Nottinghamshire LA Scheme for Financing Schools
Nottinghamshire LA Scheme for Financing Schools
Nottinghamshire LA Scheme for Financing Schools
- No tags were found...
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
NOTTINGHAMSHIRE <strong>LA</strong> SCHEME FOR FINANCING SCHOOLS:SECTION 48 OF THE SCHOOL STANDARDS AND FRAMEWORKACT 1998LIST OF CONTENTS1. INTRODUCTION1.1 The funding framework1.2 The role of the scheme1.2.1 Application of the scheme to the Authority and maintained schools1.3 Publication of the scheme1.4 Revision of the scheme1.5 Responsibilities of the governing body and delegation of powers1.6 Maintenance of schools2. FINANCIAL CONTROLS2.1.1 Application of financial controls to schools2.1.2 Provision of financial in<strong>for</strong>mation and reports2.1.3 Payment of salaries; payment of bills2.1.4 Control of assets2.1.5 Accounting policies (including year-end procedures)2.1.6 Writing off of debts2.2 Basis of accounting2.3 Submission of budget plans2.3.1 Submission of financial <strong>for</strong>ecasts2.4 Efficiency and value <strong>for</strong> money2.5 Virement2.6 Audit: General2.7 Separate external audits2.8 Audit of voluntary and private funds2.9 Register of business interests2.10 Purchasing, tendering and contracting requirements2.11 Application of contracts to schools2.12 Central funds and earmarking2.13 Spending <strong>for</strong> the purposes of the school2.14 Capital spending from budget shares2.15 Notice of Concern2.16 <strong>Schools</strong> Financial Value Standard (SFVS)2.17 Fraud3. INSTALMENTS OF BUDGET SHARE; BANKING ARRANGEMENTS3.1 Frequency of instalments3.2 Proportion of budget share payable at each instalment3.3 Interest clawback3.3.1 Interest on late budget shares3.4 Budget shares <strong>for</strong> closing schools3.5 Bank and building society accounts3.5.1 Restrictions on accounts3.6 Borrowing by schools3.7 Other provisions1
4. THE TREATMENT OF SURPLUSES AND DEFICIT BA<strong>LA</strong>NCES ARISING INRE<strong>LA</strong>TION TO BUDGET SHARES4.1 Right to carry <strong>for</strong>ward surplus balances4.2 Controls on surplus balances4.2 Reporting on the intended use of surplus balances4.2.1 Balances assigned <strong>for</strong> specific purposes4.3 Interest on surplus balances4.4 Obligation to carry <strong>for</strong>ward deficit balances4.5 Planning <strong>for</strong> deficit balances4.6 Charging of interest on deficit balances4.7 Writing off deficits4.8 Balances of closing and amalgamating replacement schools4.9 Licensed deficits4.10 Loan scheme4.10.1 Credit union approach5. INCOME5.1 Income from lettings5.2 Income from fees and charges5.3 Income from fund raising activities5.4 Income from the sale of assets5.5 Administrative procedures <strong>for</strong> the collection of income5.6 Purposes <strong>for</strong> which income may be used6. THE CHARGING OF SCHOOL BUDGET SHARES6.1 General provision6.1.2 Charging of salaries at actual cost6.2 Circumstances in which charges may be made7. TAXATION7.1 Value Added Tax7.2 Construction Industry Taxation <strong>Scheme</strong>8. THE PROVISION OF SERVICES AND FACILITIES BY THE AUTHORITY8.1 Provision of services from centrally retained budgets8.2 Timescales <strong>for</strong> the provision of services bought back from the <strong>LA</strong> using delegatedbudgets.8.2.1 Packaging8.3 Service level agreements8.4 Teachers Pensions9. PFI C<strong>LA</strong>USES10. INSURANCE10.1 Insurance cover2
INTRODUCTION1.1. The Funding Framework: Main FeaturesThe <strong>Nottinghamshire</strong> <strong>LA</strong> <strong>Scheme</strong> <strong>for</strong> <strong>Financing</strong> <strong>Schools</strong> (“the <strong>Scheme</strong>”) is based on thelegislative provisions in sections 45-53 of the School Standards and Framework Act 1998(“the Act”).Under this legislation, <strong>Nottinghamshire</strong> Local Authority (“the <strong>LA</strong>”) determines the size of theschools budget and the non-schools education budget although at a minimum the <strong>LA</strong> mustappropriate its entire Dedicated <strong>Schools</strong> Grant to the <strong>Schools</strong> Budget. The categories ofexpenditure which fall within the two budgets are prescribed under regulations made by theSecretary of State, but included within the two, taken together, is all expenditure, direct andindirect, on an authority’s maintained schools except <strong>for</strong> capital and certain miscellaneousitems. The <strong>LA</strong> may deduct funds from the schools budget <strong>for</strong> purposes defined inregulations made by the Secretary of State under s.45a of the Act (the centrally retainedexpenditure). The amounts to be deducted <strong>for</strong> these purposes are decided by the <strong>LA</strong>,subject to any limits or conditions (including gaining the approval of the <strong>Schools</strong> Forum orthe Secretary of State in certain instances) as prescribed by the Secretary of State. Thebalance of the <strong>Schools</strong> Budget left after deduction of centrally retained items is termed theIndividual <strong>Schools</strong> Budget (ISB). Expenditure items in the non-schools education budgetmust be retained centrally (although earmarked allocations may be made to schools).The <strong>LA</strong> must distribute the ISB amongst their maintained schools using a <strong>for</strong>mula whichaccords with regulations made by the Secretary of State, and enables the calculation of abudget share <strong>for</strong> each maintained school. This budget share is then delegated to thegoverning body of the school concerned, unless the school is a new school which has notyet received a delegated budget, or the right to a delegated budget has been suspended inaccordance with s.51 of the Act. Be<strong>for</strong>e the commencement of each financial year theCorporate Director of Children and Young People’s Services shall notify the governing bodyof each school of its budget share <strong>for</strong> the period 1 April to the following 31 March.The financial controls within which delegation works are set out in this <strong>Scheme</strong> published bythe <strong>LA</strong> in accordance with s.48 of the Act and approved by the Secretary of State. Allproposals to revise the scheme must be approved by the <strong>Schools</strong> Forum, though the <strong>LA</strong>may apply to the Secretary of State <strong>for</strong> approval in the event of the <strong>for</strong>um rejecting aproposal or approving it subject to modifications that are not acceptable to the <strong>LA</strong>. Subjectto provisions of the <strong>Scheme</strong>, governing bodies of schools may spend such amounts of theirbudget shares as they think fit <strong>for</strong> any purposes of their school and <strong>for</strong> any additionalpurposes prescribed by the Secretary of State in regulations made under s.50 of the Act.(Section 50 has been amended to provide that amounts spent by a governing body onproviding community facilities or services under section 27 of the Educations Act 2002 aretreated as if they were amount spent <strong>for</strong> the purposes of the school (s50(3A) of the Act.)The <strong>LA</strong> may suspend a school's right to a delegated budget if the provisions of the<strong>Nottinghamshire</strong> <strong>LA</strong> <strong>Scheme</strong> <strong>for</strong> <strong>Financing</strong> <strong>Schools</strong> (or rules applied by the scheme) havebeen substantially or persistently breached, or if the budget share has not been managedsatisfactorily. A school's right to a delegated budget share may also be suspended <strong>for</strong> otherreasons as set out under s.17 of the Act.The <strong>LA</strong> is obliged to publish each year a statement setting out details of its planned <strong>Schools</strong>Budget and other expenditure on children’s services, showing the amounts to be centrallyretained, the budget share <strong>for</strong> each school, the <strong>for</strong>mula used to calculate those budgetshares and the detailed calculation <strong>for</strong> each school. After each financial year the <strong>LA</strong> mustalso publish a statement showing out-turn expenditure at both central level and <strong>for</strong> eachschool, and the balances held in respect of each school.4
The detailed publication requirements <strong>for</strong> financial statements are set out in directionsissued by the Secretary of State, but each school must receive a copy of each year’s budgetand out-turn statements so far as they relate to that schools or central expenditure.The <strong>LA</strong> is required to publish the <strong>Scheme</strong> and any revisions to it on a website accessible tothe general public, by the date that any revisions come into <strong>for</strong>ce, together with a statementthat the revised scheme comes into <strong>for</strong>ce on that date.1.2. The role of the schemeThe scheme sets out the financial relationship between the County Council and themaintained schools that it funds. It contains requirements relating to financial managementand other associated issues that are binding on both the County Council and schools. Aspart of the new funding framework, the <strong>Nottinghamshire</strong> <strong>Scheme</strong> <strong>for</strong> the Local Managementof <strong>Schools</strong> ceases to have application to schools from the end of the 1998/99 financial year.Elements of this, specifically Financial Regulations <strong>for</strong> Locally Managed <strong>Schools</strong> and the<strong>Nottinghamshire</strong> School Bank Account <strong>Scheme</strong>, are incorporated within the new <strong>Scheme</strong>.In drawing up the <strong>Scheme</strong> the aim has been to achieve the correct balance between theneed to maintain a proper control over public funds and the role of governing bodies asincorporated bodies having their own statutory functions and freedoms. The schemeprovides a framework of controls and standards thought necessary to achieve the properadministration of a school’s financial affairs. These are designed to safeguard the interestsof schools, their governors and their employees, whilst at the same time enabling thestatutory responsibility <strong>for</strong> the proper administration of the County Council’s affairs, placedupon the Corporate Director, Corporate Services by s.151 of the Local Government Act1972, to be satisfied.The <strong>Scheme</strong> is supplementary to the County Council’s Financial Regulations and issupported by other rules applied by the <strong>Scheme</strong>. However, s.48 of the Act provides thatwhere there is an inconsistency between the <strong>Scheme</strong> and any other rules or regulationsrelating to the funding or financial management of schools, the terms of the <strong>Scheme</strong> shallprevail.The governing body of a school, in conjunction with the headteacher, is responsible <strong>for</strong>observance of provisions of the <strong>Scheme</strong> and <strong>for</strong> ensuring that sound financial controls are inplace. As part of this governors are encouraged to have due regard to the contents of theOFSTED / Audit Commission publication “Keeping Your Balance: Standards Of FinancialAdministration In <strong>Schools</strong>” and financial guidance booklets and procedure notes producedby the Children, Families and Cultural Services Section (“CFCS Finance”) and the CorporateDirector, Environment and Resources. Where there is doubt on any issue guidance may beobtained from CFCS Finance or the Corporate Director, Environment and ResourcesInternal Audit Service.1.2.1. Application of the scheme to the Authority and maintained schoolsThe <strong>Scheme</strong> applies in respect of all community, nursery, voluntary, foundation (includingtrust), community special or foundation special schools maintained by the authority. AnnexL lists schools covered by the <strong>Scheme</strong>.1.3. Publication of the schemeA copy of the scheme will be provided to the Headteacher and Governing Body of eachschool covered by the scheme via the County Council website. Any approved revisions tothe scheme will also be notified to each such school. The scheme and any subsequentrevised versions will be placed on the main County Council website so it can be accessed bythe general public.5
1.4. Revision of the schemeThe Corporate Director of Children, Families and Cultural Services and the CorporateDirector, Environment and Resources shall be responsible <strong>for</strong> proposing any amendmentsto the <strong>Scheme</strong> that they consider desirable <strong>for</strong> the supervision and control of schoolfinances. Any proposed revisions will be subject to consultation with all schools covered bythe scheme. All revisions require the approval of the <strong>Schools</strong> Forum.1.5. Delegation of powers to the headteacherThe governing body is responsible <strong>for</strong> ensuring that the financial affairs of the school areconducted in accordance with the <strong>Scheme</strong> (see 1.2 above) and <strong>for</strong> the financial implicationsarising from decisions on: -• the overall management of the school and the implementation of the school developmentplan;• determination of the use of the school budget share, linked to priorities set in the schooldevelopment plan;• staffing levels and gradings;• appointments and dismissals.The establishment of committees enables a governing body to delegate some decisionmaking.The Governing Body decision planner published by the <strong>LA</strong> will enable each schoolcovered by the <strong>Scheme</strong> to decide which decisions are to be delegated.The extent to which it wishes to delegate its powers to the headteacher is a matter thatshould be considered by each governing body. However, it is recommended that, in orderto facilitate the day-to-day operation of the school, matters of detail should be delegatedthereby enabling the governing body to concentrate on the overall strategic financialmanagement of the school. Decisions on the delegation of powers to the headteacher, andany revisions to these should be recorded in the minutes of a governing body meeting.Such decisions should comply with the requirements of any regulations made under s.38 ofthe Act.It is recommended that schools produce and maintain a document summarising the rolesand responsibilities of the governing body, its committees, the headteacher and other staff.1.6. Maintenance of schoolsThe <strong>LA</strong> is responsible <strong>for</strong> maintaining the schools covered by the <strong>Scheme</strong>, and this includesthe duty of defraying all the expenses of maintaining them (except in the case of a voluntaryaided school where some of the expenses are, by statute, payable by the governing body;).Part of the way the <strong>LA</strong> maintains schools is through the funding system put in place undersections 45 to 53 of the School Standards and Framework Act 1998.2. FINANCIAL CONTROLS AND AUDIT2.1.1. Application of financial controls to schoolsIn the management of their delegated budgets schools are required to abide by the <strong>LA</strong>’srequirements on financial controls and monitoring. These are set out throughout this<strong>Scheme</strong> and are supplemented by more detailed requirements published in financialguidance booklets and procedure notes issued to schools by CFCS Finance and theCorporate Director, Environment and Resources.Accounting procedures and records in schools shall be maintained by the governing body ina manner approved by the Corporate Director, Environment and Resources that enables the6
headteacher to provide in<strong>for</strong>mation in the <strong>for</strong>mat requested by the Corporate Director,Environment and Resources. The school shall report any discrepancies in the accountingrecords to the Corporate Director, Environment and Resources promptly. Annex A specifiesthe period <strong>for</strong> which financial records need to be retained.The governing body may operate the FMS system in order to manage their school finances.Other financial systems may be used only with the approval of the Corporate Director,Environment and Resources and Corporate Director of Children, Families and CulturalServices, with the exception of GM and GM special schools at 1 April 1999 which maycontinue to use the financial systems that they operated up to 31 March 1999 subject to anymodifications needed to meet the requirements of the scheme. Any subsequent changes tothese systems require the approval of the Corporate Director, Environment and Resourcesand Corporate Director of Children, Families and Cultural Services.2.1.2. Provision of financial in<strong>for</strong>mation and reports<strong>Schools</strong> are required to provide the <strong>LA</strong> with details of anticipated and actual expenditure andincome in a <strong>for</strong>m and at times determined by the <strong>LA</strong>. However the <strong>LA</strong> may not requiresubmission of such details more than once every three months except <strong>for</strong>:• those connected with tax or banking reconciliation (i.e. schools operating a localbank account are required to promptly submit monthly returns in an approved <strong>for</strong>matto CFCS Finance)• where the <strong>LA</strong> has notified the school in writing that the school’s financial positionrequires more frequent submission• where the school is in its first year of operation.The Governing Body is responsible <strong>for</strong> ensuring an adequate level of internal control existswithin the school.<strong>Schools</strong> that have not been subject to an Internal Audit review in the past 12 months arerequired to undertake a financial controls self-assessment.2.1.3. Payment of salaries; payment of billsPayment of SalariesAll payments to individuals should be made through the school’s payroll, to allow statutorydeductions of tax and National Insurance. For each contract awarded where the engagedcontractor regards themselves as self employed, schools should comply with the guidanceon the ‘employment status of self employed contractors’ and complete an NCC EmploymentAssessment Form. If, having completed the <strong>for</strong>m, a school has any doubts about theemployment status it should pay the individual using the payroll system.<strong>Schools</strong> may choose <strong>for</strong> their payroll to continue to be administered by the CorporateDirector, Environment and Resources by purchasing the payroll service offered to schoolsas part of the annual Services <strong>for</strong> <strong>Schools</strong> packages. Where this is the case the school isresponsible <strong>for</strong> promptly <strong>for</strong>warding to the Corporate Director, Environment and Resourcesall in<strong>for</strong>mation required to maintain its payroll.<strong>Schools</strong> opting to make other arrangements <strong>for</strong> payroll processing and paying emolumentsfrom local bank accounts will be designated by the HMRC as separate employers <strong>for</strong> PAYEpurposes. As such they will be responsible <strong>for</strong> penalties or interest charges incurred as aresult of any non-compliance. The school will need to ensure that procedures are in placeto enable it to: -7
