) OF THE SCHOOL BOARDS (SCOTLAND) ACT 1988
RUNNING COSTS
STAFF | | ('000) |
(a) | Teachers and instructors - permanent and temporary | |
| Teachers and instructors - supply (for outturn statement only) | |
(b) | School-based administrative and support staff | |
(c) | Janitors and manual grades | |
(d) | Other (including costs related to employment of staff) | ------ |
| Total staff costs | |
| PREMISES | ('000) |
(a) | Rent and Rates | |
(b) | Insurance | |
(c) | Repairs and maintenance of land, buildings and fixed plant (for outturn statement only) | |
(d) | Fuel, gas and electricity | |
(e) | Fixtures and fittings | |
(f) | Cleaning of school premises and land | |
(g) | Other | ------ |
| Total premises costs | |
| SUPPLIES AND SERVICES | ('000) |
(a) | Books, materials and educational equipment | |
(b) | Other | ------ |
| Total supplies and services costs | |
| TRANSPORT | |
(a) | Purchases or leasing of vehicles or related equipment for the school (if not capital expenditure) | |
(b) | Repairs and maintenance of vehicles and equipment and other running costs | |
(c) | Other | ------ |
| Total transport costs | |
| EXAMINATION ENTRY FEES | |
| Total examination entry fee costs | |
| SCHOOL BOARD RELATED COSTS | |
(a) | Cost of School Board administration and training | |
(b) | Cost of School Board administration of functions delegated to them under section 15 of the School Boards (Scotland) Act 1988 | ------ |
| Total school board related costs | |
| OTHER SCHOOL RUNNING COSTS | |
(a) | Cost of school hostels | |
(b) | Cost of school catering | |
(c) | Other | ------ |
| Total | |
| TOTAL EXPENDITURE FOR ALL RUNNING COSTS | ------ |
| CAPITAL EXPENDITURE | |
| (List each project or purchase, stating the cost in each instance) | |
| TOTAL CAPITAL EXPENDITURE | ------ |
THE SCHOOL BOARDS (FINANCIAL INFORMATION) (SCOTLAND) REGULATIONS 1990
Regulation 3: PROVISION OF BUDGET AND OUTTURN STATEMENTS
The Schedule to this regulation prescribes the form in which financial statements are to be provided by an education authority to a School Board.
This regulation prescribes the form that financial statements provided under section 17(4) of the School Boards (Scotland) Act 1988 must take. The information required to be provided to a School Board under that provision is an annual statement of the monies paid out by the education authority in the previous financial year in respect of the running costs of and capital expenditure on the school (referred to in the regulations as "the outturn statement"), and an annual statement of the monies proposed to be paid out by the authority in respect of such costs and expenditure on the school in the financial year in which the statement is made (referred to in the regulations as "the budget statement"). The regulations also prescribe the dates by which such statements must be provided.
THE SCOTTISH EXECUTIVE
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