• make payments to employees;• produce and distribute pay slips;• ensure that payroll transactions and deductions are properly accounted <strong>for</strong>;• ensure that statutory returns are made and deductions paid over to the appropriateagencies;• ensure the correct treatment of statutory sick pay (SSP) and statutory maternity pay(SMP);• implement tax codes changes and issue P45s, P60s, P35s, P11Ds, etc.• make arrangements <strong>for</strong> processing / pay over of employees’ deductions and employers’contributions under the Local Government Pension <strong>Scheme</strong> and Teachers’ Pension<strong>Scheme</strong> including, where appropriate, deductions <strong>for</strong> AVC contracts;• make arrangements <strong>for</strong> processing / pay over of other deductions, e.g. trade unioncontributions, attachment of earnings orders, etc.The <strong>LA</strong> is responsible <strong>for</strong> remitting pension contributions to the Teachers’ Pension <strong>Scheme</strong>in respect of all schools maintained by it. This includes GM and GM special schools from 1April 1999 and foundation schools from 1 September 1999. As such any school which haspayroll administration handled by an organisation other than the <strong>LA</strong> will need to makearrangements <strong>for</strong> supplying contributions to the <strong>LA</strong> by specified deadlines and enabling the<strong>LA</strong> to have audit assurance that these contributions are correct.Payment of Bills<strong>Schools</strong> operating local bank accounts will need to make payments to their own creditorsand deal with all queries relating to these. Such schools are reminded of the need to dateinvoices on receipt and pay creditors promptly in accordance with the requirements of theLate Payment of Commercial Debts Act 1998. Any interest penalties arising from noncompliancewill be the responsibility of the school.2.1.4. Control and security of assetsThe governing body is responsible <strong>for</strong> maintaining proper security at all times <strong>for</strong> all assetsincluding buildings, stocks, stores, furniture, equipment, cash, etc. under its control. Thegoverning body shall in<strong>for</strong>m the Corporate Director of Children, Families and CulturalServices where security is thought to be defective or where it is considered that specialsecurity arrangements may be needed.Records of all portable, desirable, valuable and uniquely identifiable items of equipmentshall be maintained on the official inventory <strong>for</strong>ms obtainable from the Corporate Director,Environment and Resources or in another <strong>for</strong>mat approved by the Corporate Director,Environment and Resources (e.g. computer records). These items should be securitymarked as being the property of the school. Inventories shall be kept up to date to record allitems received or disposed of by whatever means. The governing body may dispose ofsurplus equipment or goods by following the same procedures as those <strong>for</strong> purchasing asstated in section 2.10 below. Inventories should show any income received from disposalsand cross-references this to financial and banking records.Loans of equipment (e.g. to staff) should be authorised in advance and recorded in a LoansRegister that should also specify a date <strong>for</strong> return.At least annually, a physical check should be carried out of inventory items that shall beconfirmed in writing on the appropriate approved <strong>for</strong>ms (e.g. those obtainable from theCorporate Director, Environment and Resources). All discrepancies shall be reported to thegoverning body.Money left on the premises shall be secured in a locked safe, where provided, or lockedsecure cabinet. Such safes and cabinets must be kept locked and the key removed. Keys8
to safes and cashboxes must be carried on the person of nominated keyholders at all times.The loss of such keys should be reported to the headteacher immediately.Losses due to theft of stocks or cash shall be promptly reported to the Police, the CorporateDirector of Children, Families and Cultural Services and the governing body.Arrangements should be made to en<strong>for</strong>ce separation of duties and ensure that onlyauthorised staff has access, appropriate to their status, to computer hardware and softwareused <strong>for</strong> school management. Passwords should not be disclosed and should be changedregularly. Steps must be taken by the headteacher to ensure that there is effective back upprocedures <strong>for</strong> all computer systems. All back up disks, tapes, etc. should be securelyretained in a fireproof safe or remote location.<strong>Schools</strong> should also note their responsibility to register under the Data Protection Act.2.1.5. Accounting policies (including year-end procedures)The Corporate Director, Environment and Resources is responsible <strong>for</strong> maintaining thestatutory accounting records of the County Council. <strong>Schools</strong> are required to abide byaccounting policies, including year-end procedures, notified by the <strong>LA</strong>. As part of this theheadteacher shall provide the Corporate Director, Environment and Resources with anyin<strong>for</strong>mation requested <strong>for</strong> the purpose of maintaining and closing the accounts. Suchin<strong>for</strong>mation shall be provided in accordance with the timetable determined by the CorporateDirector, Environment and Resources.<strong>Schools</strong> shall follow the detailed guidance on year-end procedures contained in the annualFinal Accounts Pack produced by CFCS Finance.2.1.6. Writing off of debtsWhere sales invoices have been raised in respect of income due (see section 5.5 below) itmay become necessary <strong>for</strong> uncollected debts to be written off. <strong>Schools</strong> operating local bankaccounts are responsible <strong>for</strong> collecting their own debts and any proposed write off should bereferred to the governing body <strong>for</strong> approval. It is the responsibility of the school to followthese up in order to try and secure payment. Where debts remain uncollected after a periodof 6 months the Corporate Director, Environment and Resources may decide to write theseoff. <strong>Schools</strong> will be notified of such write offs, which will be debited to their financialaccounts, and should refer these to the governing body <strong>for</strong> in<strong>for</strong>mation.2.2. Basis of accountingThe statutory accounts of the <strong>LA</strong> are maintained on a cash basis throughout the financialyear but prepared on an accrual basis at the year-end. <strong>Schools</strong> are required to comply withthis as part of the requirements specified in sections 2.1.2 and 2.1.5 above.<strong>Schools</strong> may operate internal reporting systems as they wish provided that they can stillprovide in<strong>for</strong>mation in the <strong>for</strong>mat required by the Corporate Director, Environment andResources. However, it is strongly recommended that such internal reporting systemsincorporate records of expenditure committed but not yet incurred and income due but notyet collected.Financial in<strong>for</strong>mation should be issued to parents by the governing body in a <strong>for</strong>mat decidedby them. This should reflect the statutory accounts of the <strong>LA</strong> (i.e. the year-end position asreported to schools in the annual governors’ statement).9
2.3. Submission of budget plansCFCS Finance will issue an annual Budget Pack giving guidance on budget preparation andsubmission to schools. The governing body shall determine how its budget share is to bespent and shall notify the Corporate Director of Children, Families and Cultural Services by31 May of its proposed detailed budget. The <strong>for</strong>m of such notification shall be prescribed bythe Corporate Director of Children, Families and Cultural Services in agreement with theCorporate Director, Environment and Resources and set out in the annual Budget Pack.<strong>Schools</strong> should take account of estimated deficits/surpluses at the previous 31 March intheir budget plan.<strong>Schools</strong> with licensed deficits may be required to submit revised budget plans throughoutthe year at intervals not more frequent than once every three months. Such schools willalso be required to submit projected budgets <strong>for</strong> future years as part of their plan <strong>for</strong>overcoming the deficit (see section 4.9 below).A school which submits an initial budget plan <strong>for</strong> the year which is not in deficit butsubsequently identifies that it will have a deficit by the end of the financial year must contactCFCS Finance immediately in order to seek approval <strong>for</strong> a revised plan and, wherenecessary, a licensed deficit.The school’s <strong>for</strong>mal annual budget plan must be approved by the full governing body or acommittee of the governing body to which this responsibility has been delegated.All schools are required to provide a re<strong>for</strong>ecast of the current year budget by the 30 thNovember in a similar <strong>for</strong>mat to that required in the submission of the annual budget plan.2.3.1Submission of Financial ForecastsWhere schools have been notified of budget shares beyond the current financial year, the<strong>LA</strong> may request all schools to submit a financial <strong>for</strong>ecast covering each year of that multiyear period.If requested this in<strong>for</strong>mation will be used to support the <strong>LA</strong> balance control mechanismoutlined in section 4.2 of the scheme.The following deadlines will be applied <strong>for</strong> the return of multi year <strong>for</strong>ecasts.<strong>Schools</strong> with Surplus Balances<strong>Schools</strong> identified as having a surplus balance in excess of the limits outlined in section 4.2will be required to submit a financial <strong>for</strong>ecast as outlined above by 31 st May each year.The financial <strong>for</strong>ecast will be in a <strong>for</strong>mat prescribed by the <strong>LA</strong>. This will be notified to allschools in advance of the start of each financial year.2.4. Efficiency and value <strong>for</strong> money<strong>Schools</strong> must seek to achieve efficiencies and value <strong>for</strong> money, to optimise the use of theirresources and to invest in teaching and learning, taking into account the Authority’spurchasing, tendering and contracting requirements.It is <strong>for</strong> headteacher and governors to determine at school level how to secure better value<strong>for</strong> money.10
2.5 VirementThe governing body of a school may vire freely between budget heads in the expenditure oftheir budget share. It may also decide to delegate this responsibility to the headteacher upto a defined limit (see section 1.5 above).2.6 Audit: GeneralAn internal audit examination of accounting, financial and other activities of the school shallbe undertaken in accordance with the Corporate Director, Environment and Resourcesrequirements, at such times and frequencies as the Corporate Director, Environment andResources and Corporate Director of Children, Families and Cultural Services considerappropriate.The Corporate Director, Environment and Resources shall have the responsibility to ensurethat sound systems of financial management and internal control have been established andare being maintained within schools. This is normally achieved through an audit of theschool’s financial procedures and controls with the findings and recommendations beingreported to the school, the governing body, Corporate Director of Children, Families andCultural Services or Portfolios of the County Council. The audit is designed to review andappraise:-• the soundness, adequacy and application of financial and other related managementcontrols;• the extent of compliance with, and financial effect of, established policies, plans andprocedures;• the extent to which the Council’s assets and interests are being safeguarded from lossesof all kinds through,a) fraud and other offences,b) waste, extravagance, poor value <strong>for</strong> money or other causes;• the suitability and reliability of financial and other related management data developedwithin schools.<strong>Schools</strong> are responsible <strong>for</strong> ensuring an audit is carried out which provides theseassurances to the satisfaction of the Corporate Director, Environment and Resources at afrequency jointly determined by the Corporate Director, Environment and Resources andCorporate Director Children, Families and Cultural Services. <strong>Schools</strong> must ensure they haveadequate budget provision to pay <strong>for</strong> their budget service.<strong>Schools</strong> can choose their audit provider but they must be suitably qualified and carry outtheir work in compliance with the CIPFA code of practice <strong>for</strong> Internal Audit 2006. Whereschools choose not to engage the County’s Internal Audit Services they must in<strong>for</strong>m theCounty’s Head of Internal Audit promptly of the audit provider engaged. The school mustalso supply a copy of the final audit report and the school’s responses to recommendationsmade to the County’s Head of Internal Audit within four weeks of receiving their report.Notwithstanding the engagement of an external audit provider, the Corporate Director,Environment and Resources or authorised representative shall have the authority to: -• enter at all reasonable times into any school premises or land;• have access to relevant records, minutes, documents and correspondence of the school;• require and receive such explanations as are considered necessary, in the opinion of theCorporate Director, Environment and Resources opinion, concerning any matter underexamination;• require any employee of the school to produce cash, stores inventory or any otherCouncil property under their control.11
Where a governor, headteacher or any member of staff has any reason to suspect thatthere may be some financial irregularity, such suspicions must be reported to the CorporateDirector of Children, Families and Cultural Services without delay who will immediatelyin<strong>for</strong>m the Corporate Director, Environment and Resources so that appropriate auditinvestigations are commenced. It shall be the responsibility of the Corporate Director,Environment and Resources to ensure a proper investigation of any irregularity or suspectedirregularity is carried out.<strong>Schools</strong> may also be subject to audit by the County Council’s external auditors, as part oftheir overall audit of the County Council, and are required to co-operate with them asnecessary.2.7 Separate external auditsThe audit regime set out in section 2.6 above should be sufficient to provide assurance to agoverning body on the adequacy of their financial controls. However, if it so wishes agoverning body may spend funds from its budget share to obtain external audit certificationof its accounts, in addition to any <strong>LA</strong> internal or external audit process.2.8 Audit of voluntary and private fundsThe School Fund and other private or voluntary funds should be operated in accordancewith the procedures and guidance set out in handbook entitled “Managing School Funds”(produced by the Corporate Director, Environment and Resources) and with therequirements of the Charity Commission if the school fund is a registered charity.The standards of probity, accounting and financial management of the school fund shouldbe the same as those applying to the main school finances as set out in this Manual ofFinancial Guidance and those described in Section 12 of the OFSTED publication ‘KeepingYour Balance’.The school fund should be audited each year and a <strong>for</strong>mal audit certificate obtained fromthe auditor. The audit certificate should be presented to the Finance Committee and a<strong>for</strong>mal record of acceptance of the certificate should be recorded in the committee minutes.A copy of the certificate must be sent to Internal Audit at County Hall.Any irregularities should be reported promptly to the school fund auditor and<strong>Nottinghamshire</strong> County Council, Internal Audit Service.2.9 Register of business interestsThe governing body should establish a register that lists <strong>for</strong> each member of the governingbody, the headteacher and any other staff who influence financial decisions, any businessinterests that they or any member of their immediate family have. The governing bodyshould ensure that the register is kept up to date with notification of changes and through anannual review of entries. The register should be made available both to the <strong>LA</strong> and <strong>for</strong> publicinspection, free of charge during reasonable school office hours. More detailed notes ofguidance on “Declaration of Interest/Register of Business Interests” are available from theGovernor Services team.2.10 Purchasing, tendering and contracting requirementsFor any purchase, one person alone shall not per<strong>for</strong>m all the following duties:a) ordering the supplies, goods and services,b) receiving or verifying the receipt of supplies, goods and services andc) certifying the corresponding invoices <strong>for</strong> payment.12
The purchasing of works, goods or services can be entered into by the governing body ofthe school without the tendering methods or quotation procedures described below if thecontract is placed with a department of the County Council, including an NCC CorporateProcurement Unit, corporate contract or an NCC County Supplies direct supply contract.It should be noted that European Union law requires certain procedures to be followed,including advertisement in the Official Journal of the European Union (OJEU), where thevalue of contracts awarded by public bodies exceeds a specified threshold, which is£173,494 <strong>for</strong> services and supplies as at 31 January 2012 (N.B. The EU thresholds arepublished on the Cabinet Office website www.cabinetoffice.gov.uk). Where a governingbody is considering entering into a contract that may exceed this level advice should beobtained from the Assistant Chief Executive, (as Director of Legal Services) in order toensure that the relevant European Directives are complied with.<strong>Schools</strong> should seek an <strong>LA</strong> Officer countersignature <strong>for</strong> any contracts <strong>for</strong> goods andservices with a value over £60,000 in any one-year.When placing orders schools should assess in advance, where relevant, the health andsafety competence of contractors, taking account of any guidance from the <strong>LA</strong>.PURCHASES OVER £25,000Purchases with an estimated value of £25,000 or more must be awarded by one of thefollowing methods: -• open competitive tendering by an advertisement in at least one local newspaper and anappropriate trade journal;• selective tendering from at least three recognised sources known to be suppliers of thegoods and services in question;• such other arrangements made with the prior written approval of the Assistant ChiefExecutive, (as Director of Legal Services) and the Corporate Director, Environment andResources Recommended tendering procedures are set out in Annex C. The <strong>Schools</strong>’Financial Regulations Waiver Request <strong>for</strong>m is attached as Annex D.PURCHASES BETWEEN £5,000 AND £25,000Purchases with an estimated value of £5,000 up to £25,000 can be awarded by one of theabove methods (<strong>for</strong> purchases over £25,000) OR by inviting at least three alternative writtenoffers or quotations. In circumstances where this is impractical the reasons <strong>for</strong> not followingthese procedures must be reported to the governing body and recorded in the minutes ofthe meeting.PURCHASES LESS THAN £5,000For purchases of less that £5,000, the governing body shall make the most suitablearrangements <strong>for</strong> ordering works, goods and services or <strong>for</strong> the disposal of equipment andgoods, but shall obtain alternative offers or quotations wherever possible.AUTHORISATION OF EXPENDITUREAll orders and purchases with an estimated value of £25,000 or more shall be subject to adecision of the full governing body and recorded in the minutes of the meeting. For goodsand services below £25,000 the governing body should specify a value above which allpurchases shall be subject to approval by governors and <strong>for</strong>mally recorded in the minutes.The governing body shall be in<strong>for</strong>med of all instances in which goods or services arepurchased or disposed of which are not the most financially advantageous option available.This will be recorded in the minutes of the meeting.Official prior orders shall be issued <strong>for</strong> all works, goods or services to be supplied to schoolsexcept <strong>for</strong> the supply of public utility services, <strong>for</strong> periodic payments such as rent or rates,and <strong>for</strong> petty cash purchases. Stocks of unused official orders should be securely retained13
when not in use. Official orders, in a <strong>for</strong>m approved by the Corporate Director, Environmentand Resources, are to be signed by the headteacher or staff member authorised by thegoverning body.Official purchase orders must not be used by staff or others to obtain goods and services <strong>for</strong>their private use.Supplies, goods and services should be checked to ensure that they are in accordance withthe order. Invoices should be approved <strong>for</strong> payment in accordance with financial guidancebooklets and procedure notes issued by CFCS Finance.2.11 Application of contracts to schools<strong>Schools</strong> may opt out of <strong>LA</strong> contracts except where the school has entered into a contract <strong>for</strong>an agreed period. However, schools shall give a period of notice of at least one term oftheir intention to opt out.2.12 Central funds and earmarkingThe <strong>LA</strong> may make sums available to schools from centrally held funds in the <strong>for</strong>m of budgetallocations that are additional to and separate from the school’s budget share.Such allocations may include funding <strong>for</strong>: -• special educational needs (SEN), e.g. family SEN funding, Individual Needs Centres(INCs), outreach provision by special schools, etc.;• non-school activities, e.g. community college provision, youth wings, etc.;• targeted support <strong>for</strong> schools in special measures;• curriculum initiatives under the Education Development Plan;• supply cover <strong>for</strong> trade union activity or public service.The governing body is not empowered to expend such additional budget allocations on anyitem or purpose except those specified by the <strong>LA</strong> at the time of making the allocation. Assuch no part of any additional allocation may be vired into the school’s general budgetshare, and the Authority may require funds to be returned if they are not spent in-year <strong>for</strong>the purposes intended. Although there is no requirement to maintain separate accounts, aschool should maintain accounting records of sufficient detail to demonstrate that additionalbudget allocations have been expended <strong>for</strong> the purpose intended.Allocations in respect of projects funded under the Standards Fund will be made to schoolsas budget allocations (rather than as a reimbursement of expenditure). These will be subjectto separately published <strong>LA</strong> regulations, in line with government requirements, but the schoolwill need to ensure that such grant funding has been expended on the purpose intended.The <strong>LA</strong> may not make any deduction in respect of interest costs to the <strong>LA</strong> from allocationsto schools of devolved specific or special grant.All central funds allocated to schools must be managed in accordance with the provisions ofthe <strong>Scheme</strong>.2.13 Spending <strong>for</strong> the purposes of the schoolThe governing body may spend its budget share <strong>for</strong> the purposes of the school inaccordance with Articles of Government. By virtue of section 50(3A) (which comes into <strong>for</strong>ceon 1 st April 2011), amounts spent by governing bodies on community facilities or servicesunder section 27 of the Education Act 2002 will be treated as if spent <strong>for</strong> any purposes ofthe school. <strong>Schools</strong> are allowed to spend their budgets on pupils who are on the roll of othermaintained schools. However, it is not empowered to: -14
• incur capital expenditure unless funded from within the budget share;• enter into any leasing arrangements without obtaining advice and approval from theCorporate Director, Environment and Resources;• enter into any agreement connected with buying and selling or granting of interests inland and buildings which are owned or controlled by the County Council;• make payments to or on behalf of governors except <strong>for</strong> those specified in section 11.3below;• make payments to or on behalf of staff other than as part of their agreed conditions ofservice within the contract of employment.2.14 Capital spending from budget sharesGoverning bodies may use their budget shares to meet the cost of capital expenditure ontheir school premises. This includes expenditure by the governing body of a voluntary aidedschool on work that is their responsibility under paragraph 3 of schedule 3 of the SchoolStandards and Framework Act 1998.Where buildings are owned by the <strong>LA</strong>, or the school has voluntary controlled status, then thegoverning body should seek the consent of the <strong>LA</strong> prior to undertaking any building work,but such consent can be witheld only on health and safety grounds.If expected capital expenditure in any one year will exceed £25,000, the governing bodyshall notify the <strong>LA</strong> and take into account any advice from the Corporate Director of Children,Families and Cultural Services as to the merits of the proposed expenditure.Where building work is planned, schools should seek advice from the Environment andResources Department as regards the following: -• Does the proposed building work require planning or building regulations permission?• Is the proposed project large enough to require cover under the Construction, Design andManagement Regulations 1994?• How will the work affect the security arrangements and fire precautions of the school?2.15. Notice of Concern<strong>Nottinghamshire</strong> <strong>LA</strong> may issue a notice of concern to the governing body of any school itmaintains where, in the opinion of the Corporate Director, Environment and Resources andthe Corporate Director of Children, Families and Cultural Services, the school has failed tocomply sufficiently with any provisions of the scheme, or where actions need to be taken tosafeguard the financial position of the local authority or the school.Such a notice will set out the reasons and evidence <strong>for</strong> it being made and may place on thegoverning body restrictions, limitations or prohibitions in relation to the management of thefunds delegated to it. These may include:-• a requirement that relevant staff undertake appropriate training to address anyidentified weaknesses in the financial management of the school;• a requirement that an appropriately trained or qualified person chairs the financecommittee of the governing body;• placing more stringent restrictions or conditions on the day to day financialmanagement of a school than the scheme requires <strong>for</strong> all schools. Examples of thisinclude more regular provision of accounts or monitoring reports to the <strong>LA</strong>;• requiring that regular financial monitoring meetings take place at the school and thatthese are attended by <strong>LA</strong> officers;15
• requiring that a governing body use the <strong>LA</strong>’s recommend financial system (SIMSFMS6);• requiring that a regular and adequate financial support visit package is purchased bythe school through the authority’s Management Choices catalogue; and• placing restrictions or limitations on the manner in which a school manages anyextended school activity funded from within its delegated budget share e.g. requiringa school to submit income projections and/or financial monitoring reports on suchactivities.Any notice will clearly state what these requirements are, the way in which and the time bywhich such requirements must be complied with in order <strong>for</strong> the notice to be withdrawn. Itwill also state the actions that the <strong>LA</strong> may take where the governing body does not complywith the notice.2.16 <strong>Schools</strong> Financial Value Standard (SFVS)All local authority maintained schools (including nursery schools and Pupil Referral Units(PRUs) that have a delegated budget) must demonstrate compliance with the <strong>Schools</strong>Financial Value Standard (SFVS) and complete the assessment <strong>for</strong>m on an annual basis. Itis <strong>for</strong> the school to determine at what time in the year they wish to complete the <strong>for</strong>m.Governors must demonstrate compliance through the submission of the SFVS assessment<strong>for</strong>m signed by the Chair of Governors. The <strong>for</strong>m must include a summary of remedialactions with a clear timetable, ensuring that each action has a specified deadline and anagreed owner.Maintained schools that did not achieve the Financial Management Standard in <strong>Schools</strong>(FMSiS) must submit the <strong>for</strong>m to the local authority be<strong>for</strong>e 31 March 2012, and annuallythereafter.All other maintained schools with a delegated budget must submit the <strong>for</strong>m to the localauthority be<strong>for</strong>e 31 March 2013 and annually thereafter.2.17. FraudAll schools must have a robust system of controls to safeguard themselves againstfraudulent or improper use of public money and assets.The governing body and headteacher must in<strong>for</strong>m all staff of school policies and proceduresrelated to fraud and theft, the controls in place to prevent them; and the consequences ofbreaching these controls. This in<strong>for</strong>mation must also be included in induction <strong>for</strong> new schoolstaff and governors.3. INSTALMENTS OF BUDGET SHARE; BANKING ARRANGEMENTS3.1. Frequency of instalmentsThe budget share will be made available to the governing body at the intervals specified insection 3.23.2. Proportion of budget share payable at each instalment<strong>Schools</strong> operating a local bank account will receive their total budget share in instalments asset out in Annex E.16
As school budget shares are net of value added tax (VAT), instalments will also be net ofVAT. In order <strong>for</strong> bank account schools to recover VAT incurred it will be necessary <strong>for</strong>them to submit monthly statements to CFCS Finance, separately identifying the VATelement of both expenditure and income.Bank account schools participating in collaborative ventures where shared costs are metcentrally should not gain a cashflow advantage from this. As such they will either agree tobe recharged <strong>for</strong> their share of the relevant costs on a monthly basis or have theirinstalments top-sliced in recognition of these costs.Where schools are billed <strong>for</strong> services from the County Council through Biller Direct, paymentshould be made in accordance with Annex E. Where schools are billed <strong>for</strong> services fromthe County Council through an alternative method, payment should be made within onemonth. CFCS Finance may deduct charges from instalments where payment remainsoutstanding.Instalments to bank account schools may be withheld if complete financial records are notsubmitted to CFCS Finance in accordance with the requirements of the <strong>Scheme</strong>.3.3. Interest clawbackThe instalments set out at section 3.2 above are designed, as far as possible, to neutralisecashflow losses to the County Council, in particular by making payments to schools opting<strong>for</strong> their total budget close to the time when monthly salaries are due. As such interestcharges will not be deducted from instalments.3.3.1 Interest on late budget share paymentsInterest will be added to late payments of budget share instalments, where such payment isthe result of <strong>LA</strong> error. Interest will be paid at 0.25% below the Bank of England base rate.3.4. Budget shares <strong>for</strong> closing schoolsBudget shares of schools <strong>for</strong> which approval <strong>for</strong> discontinuation has been secured, may bemade available until closure on a monthly basis net of estimated pay costs.3.5. Bank and building society accountsAll maintained schools may choose to operate a local bank account into which budgetinstalments (as defined at section 3.2 above) are paid, subject to the following constraints: -• new bank account arrangements may be made only from the beginning of each financialyear and require 4 months notice to be given to the <strong>LA</strong>;• the Corporate Director of Children, Families and Cultural Services or Corporate Director,Environment and Resources may suspend a school’s right to operate a local bankaccount where procedures required by the scheme, including the completion of regularreconciliations, have been substantially or persistently breached.Interest on school bank accounts will be retained by the school. As funds remain officialCounty Council monies, interest will be received gross, i.e. without deduction of tax.3.5.1. Restrictions on accountsAfter the first year of operating a local bank account a school may choose to open a currentand deposit account with any of the banks or building societies listed in Annex E. Thisapproved list is consistent with the authority’s Treasury Management policy17
A current and deposit account may be opened with any of the banks or building societieslisted in Annex E. Other financial institutions may be used with the written approval of theCorporate Director, Environment and Resources. GM and GM special schools at 1 April1999 may continue to operate bank accounts used in 1998-99 <strong>for</strong> payments of AnnualMaintenance Grant from the Funding Agency <strong>for</strong> <strong>Schools</strong> (FAS). However, where such anaccount is subsequently closed any new account must be with a bank or building society onthe approved list or be approved by the Corporate Director, Environment and Resources.A school is required to complete a “Bank 1” <strong>for</strong>m in respect of every bank account opened.These <strong>for</strong>ms can be obtained from and should be returned to CFCS Finance. They coverthe following in<strong>for</strong>mation:-• name of the school;• name of the bank where the account is held;• address of the branch of the bank;• name of the account;• number of the account;• bank sort code number;• names of signatories to the account, the limits of their authority and specimen signatures.Signatories should be <strong>LA</strong> or school employees.All bank accounts must have as their official title the name of the school and the letters“NCC” must appear in the title. No account may be opened or operated in the name of anindividual. The bank or building society must acknowledge that the <strong>LA</strong> is the owner of thefunds in the account; that it is entitled to receive statements; and that it can take control ofthe account if the school’s right to a delegated budget is suspended by the <strong>LA</strong>.<strong>Schools</strong> must nominate one account into which advances will be made by the CorporateDirector, Environment and Resources. In the event of a financial institution becominginsolvent, provided the governing body has acted in good faith, the County Council willreimburse the school <strong>for</strong> any losses incurred.3.6. Borrowing by schoolsA governing body may only borrow money through the local authority loan scheme or thelocal authority energy financing scheme (<strong>LA</strong>EF). Section 4.10 below outlines theseschemes.Any other borrowing may only take place with the written permission of the Secretary ofState.3.7. Other provisions<strong>Schools</strong> operating a local bank account must manage this in accordance with the specificregulations set out in Annex E.4. THE TREATMENT OF SURPLUSES AND DEFICIT BA<strong>LA</strong>NCES ARISING INRE<strong>LA</strong>TION TO THE BUDGET SHARE4.1. Right to carry <strong>for</strong>ward surplus balances<strong>Schools</strong> will carry <strong>for</strong>ward from one financial year to the next any shortfall in net expenditurerelative to the school’s budget share <strong>for</strong> the year plus / minus any balance brought <strong>for</strong>wardfrom the previous year (i.e. an underspend).18
4.2. Reporting on the intended use of surplus balancesGoverning bodies shall consider annually, as part of the budget setting process, the level ofsurplus balances they intend to carry <strong>for</strong>ward at the end of a financial year.Governing bodies will be required to report to the authority on the intended use of anysurplus balances (as outlined below) no later than 31 st May each year in order to declarethat they have been assigned <strong>for</strong> a permitted specific purpose. Returns must be submittedin the <strong>for</strong>mat prescribed by the authority. Documentary evidence will be required to supportreturns, including where appropriate, copies of governing body minutes showing theintention of the carry <strong>for</strong>ward prior to the end of the financial year.Surplus balances held by schools as permitted under section 4.1 of the scheme are subjectto the following restrictions with effect from 1 April 2007:a. the authority shall calculate by 31 May each year the surplus balance, if any, heldby each school as at the preceding 31 March. For this purpose the balance willbe the recurrent balance as defined in the Consistent Financial ReportingFramework;b. the authority shall deduct from the calculated balance any amounts <strong>for</strong> which theschool has a prior year commitment to pay from the surplus balance <strong>for</strong> theprevious financial year;c. the authority shall then deduct from the resulting sum any amounts which thegoverning body of the school has declared to be assigned <strong>for</strong> specific purposespermitted by the authority, and which the authority is satisfied are properlyassigned. The permitted specific purposes and the maximum period of time <strong>for</strong>which these can be held are outlined in section 4.2.1 below;d. if the result of steps a-c is a sum greater than the following amounts of thecurrent year’s budget share• Secondary schools 5%• Primary & Special schools 8%• or £10,000 (where that is greater than either percentage threshold)then the authority shall deduct from the current year’s budget share an amountequal to the excess.Funds deriving from sources other than the authority will be taken into account in thiscalculation if paid into the budget share account of the school, whether under provisions inthis scheme or otherwise.The total of any amounts deducted from schools’ budget shares by the authority under thisprovision are to be applied to the <strong>Schools</strong> Budget of the authority.4.2.1.Balances assigned <strong>for</strong> specific purposes<strong>Schools</strong> may declare balances to be assigned <strong>for</strong> specific purposes only within the permittedcategories outlined below. The authority may take such steps as appropriate to determinethat such declarations are properly assigned.Permitted Categories• full or partial contributions towards a building project (including capital spending frombudget shares as outlined in section 2.14);19
• replacement of specific high cost items (e.g. furniture, equipment, fixtures & fittings);• large planned maintenance works;• maintenance of staffing levels in the short/medium term due to anticipated falling rolls;• review of staffing structures;• the repayment of any monies owed to the authority; and• any other specific item proposed by a school and agreed in writing by the authority.To count as properly assigned, amounts must not be retained beyond a period of threeyears without the written consent of the authority. In considering whether an amount isproperly assigned, the authority will take into account whether the amount has previouslybeen declared as assigned <strong>for</strong> another purpose. Where this is the case, the authoritycannot use this as the sole reason <strong>for</strong> considering that any sum is not properly assigned.4.3. Interest on surplus balances<strong>Schools</strong> operating local bank accounts will hold their balances and retain any interestearned.4.4. Obligation to carry <strong>for</strong>ward deficit balancesIt is the responsibility of the governing body to exercise budgetary control to ensure that theoverall net expenditure of the school is not in excess of the budget share at any time withoutthe prior approval of the Corporate Director of Children, Families and Cultural ServicesFinance (see section 4.9 below). The governing body will there<strong>for</strong>e arrange to receiveregular reports on spending, including sums committed but not yet paid, against theapproved budget.Where a deficit budget (i.e. an overspend) does arise this will be carried <strong>for</strong>ward bydeduction from the following year’s budget share.4.5. Planning <strong>for</strong> deficit balances<strong>Schools</strong> should set budgets which are within the level of funds available to them; i.e. theschool budget share, additional budget allocations, balances from the previous year andschool income.An unplanned overspend may occur <strong>for</strong> a variety of reasons, including variations in pupilnumbers. This should normally be removed in the following year’s budget plan unless arequest <strong>for</strong> a licensed deficit is approved.<strong>Schools</strong> may only plan <strong>for</strong> deficits in certain approved circumstances as set out in section4.9 below.4.6. Charging of interest on deficit balancesInterest will not be charged on deficits licensed as part of the arrangements set out insection 4.9 below.Where a school has a deficit in excess of £20,000 at the year end, and has not agreed alicensed deficit, the Corporate Director, Environment and Resources may charge half ayears interest on the total deficit at 1% above base rate.4.7. Writing off deficitsThe <strong>LA</strong> cannot write off the deficit balance of any school.20
4.8. Balances of closing and replacement schoolsWhen a school closes any balance (whether surplus or deficit) reverts to the <strong>LA</strong> except thata surplus transfers to an academy where a school converts to academy status under section4(1) (a) of the Academies Act 2010. The <strong>LA</strong> may make allocations to successor schools thatare equal to or less than the surplus of relevant closing schools. The <strong>LA</strong> may also allow <strong>for</strong>the abatement of extra funding <strong>for</strong> new schools to effectively recognise the deficit of apreceding school.4.9. Licensed deficitsIn exceptional circumstances approval may be sought from the Corporate Director ofChildren, Families and Cultural Services <strong>for</strong> a licensed deficit in order to enable the budgetto be brought into balance over a period of more than one year. Such deficit arrangementsmay be approved <strong>for</strong> the purposes of: -• enabling a school to manage a significant fall in pupil numbers;• enabling the school to spread the cost of major un<strong>for</strong>eseen expenditure.In general, the Corporate Director of Children, Families and Cultural Services will onlyapprove requests <strong>for</strong> a deficit to be balanced over a period of 3 years (e.g. if a school’sbudget <strong>for</strong> the 2009-2010 financial year is to result in a deficit, this should be cleared by theend of the 2012-2013 financial year). Requests <strong>for</strong> a deficit to be balanced over a period of4 years will require the approval of the Corporate Director, Environment and Resources andmust demonstrate that it is not viable <strong>for</strong> the deficit to be cleared more quickly. Deficits willnot normally be allowed to be balanced over a period greater than 4 years.In order <strong>for</strong> a licensed deficit to be agreed the following conditions must be met: -• total licensed deficits <strong>for</strong> all schools at any time may not exceed 40% of the totalbalances of schools in surplus;• the deficit will be a minimum of £5,000 <strong>for</strong> primary schools or £20,000 <strong>for</strong> secondary andspecial schools (below these amounts any deficit must be cleared by the end of thefollowing financial year);• a deficit may not exceed 10% of a school’s budget share;• the school must submit a plan which takes into account projected numbers on roll anddemonstrates how the deficit will be cleared within the agreed timescale;• the plan will be assessed <strong>for</strong> feasibility by officers of the Children, Families and CulturalServices Department and, in the case of 4-year plans, by the Corporate Director,Environment and Resources.Once a deficit is agreed the school will work with CFCS Finance in order to monitor progressagainst the agreed plan on a monthly basis. Deviations from the plan will be reported to theCorporate Director of Children, Families and Cultural Services who will take whatever actionconsidered necessary. Significant deviations may result in the school being required tosubmit a revised plan. Should a school fail to comply with a revised plan the CorporateDirector of Children, Families and Cultural may consider removing delegated powers fromthe school (see section 1.1).4.10. Loan schemeThe authority will operate a school loan scheme and a local authority energy financingscheme. The details of both schemes are outlined in Annex J.21
5. INCOME5.1. Income from lettingsSubject to alternative provisions arising from any joint use or private finance initiatives (PFI)agreements, schools may retain income from lettings of premises and this should be paidinto the school budget. However, schools are required to have regard to directions issuedby the <strong>LA</strong> as to the use of school premises.<strong>Schools</strong> are permitted to cross-subsidise lettings <strong>for</strong> community and voluntary use withincome from other lettings provided that there is no net cost to the budget share.The County Council may retain income from easements and wayleaves or royalties relatingto land owned by the County Council. The <strong>LA</strong> will also retain income from the rental ofcaretakers’ houses owned by the <strong>LA</strong>, the maintenance of which is paid <strong>for</strong> centrally.5.2. Income from fees and charges<strong>Schools</strong> may retain income from fees and charges except where a service is provided fromcentrally retained funds. However, governing bodies are required to draw up their ownpolicy on charges and remission arrangements <strong>for</strong> school activities. In doing so thegoverning body shall have due regard to advice from the <strong>LA</strong> including its policy statement oncharging arrangements <strong>for</strong> school activities. This statement is set out in the document“Charging <strong>for</strong> School Activities: Guidelines <strong>for</strong> School Governing Bodies” issued to schools.This document can be found under the School Administration folder on Wired.A governing body may make no charge <strong>for</strong> any school activity unless it has drawn up astatement of its policy <strong>for</strong> charging. Such a statement must be in accordance withlegislation in respect of charging <strong>for</strong> education.Occasionally school staff may work with the <strong>LA</strong> to produce guidance documents orresources. The <strong>LA</strong> may retain any income earned from the sale of these. Where suchincome is shared it will accrue to the school and not an individual.5.3. Income from fund raising activities<strong>Schools</strong> may retain income from fund-raising activities. However, schools are required tohave regard to guidance from the <strong>LA</strong> on this (e.g. the External Funding guidance on Wired).5.4. Income from the sale of assets<strong>Schools</strong> may retain the proceeds from the approved sales of assets, such proceeds beingpaid into the budget share, except where the asset was purchased with non-delegatedfunds, in which case the decision as to who shall retain the proceeds will be referred to the<strong>LA</strong>, or where the asset concerned is land or buildings <strong>for</strong>ming part of the school premisesand is owned by the County Council.5.5. Administrative procedures <strong>for</strong> the collection of incomeThe Governing Body shall determine a charging policy <strong>for</strong> the supply of goods and services inaccordance with guidelines prepared by the Corporate Director of Children, Families andCultural Services. Charges shall be subject to annual review by the Governing Body.Wherever possible, income should be collected in advance to avoid the necessity of issuingsales invoices. Where income is due but not collected an official pre-numbered sales invoiceshall be prepared and submitted promptly on the provision of the goods or services.22
All income shall be paid promptly and intact into the school’s official bank account and shallnot be used to defray expenditure. All income should be banked prior to school closureperiods exceeding 24 hours. Cash shall be held securely until banked and shall beacknowledged in writing when transferred from one person to another.All income shall be acknowledged by a receipt and promptly accounted <strong>for</strong>. Official receiptsshall be held securely to prevent misuse.Income shall not be used <strong>for</strong> the purpose of cashing personal cheques.Payments into the bank shall be by means of an official bank paying-in book, separatelyidentifying cash and cheques. All cheques shall be listed. Income shall be identified bymeans of the appropriate accountancy code.No income shall be paid into petty cash.5.6. Purposes <strong>for</strong> which income may be usedIncome from the sale of assets purchased with delegated funds may only be spent <strong>for</strong> thepurposes of the school.6. THE CHARGING OF SCHOOL BUDGET SHARES6.1. General ProvisionThe budget share of a school may be charged by the <strong>LA</strong> without the consent of thegoverning body only in circumstances expressly permitted by the scheme. The <strong>LA</strong> willconsult with schools as to the intention to so charge and notify schools when it has beendone. Any documents/material necessary <strong>for</strong> the <strong>LA</strong> to consider its intention to charge willbe provided by the school on request by the <strong>LA</strong>. There is a right of appeal to the CorporateDirector of Children, Families and Cultural Services. That appeal must be in writing and sentwithin 42 days of notification of the intention to charge the budget share, stating the fullreasons why the school budget share should not be charged or not charged the amount,specifying the amount which in the schools opinion should be charged. The school isrequired to supply all relevant documentation in support. The appeal will be in writing only.6.1.2 Charging of salaries at actual costSalaries of school based staff will be charged to school budget shares by the <strong>LA</strong> at actualcost.6.2. Circumstances in which charges may be madeThe <strong>LA</strong> may charge the budget share of a school without the consent of the governing bodyin the following instances: -6.2.1. Where premature retirement costs have been incurred without the prior writtenagreement of the <strong>LA</strong> to bear such costs (the amount chargeable being only the excess overany amount agreed by the <strong>LA</strong>);6.2.2. Other expenditure incurred in relation to employment matters (e.g. to secureresignations) where the school had not followed <strong>LA</strong> advice;6.2.3. Awards by courts and industrial tribunals against the <strong>LA</strong> and/or governing bodywhich the <strong>LA</strong> is required to pay, or out of court settlements, arising from action or inaction bythe governing body contrary to the <strong>LA</strong>'s advice. The decision to and extent of, any suchdeduction will be subject to section 11.4.23
6.2.4. Expenditure by the <strong>LA</strong> in carrying out health and safety work or capital expenditure<strong>for</strong> which the <strong>LA</strong> is liable where funds have been delegated to the governing body <strong>for</strong> suchwork, but the governing body has failed to carry out the required work;6.2.5. Expenditure by the <strong>LA</strong> incurred in making good defects in building work funded bycapital spending from budget shares, where the premises are owned by the <strong>LA</strong> or the schoolhas voluntary controlled status.6.2.6. Expenditure incurred by the <strong>LA</strong> in insuring its own interests in a school where fundinghas been delegated but the school has failed to demonstrate that it has arranged cover atleast as good as that which would be arranged by the <strong>LA</strong>;6.2.7. Recovery of monies due from a school <strong>for</strong> services ordered from the <strong>LA</strong> by theschool;6.2.8. Recovery of penalties imposed on the <strong>LA</strong> by the Board of Inland Revenue, HMRC,the Contributions Agency, Teachers Pensions, the Environment Agency or regulatoryauthorities as a result of school negligence;6.2.9. Correction of errors in calculating and processing charges to a budget share;6.2.10. Additional transport costs incurred by the <strong>LA</strong> arising from decisions by the governingbody on the length of the school day, and failure to notify the <strong>LA</strong> of non-pupil days resultingin unnecessary transport costs;6.2.11. Legal costs which are incurred by the <strong>LA</strong> due to the acts/omissions of the governingbody in discharging its functions. (see section 11.4);6.2.12. Costs of necessary health and safety training <strong>for</strong> staff employed by the <strong>LA</strong>, wherefunding <strong>for</strong> training had been delegated but the necessary training not carried out;6.2.13.Compensation paid to a lender where a school enters into a contract <strong>for</strong> borrowingbeyond its legal powers, and the contract is of no effect.6.2.14. Cost of work done in respect of teacher pension remittance and records <strong>for</strong> schoolsusing non-<strong>LA</strong> contractors, the charge to be the minimum needed to meet the cost of theAuthority’s compliance with its statutory obligations.6.2.15. Costs incurred by the <strong>LA</strong> in securing provision secured in a statement of SEN wherethe governing body of a school fails to secure such provision despite the delegation of fundsin respect of that statement.6.2.16. Costs incurred by the <strong>LA</strong> due to submission by the school of incorrect data.6.2.17.Recovery of amounts spent from specific grants on ineligible purposes.6.2.18. Costs incurred by the <strong>LA</strong> as a result of the governing body being in breach of theterms of a contract.6.2.19.Costs incurred by the authority or another school as a result of a school withdrawingfrom a cluster arrangement, <strong>for</strong> example where this has funded staff providing servicesacross the cluster.6.2.20. Costs incurred in respect of providing an audit of the school’s financial arrangementsas a result of the failure of the school to make suitable arrangements within one year ofbeing notified by the Authority that an audit is due.24
7. TAXATION7.1. Value Added Tax<strong>Schools</strong> operating local bank accounts are required to separately record in their localaccounting system all VAT incurred on invoices and VAT received on income. Details ofthis must be included on the monthly return submitted to CFCS Finance (see Annex E). Theschool will be reimbursed <strong>for</strong> VAT incurred, net of VAT collected on income, as part of thenext available cash instalment.7.2. Construction Industry <strong>Scheme</strong><strong>Schools</strong> are required to comply with taxation requirements of the Construction Industry<strong>Scheme</strong> (CIS) and any guidance on this issued by the Corporate Director, Environment andResources. <strong>Schools</strong> operating local bank accounts are responsible <strong>for</strong> their ownadministration of the scheme.8. THE PROVISION OF SERVICES AND FACILITIES BY THE AUTHORITY8.1. Provision of services from centrally retained budgetsThe <strong>LA</strong> will determine on what basis services from centrally retained funds will be providedto schools. This provision will also encompass Premature Retirement Costs (PRCs) andredundancy payments. However, the <strong>LA</strong> may not discriminate in its provision of serviceson the basis of categories of schools except where: -a) Funding has been delegated to some schools only; orb) Such discrimination is justified by differences in statutory duties.8.2. Timescales <strong>for</strong> the provision of services bought back from the CountyCouncil using delegated budgetsAny arrangement with a school starting on or after 1 April 1999 to buy services or facilitiesfrom the County Council is limited to a maximum of three years from the inception of thescheme or date of the agreement, whichever is later, and periods not exceeding five years<strong>for</strong> any subsequent agreement relating to the same services.8.2.1. PackagingAs part of the annual Services to <strong>Schools</strong> packages offered to schools, the County Councilwill provide services in a way which does not unreasonably restrict schools’ freedom ofchoice among the services available.8.3. Service Level AgreementsThe details of services to be provided will be set out in the annual Services to <strong>Schools</strong>brochure.8.4 Teachers’ PensionsIn order to ensure that the per<strong>for</strong>mance of the duty on the Authority to supply TeachersPensions with in<strong>for</strong>mation under the Teachers’ Pensions Regulations 1997, the followingconditions are imposed on the Authority and governing bodies of all maintained schoolscovered by this scheme in relation to their budget shares.25
The conditions only apply to governing bodies of maintained schools that have not enteredinto an arrangement with the Authority to provide payroll services.The duty of governing bodies in relation to the provision of Teacher Pension in<strong>for</strong>mation tothe <strong>LA</strong> is detailed in Annex N.9. PRIVATE FINANCE INITIATIVE (PFI) / PUBLIC PRIVATE PARTNERSHIP(PPP)As part of any PFI/PPP project agreed <strong>for</strong> a school the governing body will be required toagree to their ongoing contribution to the unitary charge being met from the school budgetshare <strong>for</strong> the duration of the contract. Governors will need to be closely involved in thedevelopment of the facility management package and the setting of per<strong>for</strong>mance standards.There will also be an ongoing monitoring role <strong>for</strong> the school and the County Council toensure that contract standards are being met.More detailed provisions will be drawn up <strong>for</strong> specific PFI/PPP schemes as they aredeveloped.10. INSURANCE10.1. Insurance CoverThe headteacher shall, in consultation with the Corporate Director, Environment andResources, affect such insurances as are from time to time necessary to cover risks to whichthe school is exposed. Where such risks are placed with the County Council then theCorporate Director, Environment and Resources shall negotiate and recover all claims. Incircumstances where insurances are placed externally the headteacher shall make availablesuch details and obtain such approvals as required by the Corporate Director, Environmentand Resources. As part of this the County Council may require the school to demonstrate thatcover relevant to the <strong>LA</strong>’s insurable interests is at least as good as the relevant minimum coverthat would be arranged by the Corporate Director, Environment and Resources.Where insurances are placed with the County Council the headteacher shall promptly notifythe Corporate Director, Environment and Resources of any new risks, additions andalterations affecting existing insurances and shall consult with the Corporate Director,Environment and Resources together with the Assistant Chief Executive, (as Director ofLegal Services) in respect of any terms of indemnity which the school may be required to give.Where insurances are placed with the County Council the headteacher shall immediatelynotify the Corporate Director, Environment and Resources in writing of any loss, liability ordamage, or any event likely to result in a claim, and take such other action as may benecessary to satisfy any insurance policy conditions.The governing body may exercise their discretion in effecting insurance cover <strong>for</strong> risks nototherwise covered by the County Council's policies.11. MISCEL<strong>LA</strong>NEOUS11.1. Right of access to in<strong>for</strong>mationAs well as the specific requirements referred to within this <strong>Scheme</strong>, the governing body of aschool is required to supply all financial and other in<strong>for</strong>mation which might reasonably berequired to enable the <strong>LA</strong> to satisfy itself as to the school’s management of its delegatedbudget share or the use made of any central expenditure by the <strong>LA</strong> on the school.26
11.2. Liability of governorsBecause the governing body is a corporate body and because of the terms of section 50 (7) ofthe School Standards and Framework Act 1998, governors of maintained schools will not incurpersonal liability in the exercise of their power to spend the delegated budget share providedthey act in good faith.11.3. Governors’ expensesUnder schedule 11 of the School Standards and Framework Act 1998, only allowances inrespect of purposes specified in regulations may be paid to governors from a school’s budgetshare. Governing bodies should have regard to advice from the <strong>LA</strong> on governors’ expenses.<strong>Schools</strong> are barred from payment of expenses duplicating those paid by the Secretary of Stateto additional governors appointed to schools under special measures.11.4. Responsibility <strong>for</strong> Legal Costs/Advice and Associated Costs11.4.1 Provision of General Legal Advice.a. The <strong>LA</strong> cannot and does not retain funds centrally <strong>for</strong> the provision of legal advice /representation that schools / governing bodies may require in the discharge of itsfunctions.b. The <strong>LA</strong> has a Legal Section with whom schools / governing bodies may enter into aservice level agreement <strong>for</strong> the provision of such legal advice. The terms and basison which that advice is provided is contained within the terms of the service levelagreement.c. The <strong>LA</strong> may offer a number of other service level agreements which may containterms indemnifying a school / governing body against the costs of legal advice insome instances. <strong>Schools</strong> / governing bodies are to consult the terms of any suchagreement to ascertain the extent of any indemnity that may be provided.d. Where the <strong>LA</strong> is instructed by a school / governing body and a matter of conflictarises, the school / governing body will be advised accordingly. Attempts will bemade to see whether it is possible <strong>for</strong> legal advice to be provided by the <strong>LA</strong>. If notthe school / governing body will be advised accordingly and an alternative list oflegal advisers provided. Any costs arising from the provision of legal advice from analternative provider are to be met by the school.e. Governing Bodies are entirely free to engage their own separate legalrepresentation independent of the <strong>LA</strong> but should it do so, the cost of obtaining suchadvice is to be met by the school / governing body in its entirety.11.4.2 Charging Budget Sharea. Where expenditure has been incurred by the <strong>LA</strong> as a consequence of section6.2.3, 6.2.11, and no indemnity has been provided by the <strong>LA</strong>, the <strong>LA</strong> will notify theschool / governing body of the fact that it intends to charge the School BudgetShare in accordance with section 6. In reaching their decision, it is not possible toset out an exhaustive list of the types of matters that will be taken into account inreaching a decision, however, the following is an illustrative guide as to the types ofcriteria which may be considered in deciding whether a deduction should be madeand the amount.• The degree to which advice was taken from the <strong>LA</strong> or 3 rd party• The nature of advice provided• Accuracy of advice provided• Whether any advice was followed• The time at which advice was obtained i.e. was advice obtained be<strong>for</strong>edecisions were made or behaviour complained of or only after27
11.5. Health and safety• Whether any court / tribunal has made a determination of fact• The degree to which a court / tribunal has found the actions / inactions of aschool / governing body to be culpable, unfair or unlawfulGoverning bodies are required to have due regard to duties placed on the <strong>LA</strong> in relation tohealth and safety, and the <strong>LA</strong>’s policy on health and safety matters, in the management of thebudget share. Annex K outlines detailed arrangements <strong>for</strong> health and safety.11.6. Right of attendance <strong>for</strong> Corporate Director, Environment and Resources.Governing bodies are required to permit the Corporate Director, Environment and Resourcesof the County Council, or any officer of the County Council nominated by the CorporateDirector, Environment and Resources, to attend meetings of the governing body at whichagenda items are relevant to the exercise of his / her responsibilities. The <strong>LA</strong> should give priornotice of such attendance unless it is impracticable to do so.11.7. Delegation to new schoolsThe <strong>LA</strong> is empowered to delegate selectively and optionally to governing bodies of schoolsthat have yet to receive delegated budgets.11.8. Options to receive delegated fundingWhere a school exercises an option to receive delegated or devolved funding <strong>for</strong> an item, thatoption may only be exercised once a year at a stipulated date prior to the financial year inquestion as detailed in the annual <strong>for</strong>mula consultation process.11.9. Special Educational Needs (SEN)Governing bodies are required to have due regard to the <strong>LA</strong>’s policy statement on SEN(“Inclusion Plus”) and other supplementary guidance issued by the <strong>LA</strong>. <strong>Schools</strong> should ensurethat SEN resources delegated by the <strong>LA</strong> are utilised to make appropriate provision <strong>for</strong> childrenwith special educational needs.11.10 Interest on late paymentsThe Late Payment of Commercial Debts (Interest) Act came into <strong>for</strong>ce on 1 November 1998.The legislation applies to all invoices issued by small businesses on or after 1 November 1998,in respect or orders placed on after that date. Any interest will fall as a charge to individualschools’ budgets (see section 2.1.3 Payment of Bills)11.11 Whistleblowing<strong>Schools</strong> are required to adopt the ‘Confidential Reporting/Whistleblowing Policy’ that has beenpublished by the <strong>LA</strong> separate to the <strong>Scheme</strong>. All school staff and governors should be madeaware of this policy.11.12 Matters Connected With Child ProtectionGoverning bodies are expected to address national guidelines e.g. Working Together toSafeguard Children and the requirements of the <strong>Nottinghamshire</strong> Area Child Protectionprocedures. <strong>Schools</strong> should ensure that the designated teacher <strong>for</strong> child protection receivestraining <strong>for</strong> the role and responsibilities they carry out. Appropriate teacher(s) should beavailable to attend child protection case conferences and core group meetings.28
11.13 Redundancy/Early Retirement CostsThe 2002 Education Act sets out how premature retirement and redundancy costs shouldnormally be funded.12. RESPONSIBILITY FOR REPAIRS AND MAINTENANCEThe categories of work which a governing body must expect to finance from their budget shareare set out in section 3 of the “Property Management Handbook” which was distributed toschools by the County Council’s Environment and Resources Department. This consists oftwo documents, as follows: -• The division of responsibility <strong>for</strong> buildings and grounds maintenance at community,voluntary controlled and foundation schools (green pages);• The division of responsibility <strong>for</strong> buildings and grounds maintenance at voluntary aidedschools (blue pages).The <strong>LA</strong> is required to delegate all funding <strong>for</strong> repairs and maintenance and may only retaincapital expenditure. For these purposes, expenditure may be treated as capital only if it fitsthe definition of capital used by the County Council <strong>for</strong> financial accounting purposes in linewith the CIPFA Code of Practice on Local Authority Accounting. As part of this the CountyCouncil uses a de minimis limit of £6,000 <strong>for</strong> defining capital (i.e. any expenditure below thisamount is treated as revenue).Voluntary aided governors continue to be eligible <strong>for</strong> grant from the DfE in respect of theirstatutory responsibilities.13. COMMUNITY FACILITIESIntroduction<strong>Schools</strong> which choose to exercise the power conferred by s.27 (1) of the Education Act2002 to provide community facilities will be subject to a range of controls. First regulationsmade under s.28 (2), if made can specify activities that may not be undertaken at all underthe main enabling power. Secondly, the school is obliged to consult with the <strong>LA</strong> and haveregard to advice from the authority. Thirdly, the Secretary of State issues guidance togoverning bodies about a range of issues connected with exercise of the power, and aschool must have regard to that.However, under s.28 (1), the main limitations and restrictions on the power will be:a) those contained in schools’ own instruments of government, if any; andb) in the <strong>LA</strong>’s <strong>Scheme</strong> <strong>for</strong> financing schools made under section 48 of the SchoolStandards and Framework Act 1998. Paragraph 2 of Schedule 3 to the Education Act2002 extends the coverage of schemes to the powers of governing bodies to providecommunity facilities.<strong>Schools</strong> are there<strong>for</strong>e subject to prohibitions, restrictions and limitations in the scheme <strong>for</strong>financing schools.This section of the scheme does not extend to joint-use agreements, transfer of controlagreements, or agreements between the Authority and schools to secure the provision ofadult and community learning.The mismanagement of community facilities funds may be grounds <strong>for</strong> suspension of theright to a delegated budget.29
Consultation with the <strong>LA</strong> – financial aspectsBe<strong>for</strong>e exercising the community facilities power, governing bodies must consult the <strong>LA</strong> bysubmitting details of proposed schemes to the Corporate Director of Children, Families andCultural Services.Funding Agreements – <strong>LA</strong> powersThe provision of community facilities in many schools may be dependent on the conclusionof a funding agreement with a third party that will either be supplying funding or supplyingfunding and taking part in the provision.Any proposed agreements should be submitted to the Corporate Director of Children,Families and Cultural Services <strong>for</strong> any comments.If an agreement has been or is to be concluded against the wishes of the <strong>LA</strong>, or has beenconcluded without in<strong>for</strong>ming the Corporate Director of Children, Families and CulturalServices, which in the view of the Authority is seriously prejudicial to the interests of theschool or the Authority then this may constitute grounds <strong>for</strong> suspension of the right to adelegated budget.Other prohibitions, restrictions and limitationsThe Corporate Director of Children, Families and Cultural Services may require that agoverning body shall make arrangements to protect the financial interests of the Authority byeither carrying out the activity concerned through the vehicle of a limited company <strong>for</strong>med<strong>for</strong> the purpose, or by obtaining indemnity insurance <strong>for</strong> risks associated with the project inquestion.Supply of financial in<strong>for</strong>mation<strong>Schools</strong> which exercise the community facilities power should provide the <strong>LA</strong> every sixmonths with a summary statement, in a <strong>for</strong>m determined by the Authority, showing theincome and expenditure <strong>for</strong> the school arising from the facilities in question <strong>for</strong> the previoussix months and on an estimated basis, <strong>for</strong> the next six months.If the <strong>LA</strong> believes there to be a cause <strong>for</strong> concern as to the school’s management of thefinancial consequences of the exercise of the community facilities power, then the schoolmay be required to submit financial statements every three months and may require thesubmission of a recovery plan <strong>for</strong> the activity in question.Audit<strong>Schools</strong> should grant access to the school’s records connected with the exercise of thecommunity facilities power, in order to facilitate internal and external audit of relevantincome and expenditure.<strong>Schools</strong> should ensure that, in concluding agreements with other persons pursuant to theexercise of the community facilities power, such agreements contain adequate provision <strong>for</strong>the <strong>LA</strong> to have access to the records and property of those persons held on the schoolpremises, or held elsewhere insofar as they relate to the activity in question, in order <strong>for</strong> the<strong>LA</strong> to satisfy itself as to the propriety of expenditure on the facilities in question.Treatment of income and surpluses<strong>Schools</strong> can retain all net income derived from community facilities except where otherwiseagreed with a funding provider.30
The school may carry <strong>for</strong>ward such retained net income from one financial year to the nextas a separate community facilities surplus or, subject to the agreement of the <strong>LA</strong> at the endof each financial year, transfer all or part of it to the budget share balance.In the event of a school ceasing to be maintained by the <strong>LA</strong>, then any accumulated retainedincome obtained from exercise of the community facilities power reverts to the <strong>LA</strong> unlessotherwise agreed with a funding provider.Health and safety matters<strong>Schools</strong> should ensure that there is due regard to duties placed on the <strong>LA</strong> in relation tohealth and safety and ensure they are incorporated within the use of the community facilitiespower.The governing body is responsible <strong>for</strong> the costs of Criminal Records Bureau clearance <strong>for</strong> alladults involved in community activities taking place during the school day. Governing bodieswould be free to pass on such costs to a funding partner as part of an agreement with thatpartner.InsuranceIt is the responsibility of the governing body to ensure adequate arrangements are made <strong>for</strong>insurance against risks arising from the exercise of the community facilities power, takingprofessional advice as necessary. Such insurance should not be funded from the schoolbudget share. The school should seek advice from the <strong>LA</strong> be<strong>for</strong>e finalising any insurancearrangement <strong>for</strong> community facilities.The <strong>LA</strong> may undertake its own assessment of the insurance arrangements made by aschool in respect of community facilities, and if it judges those arrangements to beinadequate, make arrangements itself and charge the resultant cost to the school. Suchcosts should not be charged to the school’s budget share.TaxationThe school should seek the advice of the <strong>LA</strong> and the local VAT office on any issues relatingto the possible imposition of VAT on expenditure in connection with community facilities;including the use of the local authority VAT reclaim authority.If any member of staff employed by the school or <strong>LA</strong> in connection with community facilitiesat the school is paid from funds held in a school’s own bank account (whether a separatebank account is used <strong>for</strong> community facilities or not), the school is likely to be held liable <strong>for</strong>payment of income tax and National Insurance, in line with HMRC rules.<strong>Schools</strong> should follow <strong>LA</strong> advice in relation to the Construction Industry <strong>Scheme</strong> where thisis relevant to the exercise of the community facilities power.Banking<strong>Schools</strong> operating local bank accounts should maintain separate bank accounts <strong>for</strong> thebudget share and community facilities, or have one account but with adequate internalaccounting controls to maintain separation of funds.<strong>Schools</strong> should refer to Section 3.5 of the <strong>Scheme</strong> with reference to the operation and useof banking arrangements. <strong>Schools</strong> should refer to Section 3.6 of the <strong>Scheme</strong> with referenceto borrowing by schools.31
ANNEX ARETENTION OF FINANCIAL RECORDS<strong>Schools</strong> are required to keep all invoices <strong>for</strong> the current financial year plus the six previousfinancial years in order to provide security against potential claims under the Late Paymentof Commercial Debts Act 1998 and also satisfy the requirements of HMRC.The following list of financial based records has been prepared with a code showing againsteach item specifying the minimum record that the records should be retained.Records should not be destroyed until after an Audit visit.In general, all other finance related records should be retained <strong>for</strong> the current plus twoprevious financial years, after which time the headteacher may authorise disposal by amethod that recognises the confidential nature of the records. The main exceptions to thisare as follows: -The codes are as follows:-+3 Current plus three previous financial years (1 April to 31 March).+6 Current plus six previous financial years.X Indefinite or until disposal specifically approved by Internal Audita) Official PurchasesPurchase Invoices +6Official order books (JE, X, etc.) +3Copy payment schedules +3Budgetary control sheets +3b) Banking RecordsBank Statements +6Building Society Pass Books +6Bank Paying in Books +3Cheque book counterfoils +3Petty cash payments/receipts +3c) Official IncomeCounty Fund paying in book +3Private telephone call record +3Private copier record +3Pay-phone record +3Day Care/Meals/Transport sheets +3Cash Received Book +6*Till Rolls +3Cash till Sheets +3Photocopier Records (Libraries) +3Official NCC receipt books +6Sundry Debtor Accounts +6Internal Transfer <strong>for</strong>ms +3Credit Notes +6Lettings records +3* supporting documents such as badge, book and bag sales sheets should be retained <strong>for</strong>the same period.32
d) School FundsCash book +6Income records (collection sheets bar bk, +6shop bk etc.)Cheque book +3Paying in book +3Expenditure vouchers +6Bank statements / pass books +6f) Inventory RecordsAll used inventory sheets (whethersuperseded or not)Xg) Other RecordsMini-bus log book +3Establishment Diaries +6Small Cash Needs Sheets +3Allowance Sheets (pink and green) +3School milk records +6School meal registers +3Attendance registers +3Admission registerX33
ANNEX CTENDERING PROCEDURES1. Introduction1.1. Tendering is a <strong>for</strong>mal procedure whereby potential suppliers are invited to submitsealed bids that are then evaluated against criteria specified by the school. Ingeneral, at least three tenders should be invited where the estimated cost isexpected to be £25,000 or more. <strong>Schools</strong> may also choose to tender where theestimated cost is below £25,000 according to whatever policy on this is agreed bythe governing body. It should be made clear in the tendering documentation that theschool is not bound to accept the lowest or any tender.1.2. Normally, tenders should be invited by an advertisement in at least one localnewspaper and, where appropriate, a relevant trade journal (“the open competitivetendering method”). Under this arrangement the full tender documentation (“theinvitation to tender”) may be sent to potential suppliers responding to the advert.Alternatively, in some circumstances (e.g. where there is a limited number ofspecialist providers), tenders may be invited from at least three recognised sourcesknown to be suppliers of the goods and services in question (“the selectivetendering” method).1.3. An invitation to tender should detail the required specification and set out instructionsto tenderers, including the in<strong>for</strong>mation required from them. It should also specify thattenders should be submitted in sealed envelopes bearing the word “Tender” followedby the subject to which the tender relates. The envelope should contain no markthat identifies the tenderer.1.4. A date should be set by which tenders are to be received in the school.1.5. To avoid misunderstanding, requirements should be precisely described so that allbids are based on exactly the same specification and can be easily compared.2. Tender Opening2.1. On receipt in the school, the date and time received should be written on theenvelope and the sealed envelopes should be held securely until the specifiedopening date and time. Faxed tenders are not acceptable as the identity of thesender is revealed.2.2. The sealed envelopes should be opened promptly after the date specified <strong>for</strong> theirreturn in the presence of at least two school employees, one of whom shouldnormally be the headteacher. In the case of higher value tenders, members of thegoverning body may also wish to be present.2.3. Details of tenders should be maintained in a register to record:-• date and time of opening;• names and signatures of those present;• value of each tender and the name of the tenderer;• details of suppliers who declined or failed to submit a tender;• any omissions in the submission, <strong>for</strong> example documents or missing details, etc.2.4. Any items or prices left blank by the tenderer should be crossed through to preventthe possibility of later insertions.2.5. The initials of the persons present at the tender opening should be marked on the<strong>for</strong>m of tender and against the total price. If there is no identifiable total, each page34
containing prices should be initialled to prevent pages being added or amended at alater date.2.6. Bids should not be revealed to other tenderers as this could influence future bids.3. Acceptance of Tenders3.1. Tenders should be evaluated against the set criteria.3.2. The evaluation procedure should involve at least two school employees, neither ofwhom should have a business or personal interest in the tender which might impacton their objectivity and impartiality. Positive confirmation should be obtained fromeach of those involved that they have no such interest in the awarding of thecontract.3.3. Where the contract involves complex technical or specialist matters, <strong>for</strong> example inthe case of major building or refurbishment projects, suitable professional adviceshould be obtained.3.4. Gifts or other gratuities from potential suppliers should not be accepted as it couldcompromise, or be seen as compromising, the impartiality of those involved.3.5. The evaluation procedure should be fully documented and the documents retained.The approval of the governing body should be obtained and minuted.4. Notification to Tenderers4.1. All tenderers should be notified of the outcome of their bid as soon as practicallypossible following evaluation of the submissions.5. Further Advice5.1. Further advice and support on tendering procedures may be obtained from CFCSFinance.35
ANNEX DREQUEST TO WAIVE THE NEED TO OBTAIN TENDERS(as set out in Section 2.1 of the <strong>LA</strong> <strong>Scheme</strong> <strong>for</strong> <strong>Financing</strong> <strong>Schools</strong>)• Section 2.10 of the <strong>Nottinghamshire</strong> <strong>LA</strong> <strong>Scheme</strong> <strong>for</strong> <strong>Financing</strong> <strong>Schools</strong> sets out therequirements <strong>for</strong> obtaining quotations or tenders. If it is not practical to follow theserequirements <strong>for</strong> purchases below £25,000, this must be reported to the governingbody and recorded in the minutes of the meeting.• If the requirement to obtain tenders cannot be followed <strong>for</strong> purchases of £25,000 ormore, other arrangements can be made provided prior written approval is obtainedfrom Assistant Chief Executive, (as Director of Legal Services) and CorporateDirector, Environment and Resources. The <strong>for</strong>m below should be completed with asmuch in<strong>for</strong>mation as possible in order <strong>for</strong> a decision to be properly reached as towhether or not to grant such a request.• The completed <strong>for</strong>m should be returned to Internal Audit, who will process theapplication on behalf of the Corporate Director, Environment and Resources, andconsult with Legal Services. A waiver will be authorised only if both Internal Auditand Legal Services approve the application. Formal notification of the decision will beprovided to the school.• A copy of the request <strong>for</strong>m and <strong>for</strong>mal approval must be kept by the school on therelevant project file• Internal Audit will retain a copy of the <strong>for</strong>m <strong>for</strong> monitoring purposes.Request <strong>for</strong> an exemption from the requirement to obtain tendersOfficer:School:Date:Tel:Subject:Background:Value andduration ofContract:When theneed <strong>for</strong> theContractarose:Why it is not36
appropriate toseek tenders:Other optionsexplored:Consequence ifwaiver is notapproved:How thisproposalrepresents value<strong>for</strong> money:Other relevantin<strong>for</strong>mation(include dateby whichanswerrequired):APPROVAL BYSCHOOL’SAUTHORISEDOFFICER (NAME):DESIGNATION:DATE:1.1.1 Corporate Director of Environment and Resources / Assistant Chief Executive, (asDirector of Legal Services) Response Sheet(NB Approval of both the Corporate Director of Environment and Assistant Chief Executive, (asDirector of Legal Services) must be obtained)REFERENCE NUMBER (allocated by Internal Audit)CORPORATE DIRECTOR OF Environment and Resources RESPONSE1. Is the proposed contract estimate quotedin the request?2. Is this proposal able to demonstrate value<strong>for</strong> money?3. Are the consequences of not approvingthe Waiver understood, including thealternatives and associated costimplications?4. Do the reasons given sufficiently justifygranting the Waiver under the FinancialRegulations?APPROVEDREFUSED37
BY:Reasons <strong>for</strong>decision:DATE:Subject to thefollowing conditions.Assistant Chief Executive, (as Director of Legal Services)RESPONSE1. Does the contract estimate exceed thecurrent EU threshold? (from Jan 2012these were £173,494 <strong>for</strong> supplies andservices and £4,348,350 <strong>for</strong> works)2. Is this proposal able to demonstratevalue <strong>for</strong> money?3. Are the consequences of not approving theWaiver understood, including thealternatives and associated costimplications?4. Do the reasons given sufficiently justifygranting the Waiver under the FinancialRegulations?BY:Reasons <strong>for</strong> decision:Subject to thefollowing conditions.APPROVEDDATE:REFUSEDA COPY OF THE APPROVAL WILL BE HELD BY AUDIT FOR MONITORING PURPOSES38
Topic 4Adaptation and mitigation options and responses, and the inter-relationship with sustainable development, at global and regional levelsstabilisation level, studies since the TAR that take into account inducedtechnological change may lower these price ranges to US$5-65/tCO 2-eq in 2030. 24 {WGIII 3.3, 11.4, 11.5, SPM}Research, development and demonstration (RD&D) can stimulatetechnological advances, reduce costs and enable progresstoward stabilisation.There is high agreement and much evidence that a widevariety of national policies and instruments are available togovernments to create the incentives <strong>for</strong> mitigation action.Their applicability depends on national circumstances andan understanding of their interactions, but experience fromimplementation in various countries and sectors showsthere are advantages and disadvantages <strong>for</strong> any given instrument.{WGIII 13.2, SPM}Four main criteria are used to evaluate policies and instruments:environmental effectiveness, cost effectiveness, distributionaleffects including equity, and institutional feasibility. {WGIII 13.2, SPM}General findings about the per<strong>for</strong>mance of policies are: {WGIII13.2, SPM} Integrating climate policies in broader development policiesmakes implementation and overcoming barriers easier. Regulations and standards generally provide some certaintyabout emission levels. They may be preferable to other instrumentswhen in<strong>for</strong>mation or other barriers prevent producers andconsumers from responding to price signals. However, they maynot induce innovations and more advanced technologies. Taxes and charges can set a price <strong>for</strong> carbon, but cannot guaranteea particular level of emissions. Literature identifies taxesas an efficient way of internalising costs of GHG emissions. Tradable permits will establish a carbon price. The volume ofallowed emissions determines their environmental effectiveness,while the allocation of permits has distributional consequences.Fluctuation in the price of carbon makes it difficult to estimatethe total cost of complying with emission permits. Financial incentives (subsidies and tax credits) are frequentlyused by governments to stimulate the development and diffusionof new technologies. While economic costs are generallyhigher than <strong>for</strong> the instruments listed above, they are often criticalto overcome barriers. Voluntary agreements between industry and governments arepolitically attractive, raise awareness among stakeholders andhave played a role in the evolution of many national policies.The majority of agreements have not achieved significant emissionsreductions beyond business as usual. However, some recentagreements, in a few countries, have accelerated the applicationof best available technology and led to measurable emissionreductions. In<strong>for</strong>mation instruments (e.g. awareness campaigns) may positivelyaffect environmental quality by promoting in<strong>for</strong>medchoices and possibly contributing to behavioural change, however,their impact on emissions has not been measured yet.Some corporations, local and regional authorities, NGOs andcivil groups are adopting a wide variety of voluntary actions. Thesevoluntary actions may limit GHG emissions, stimulate innovativepolicies and encourage the deployment of new technologies. Ontheir own, they generally have limited impact on national- or regional-levelemissions. {WGIII 13.4, SPM}4.4 Relationship between adaptation andmitigation options and relationship withsustainable developmentThere is growing understanding of the possibilities tochoose and implement climate response options in severalsectors to realise synergies and avoid conflicts with otherdimensions of sustainable development. {WGIII SPM}Climate change policies related to energy efficiency and renewableenergy are often economically beneficial, improve energy securityand reduce local pollutant emissions. Reducing both loss ofnatural habitat and de<strong>for</strong>estation can have significant biodiversity,soil and water conservation benefits, and can be implemented in asocially and economically sustainable manner. Forestation andbioenergy plantations can restore degraded land, manage water runoff,retain soil carbon and benefit rural economies, but could competewith food production and may be negative <strong>for</strong> biodiversity, ifnot properly designed. {WGII 20.3, 20.8; WGIII 4.5, 9.7, 12.3, SPM}There is growing evidence that decisions about macro-economicpolicy, agricultural policy, multilateral development bank lending,insurance practices, electricity market re<strong>for</strong>m, energy security and<strong>for</strong>est conservation, <strong>for</strong> example, which are often treated as beingapart from climate policy, can significantly reduce emissions (Table4.3). Similarly, non-climate policies can affect adaptive capacityand vulnerability. {WGII 20.3; WGIII SPM, 12.3}Both synergies and trade-offs exist between adaptation andmitigation options. {WGII 18.4.3; WGIII 11.9)Examples of synergies include properly designed biomass production,<strong>for</strong>mation of protected areas, land management, energyuse in buildings, and <strong>for</strong>estry, but synergies are rather limited inother sectors. Potential trade-offs include increased GHG emissionsdue to increased consumption of energy related to adaptive responses.{WGII 18.4.3, 18.5, 18.7, TS.5.2; WGIII 4.5, 6.9, 8.5, 9.5, SPM}24Studies on mitigation portfolios and macro-economic costs assessed in this report are based on top-down modelling. Most models use a global least-costapproach to mitigation portfolios, with universal emissions trading, assuming transparent markets, no transaction cost, and thus perfect implementation ofmitigation measures throughout the 21 st century. Costs are given <strong>for</strong> a specific point in time. Global modelled costs will increase if some regions, sectors (e.g.land use), options or gases are excluded. Global modelled costs will decrease with lower baselines, use of revenues from carbon taxes and auctionedpermits, and if induced technological learning is included. These models do not consider climate benefits and generally also co-benefits of mitigationmeasures, or equity issues. Significant progress has been achieved in applying approaches based on induced technological change to stabilisation studies;however, conceptual issues remain. In the models that consider induced technological change, projected costs <strong>for</strong> a given stabilisation level are reduced; thereductions are greater at lower stabilisation level.61
FINANCIAL REGU<strong>LA</strong>TIONS1.1 Introduction1.1.1 This is an annex to the <strong>Nottinghamshire</strong> <strong>Scheme</strong> <strong>for</strong> <strong>Financing</strong> <strong>Schools</strong>.1.1.2 This document is to be followed by schools opening a local bank account and in thesubsequent operation of the account. The Corporate Director, Environment andResources has specific legal responsibilities to ensure that sound financialarrangements are operating throughout all spheres of County Council activity. Thearrangements <strong>for</strong> school bank accounts need to satisfy these requirements.1.2 Opening a Local Bank Account1.2.1 Any new school joining the bank account scheme from April 2006 will be required toopen an account with the Co-operative (Co-op) Bank through their pooled accountfacility as part of the <strong>Nottinghamshire</strong> County Council (NCC) bank account. Thisaccount must be used <strong>for</strong> the first year of operation as a local bank account school.1.2.2 To open the account, schools are required to complete the Co-op Bank NCC –School A/C’s Global Application Form (Appendix 1) and Bank 1 - School BankAccount Details <strong>for</strong>m (Appendix 2). The completed <strong>for</strong>ms should be sent to NCCCFCS Finance by 30 th November (be<strong>for</strong>e the start of the new financial year) who willobtain authorisation on behalf of NCC and <strong>for</strong>ward onto the Co-op Bank to open theaccount.1.2.3 <strong>Schools</strong> may only change their bank account at the beginning of the financial year.Any school intending to change bank accounts must notify CFCS Finance of theirintention by 30 th November (be<strong>for</strong>e the start of the new financial year).1.2.4 Any school wishing to change their bank account must ensure that they comply withthe <strong>LA</strong> <strong>Scheme</strong> section 3.5.1 – Restrictions on accounts. A list of approved banksand building societies is attached as Appendix 3.1.2.5 Investments of a speculative nature may not be entered into.1.3 Authorised Signatories1.3.1 Two signatories are required on all cheques, these must be school employees. Thevalue to which each signatory shall be authorised to sign should be appropriate totheir position. The Headteacher should arrange <strong>for</strong> limits of authority to beestablished and recorded.1.3.2 Wherever possible, signatories to cheques should not also be involved in theprocesses of ordering or receiving goods and services, or in certifying invoices <strong>for</strong>payments.1.3.3 All cheques over £5,000 in value require the personal signature of the Headteacheror their nominated delegate.1.3.4 Under no circumstances should blank cheques be signed by any of the approvedsignatories.1.3.5 Any change in the signatories on the bank account should be notified to CFCSFinance by completing a Bank 2 <strong>for</strong>m (Appendix 4). A copy of the <strong>for</strong>m should beretained at the school <strong>for</strong> audit purposes.40
1.3.6 <strong>Schools</strong> that operate a Co-op Bank ‘pooled’ account that require a change toauthorised signatories should also complete a Co-op Bank change of signatoriesmandate <strong>for</strong>m (Appendix 5). This <strong>for</strong>m must be returned to CFCS Finance to<strong>for</strong>ward onto the Co-op Bank.1.4 Scope <strong>for</strong> Expenditure and Income from School Bank Accounts1.4.1 No account shall be allowed to become overdrawn. Where a school has a bankaccount as part of the ‘pooled’ bank account scheme and this becomes overdrawn,an interest charge will be made against the overdrawn balance.1.4.2 <strong>Schools</strong> should make arrangements to order their own cheques from their bank. Allcheques must be crossed and printed “account payee only”. Stocks of unusedcheques should be adequately secured at all times. Cancelled cheques should beclearly marked as such and retained on file.1.4.3 Adequate invoices/vouchers clearly detailing the nature of expenditure must supportall payments from the account. These should be kept in accordance with Annex A –Retention of Financial Records of the <strong>Scheme</strong> <strong>for</strong> <strong>Financing</strong> <strong>Schools</strong>.1.4.4 Petty cash should be managed on the Imprest principle (i.e. the cash ‘topped up’ to apredetermined limit on a monthly basis in line with expenditure incurred during theprevious month). Payments from petty cash should be limited to minor items ofexpenditure only, which shall be supported by receipted invoices or vouchersidentifying VAT, which shall be separately accounted <strong>for</strong>. No income shall be paidinto petty cash. The value of cash in hand should be independently confirmed on aregular basis, not less frequently than monthly, and included in the bankreconciliation.1.4.5 Direct Debit facilities may be used <strong>for</strong> the payment of utility bills. The writtenagreement of the Corporate Director, Environment and Resources must be obtainedin order <strong>for</strong> direct debit facilities to be used <strong>for</strong> any other purpose, with the exceptionof GM and GM special schools at 1 April 1999 which may continue to use direct debitfacilities in place at 31 March 1999 but should notify these to CFCS Finance. It isthe responsibility of the Headteacher to ensure that the bank account does not gooverdrawn as a result of direct debit payments. All direct debit facilities should bekept under regular review, and the school shall provide CFCS Finance with a list ofcontinuing direct debits at the beginning of each financial year (Appendix 6). Careshould be taken to ensure that all payments made by direct debit are promptlyrecorded in the school’s accounts.1.4.6 Standing orders may not be entered into at all.1.4.7 All income shall be paid into the account promptly and in full. There must be nopayment of expenditure out of income received. All payments into the bank accountshould be by paying-in book and not separate slips. They should contain details ofthe drawers of all cheques paid in.1.4.8 <strong>Schools</strong> can receive income by BACS (Bankers Automated Clearing System)1.5 Accounting and Reporting Requirements1.5.1 All financial transactions should be entered into the school’s local accounting systempromptly and accurately and, in the case of expenditure, be<strong>for</strong>e the production ofcheques.1.5.2 The school’s accounts <strong>for</strong>m part of the overall County Council accounts and theCorporate Director, Environment and Resources is obliged to maintain these in a41
prescribed <strong>for</strong>m. All income and expenditure should be recorded against anappropriate account code from the approved structure.1.5.3 Monthly returns, in an approved <strong>for</strong>m from the schools local accounting systemshould be submitted promptly to CFCS Finance detailing the nature of allexpenditure incurred and income received, separately identifying VAT. These shouldbe returned to CFCS Finance by the 8 th of the month following the period end datee.g. April return by 8 th May. The only exception to this is the final March report whichmust be submitted by the deadline stated in the Final Accounts pack.1.5.4 Regular reconciliation of accounts / cash in hand with the supporting records mustbe carried out not less frequently than monthly. Responsibility <strong>for</strong> regularreconciliations must be clearly defined. All reconciliations should be fullydocumented and the records retained and made available <strong>for</strong> inspection wheneverrequired by the Corporate Director, Environment and Resources.1.5.5 A completed Reconciliation of Cumulative Balances (REC1) <strong>for</strong>m must be submittedto CFCS Finance on a monthly basis. The REC1 <strong>for</strong>m is in two parts:-• The balance on the bank statement is reconciled with the school accounts asshown on the school’s local accounting system;• The school accounts are reconciled with the County Council’s recorded balance.• REC1 <strong>for</strong>ms should be submitted to CFCS Finance by the 10 th of the month e.g.April return by 10 th May. The only exception to this is the final March report whichmust be submitted by the deadline stated in the Final Accounts pack.1.5.6 <strong>Schools</strong> are responsible <strong>for</strong> agreeing the year end Consistent Financial Reporting /Governors’ statement to their local accounts on the their local accounting system bythe end of May each year.1.5.7 <strong>Schools</strong> are required to comply with the regulations of the Inland RevenueConstruction Industry <strong>Scheme</strong> (CIS) and must sign a declaration to this effect whenjoining the local bank account scheme.1.5.8 <strong>Schools</strong> must arrange to receive bank statements on at least a monthly basis. It isrecommended that schools receive bank statements electronically to facilitate theearly completion of REC1s.1.5.9 Copies of bank statements and unreconciled listings from the local financial systemas at 30 th June, 30th September, 31 st December and 31 st March must be sent toCFCS Finance.2 ADMINISTRATION OF LOCAL BANK ACCOUNTS2.1 Instalments of Total Budget Share2.1.1 <strong>Schools</strong> will receive instalments of their total budget share and are responsible <strong>for</strong> allpayments from their budget share, the collection of income and entering all financialtransactions into their local accounting system, including appropriate accounting <strong>for</strong>VAT and taxation.2.1.2 Charges <strong>for</strong> NCC Services <strong>for</strong> <strong>Schools</strong> will be via the Biller Direct system.2.1.3 The balance of the budget share will be distributed on the following basis:-• 4% on 1 April (or the next banking day after the 1 st April if this falls on a weekendor bank holiday);• 8% each month on a date 3 working days prior to that of the County Council’smonthly payroll <strong>for</strong> schools, to those schools paying emoluments from local bankaccounts; or 8% each month net of payroll costs during the week that payroll42
costs are posted into the accounts, to those schools having their payrolladministered by the Corporate Director, Environment and Resources.2.1.4 Additional budget allocations will be distributed as one-off payments or in line withstandard instalments depending on the nature of the allocation.2.2 Timing and Method of Payment of Advances to <strong>Schools</strong>2.2.1 A timetable of scheduled tranche payments will be produced <strong>for</strong> each financial yearto notify schools of the dates payments will be made into their nominated bankaccount by BACS payment.2.2.2 Where a school has a licensed deficit, to ensure that the school is not disadvantagedin terms of cashflow, the amount of the deficit agreed with CFCS Finance, will beadvanced to the school during the course of the financial year in line with scheduledtranche payments i.e. 4% on 1 st April (or the next banking day after the 1 st April if thisfalls on a weekend or bank holiday) and 8% mid-month thereafter.2.2.3 Where a school has been advanced cashflow <strong>for</strong> a licensed deficit they will berequired to pay the total amount advanced back in the following financial year in linewith the scheduled tranche payments.2.2.4 If a school requests additional cashflow that is either not in line with the scheduledtranche payments or in excess of the agreed deficit then they will be required tosubmit a ‘Request <strong>for</strong> Cashflow Advance’ (Appendix 8) to CFCS Finance.3 GUIDANCE ON SCHOOLS USE OF DEBIT / CREDIT CARDS3.1 Introduction3.1.1 <strong>Schools</strong> are encouraged to set up debit or credit card facilities with their nominatedbank as these cards can be a useful means of facilitating electronic purchases,provided that these meet the requirements outlined below. The purpose of thisfacility would be to provide an additional means of purchasing curriculum-relatedgoods or services though the School Budget Share.3.1.2 Where schools are operating the “Co-operative Bank pooled bank account scheme”they will be offered a Business Visa Card facility as part of this. (No credit cardfacility is available through the pooled account arrangements). Other schools shouldappraise any debit / credit card arrangements offered by their bank and satisfythemselves that they provide value <strong>for</strong> money and meet the requirements outlinedbelow.3.1.3 The debit or credit cards should be issued to officers responsible <strong>for</strong> makingpurchases where other <strong>for</strong>ms of purchase, e.g. cheque or cash may not beappropriate. This could include purchasing from suppliers who will not accept acheque drawn on the school’s bank account or ordering goods over the Internet.3.1.4 The use of credit cards is permitted only on condition that the balance on theaccount is cleared in full at the end of each month.3.1.5 Under no circumstances should retail store or other such cards be used.3.2 Appraisal, approval and application stages3.2.1 The Governing Body should appraise the benefits of card arrangements, havingconsidered the potential risks when compared to the existing purchase order systemand the required controls over the use of such cards.43
3.2.2 Charges <strong>for</strong> the use of cards should be taken into account bearing in mind theproposed frequency and value of usage. The Co-operative Bank’s Business VisaCard is offered with no annual fee, although each card accrues a charge debiteddirectly against the school bank account.3.2.3 Following approval, the Governing Body should also designate the authorised usersand their financial limits of delegated authority <strong>for</strong> inclusion in the school’s FinancePolicy. These financial limits should include monthly spend restrictions.3.2.4 The school should complete the bank credit/business debit card application <strong>for</strong>msigned by the authorised school representatives and users. A copy of the completedapplication <strong>for</strong>m, together with a copy of the Governing Body minutes approving theuse, should be <strong>for</strong>warded to the Service Manager – Finance (<strong>Schools</strong>) in CFCSFinance. Furthermore, if a credit card arrangement is entered into with payment ofthe monthly balance by direct debit this should be approved in advance by CFCSFinance be<strong>for</strong>e agreements are entered into.3.3 Card Management3.3.1 An independent person (a card manager) who is not a card signatory should beresponsible <strong>for</strong> debit/credit card management, including the issue and control of thecards.3.3.2 The cardholder(s) should be issued with notes of guidance which include theindividual’s financial limit of delegated authority <strong>for</strong> the use of the particular card andsign to acknowledge receipt of the card and accompanying notes of guidance andacceptance of the conditions of use. After this, the card should be signed by thecardholder. The bank will issue Personal Identification Numbers (PINs) tocardholders.3.3.3 Each debit or credit card should be held securely when not in use; either by thecardholder personally or within the school, ideally in a safe or other secure locationwhere there is limited access.3.3.4 If a card is misused, the card should be immediately withdrawn from the card holderand the headteacher in<strong>for</strong>med <strong>for</strong> appropriate action to be taken in accordance withthe <strong>LA</strong> <strong>Scheme</strong>.3.3.5 If a card is lost, the loss should be immediately reported by the cardholder to thebank and to the card manager. A replacement card could be requested ifappropriate.3.3.6 If a cardholder leaves the school or no longer requires use of the card, the cardshould be handed in to the card manager, who should destroy the card inaccordance with accepted procedures and the bank notified.3.3.7 Cards should not normally be used <strong>for</strong> the withdrawal of cash from ATM machines orfrom any cash-back facilities offered. However, in exceptional or emergencycircumstances, cash may be withdrawn with the prior approval of the Headteacher, inwhich case a receipt should be obtained <strong>for</strong> reconciliation with the bank or credit cardstatement.3.4 Ordering and Use3.4.1 There is a responsibility on officers to obtain value <strong>for</strong> money and, in accordancewith the <strong>LA</strong> <strong>Scheme</strong>, alternative quotations or tenders should be sought whereappropriate. In particular officers should check whether there are central County44
Council contracts in place (e.g. via County Supplies) where an advantageousprice/quality of goods/services should be available, without having to obtainquotations. Consideration should be given to extra costs such as postage, packingand delivery be<strong>for</strong>e committing to the order.3.4.2 The debit or credit cards should not be used until confirmation has been made withan appropriate person that there is budget available under the budget heading tocover the cost of the proposed purchase. When using cards, it may be necessary torecord committed expenditure against the budget, to ensure that budgetary control ismaintained.3.4.3 In accordance with the specific regulations <strong>for</strong> schools, no account shall be allowedto become overdrawn; consequently confirmation should be made that there aresufficient balances in the bank account prior to the use of cards.3.4.4 When ordering goods or services, notably via the internet, the implications of havingto pay in advance should be taken the account as there is a risk of non-delivery ofgoods or provision of services. In addition <strong>for</strong> internet-based purchases, card detailsshould not be submitted unless the user is accessing a secure website, denoted bythe address line starting with: https//.3.4.5 When considering the purchase of goods from overseas, notably via the Internet,other costs such as import duty or VAT on delivery should be taken into account asthe tax position may be different. In addition, the legal position regarding nondeliveryof goods and recovery of payment may be more difficult than from a UKbasedtrader.3.4.6 The debit or credit cards must not be used <strong>for</strong> personal purchases.3.4.7 Cardholders should maintain a record of expenditure incurred, including ordersplaced at point of sale, by telephone or use of the Internet, together with supportingreceipts or vouchers. Where VAT is incurred, a valid VAT receipt should be obtainedto ensure that this may be reclaimed. It may be necessary to agree <strong>for</strong> cardholdersto report expenditure promptly so that commitments could be recorded in the localaccounting system.3.4.8 Completed expenditure records and supporting receipts and vouchers should besubmitted to the school office <strong>for</strong> the purpose of checking payments made.3.5 Payment3.5.1 The mode of payment is determined by whether a debit or credit card facility is used.Debit card payments are debited directly from the school bank account, transactionsappearing on the bank statement. Credit card balances on the monthly statementshould be cleared in full, either by cheque or an approved direct debit facility by thedue date.3.5.2 Debit card payments on bank statements, or entries on credit card statements,should be checked by an independent person wherever possible against supportingrecords and receipts on a monthly basis, and any unsupported transactions followedup with the card-holder promptly.3.5.3 Any payments appearing on the bank statement or credit card statement identifiedas not incurred by the cardholder should be reported as soon as possible to the bankand/or credit card company.45
3.5.4 Upon payment, the net expenditure and VAT should be allocated to the appropriateaccount codes in the local accounting system, <strong>for</strong> reconciliation purposes andbudgetary control.4 BILLER DIRECT CHARGES4.1 Payment Options <strong>for</strong> Biller Direct Charges4.1.1 <strong>Schools</strong> with local bank accounts are encouraged to pay <strong>for</strong> any charges madethrough the Biller Direct system by direct debit. <strong>Schools</strong> that have opted not to payby direct debit will be invoiced <strong>for</strong> charges made through Biller Direct.4.1.2 Irrespective of the payment method chosen, schools have from the day that a chargewas created on Biller Direct until midday on the ‘due date’ of the charge to raise anyqueries or dispute a charge. After this period direct debits will be processed to thetotal value of the ‘Open Bills’ less any disputed amounts4.1.3 <strong>Schools</strong> opting not to pay by direct debit will be invoiced <strong>for</strong> the undisputed charges.Failure to settle the invoiced amount in full may result in interest charges being leviedon the outstanding amount.4.1 Protocol <strong>for</strong> Disputed Biller Direct Charges4.2.1 In the event that any charges being made through Biller Direct are queried ordisputed, to ensure that both the school and service provider are treated fairly andequally, an agreed protocol has been established <strong>for</strong> the resolution of any disputes.4.2.2 Where a school disputes or queries any charges on Biller Direct, these must beraised with the Income & Credit Control section on Biller Direct be<strong>for</strong>e midday on the‘due date’ of the charge, giving a brief outline of the nature of the dispute.4.2.3 The disputed item(s) will then be identified in Biller Direct as in dispute. <strong>Schools</strong> willstill be expected to pay the remaining charges that are not in dispute on the duedate.4.2.4 Once the disputed charge has been notified to Income & Credit control, then theschool and service provider concerned have 28 days (from the date the dispute wasraised) to resolve the problem. During this period it is not expected that any externalparty would become involved in any negotiations unless the charge relates to aservice provided by an external party e.g. utilities. It remains the responsibility ofboth the school and service provider to settle the dispute.4.2.5 If, after the 28 day period, the school and service provider has failed to reach anagreement that is satisfactory to both parties, then any disputed charges in excess of£1,000 (excepting those charges raised on behalf of an external party e.g. utilities)will be referred to an Independent Disputes Panel (the Panel) <strong>for</strong> resolution.4.2.6 The panel will be made up of 3 representatives from the following groups:-• A senior member of the CFCS Department e.g. Service Director Level ortheir nominated representative;• A Primary / Secondary Headteacher;• An independent representative from a service department.4.2.7 Details of disputes will be presented to the panel by representatives from both theschool and service provider either in writing or in person. It is expected that anydisputes that reach the panel will have supporting evidence from both partiesrecording the action that has been taken to resolve the dispute. The panel wouldalso review the clarity of the original specification / agreement <strong>for</strong> the service under46
dispute. Any evidence regarding how this specification / agreement has or has notbeen met would also be required from both parties.4.2.8 Once the case has been presented, the panel will then decide on one of the optionsdetailed below: -i. The full charge is written back to the service provider;ii. The full charge is paid by the school;iii. The charge is split between both the school and the serviceprovider at a proportion to be agreed by the panel.4.2.9 The decision of the panel is final. By referring the dispute to the panel, both theschool and the service provider are agreeing to abide by their decision.4.2.10 Where any disputes under £1,000 in value have failed to be resolved between theschool and the service provider after the 28 day period, a further 2 months will begiven to resolve the dispute. The extra 2 months to resolve the dispute will apply toall disputes that have been raised in relation to charges on behalf of external partiese.g. utilities. Where there is still no agreement after this period then the dispute willbe referred to the panel and the procedure will follow points 4.2.7 to 4.2.9 above.4.2.11 The panel will meet once a term. The dates of the meetings will be agreed at thestart of each financial year.4.2.12 Income & Credit control will monitor any disputed items on Biller Direct on a monthlybasis. Where a disputed item has passed the ‘expiry’ date to be resolved (asoutlined above in points 4.2.5 and 4.2.10) then they will be referred to the disputespanel <strong>for</strong> consideration at their next scheduled meeting.4.2.13 Any disputes that are to be referred to the panel will be notified to the panel twoweeks prior to the date of the meeting. Both the school and service providerinvolved in the dispute will be asked to provide an overview of the dispute <strong>for</strong> thepanel to review prior to the meeting. Disputes will then be dealt with by the panel inaccordance with points 4.2.7 to 4.2.9 above.4.2.14 Although Income & Credit control will maintain overall responsibility <strong>for</strong> monitoringdisputed items on Biller Direct and co-ordinating disputes to be referred to the panel,they will remain independent of the negotiating process between the school, serviceprovider and if applicable the disputes panel.4.2.15 The over-riding aim of the panel is to deal with particularly difficult or complexdisputes. It is there<strong>for</strong>e expected that a referral to the panel should be seen as a‘last resort’ once all reasonable options have been explored by both parties toresolve the issue. Any evidence presented to the panel would be expected to reflectthis.4.2.16 Any outstanding disputes relating to charges predating the protocol will be dealt withthrough these arrangements following the implementation of the Protocol.47
APPENDIX 1NOTTINGHAMSHIRE COUNTY COUNCIL – SCHOOL A/C’SGLOBAL APPLICATION FORMFor Supranational Organisations eg Local Authorities/<strong>Schools</strong>/Courts(Please complete this application <strong>for</strong>m including all specimen signatures in black ink only)ACCOUNT TITLE - (NAME OF SCHOOL)Full Name of Account: NOTTS CNTY CNCL - __________________________________Your organisations registered address details:<strong>Nottinghamshire</strong> County CouncilEnvironment and Resources,County HallWest Bridg<strong>for</strong>d, NottinghamNG2 7QPMAILING ADDRESSAddress to which all communications andstatements <strong>for</strong> this Account are to be sent:____________________________________________________________________________________________________________________________________________________Post Code __________________________CONTACT NAMEContact name <strong>for</strong> all communications:Mr/Mrs/Miss/Other___________________Position Held _______________________Telephone No.________________________DEPOSITING FACILITIESCHEQUE ENCASHMENT /CHANGE REQUIREMENTSIt is expected that the local depositing facilities Please indicate likely requirements:will be required and these can be arranged at No. of encashmentsa nominated Post Office.(Weekly / Monthly*) ______________Are Post Office depositing facilities required ? Cheque Limit £ __________________Yes / No* * Delete as appropriate * Delete as appropriateWill deposits be: Daily / Weekly /Please specify the full Post Office Monthly*Changeaddress including the Post Code:________________________________ BANK USE ONLY________________________________Post Code _______________________Post Office FAD Code: ____________requirements:Approx Value of Deposits£________________ Amount £________Frequency_______Telephone Security Pass Number: (<strong>for</strong> use once your account is opened)A telephone security pass number will be used to identify you or your representaive(s) to Bank staff. Once your account hasbeen opened, it will enable you or your representative(s) to give instructions or obtain answers to queries on your account(s)over the telephone. Please choose an appropriate four-digit number if you have not already registered one with us.Pass number:You can use any cobination of numbers providing they are not consecutive or thereare not more than two of the same numbers together: (<strong>for</strong> example, not 1234 or 7778).48
GLOBAL ACCOUNT MANDATEWe authorise and request The Co-operative Bank p.l.c. (“the Bank”) to:-1. Act as Bankers on our behalf.2. To open and operate the account on our behalf under the terms of the BankingMandate dated April 2001.3. Honour all cheques or other orders <strong>for</strong> payment drawn, made or accepted on ourbehalf, including Bills of Exchange and promissory notes, even if such paymentcauses any accounts to be overdrawn or increase any existing overdrafts providedthat such documents are signed in accordance with the specimen signaturesdetailed below.4. Act on the specimen signatures in accordance with any instruction, notice, request orother documents in writing concerning our account, affairs or property.5. The Bank shall be authorised to accept written instructions (including writteninstructions sent by facsimile) from us in connection with the account, provided thatthe instructions are given and/or signed by the signatories listed below.6. The Bank shall be authorised to communicate with us by letter, telephone, facsimileand/or e-mail in connection with our account.We agree to give you immediate notice of any change in our authorised signatories.We agree that we shall be liable to the Bank <strong>for</strong> any liabilities created under items 1through to 6 above.This authority shall remain in <strong>for</strong>ce until you receive written notice to the contrarysigned in accordance with the Banking Mandate dated 13 th February 2004.SIGNING AUTHORITY: MINIMUM TWO(Please complete details on Page 3 showing details of the combination of signaturesrequired to sign cheques)INTEREST:GROSSACCOUNT TO BE ADDED TO FINANCIAL DIRECTOR: Yes / No (Delete as Appropriate)(If Yes please specify Financial Director Group Number ) : _________ACCOUNT TO BE ADDED TO REVENUE GROUP NO. 2686 / LIMIT GROUP NO. 0085<strong>Nottinghamshire</strong> County Council Authorisation: ( NOT <strong>for</strong> completion byschool staff)SIGNATURE __________________________________DATE ________________BANK USE ONLYStatement Frequency P 3 1 Sort Code 0 8 9 0 7 4P I B'S Girobank – PostAccount Number 6 1OfficeP I B'S Bank Giro – Bank Admin Set 0 8 9 2 5 0 6 1Cheque Books49
The Co-operative Bank is authorised and regulated by the Financial Services Authority (No.121885) and the Office ofFair Trading (No.006110).The Co-operative Bank subscribes to the Business Banking Code and is a member of the Financial OmbudsmanService.Registered office: The Co-operative Bank p.l.c, P.O. Box 101, 1 Balloon Street, Manchester, M60 4EP. Registered inEngland & Wales No.990937.50
APPENDIX 2Form: Bank 1To be returned when completed to:CFCS – Finance,County Hall, West Bridg<strong>for</strong>d, Nottingham, NG2 7QPSchool Bank Account Details – Co-op Pooled Accounts1. This <strong>for</strong>m should only be completed by schools opening accounts within the approved Co-operativeBank “Pooled Bank Account <strong>Scheme</strong>” account2. A separate <strong>for</strong>m should be completed <strong>for</strong> each account opened.School Name........................................................................................................................................................................Bank or Building Society...................................................................................................................................................….Branch Address……………………………………………………………………………………………………………………….………………………………………………………………………………………………………………………Sort Code Number — —Account NumberTitle of Account: (Notts County Council).............................................................................................................................Is this a <strong>LA</strong> Account? ……..If not, please specify type …………………………………………Signatories to the AccountName (please print clearly) Position Specimen signature Limit - £*............................................... ............................... ....................................... ...................................................................... ............................... ....................................... ...................................................................... ............................... ....................................... ...................................................................... ............................... ....................................... ...................................................................... ............................... ....................................... .......................*If there is a cash limit <strong>for</strong> each signatory, please specify in this column.All cheques over £5,000 in value require the personal signature of the headteacher or their nominateddelegate.Wherever possible, signatories to cheques should not be involved in the processes of ordering or receivinggoods and services, or in certifying invoices <strong>for</strong> payment.What is the combination of signatures required on each cheque? (NB: minimum of 2 required).......................................................................................................................................................................Is this the one account into which reimbursements <strong>for</strong> VAT, etc and payments of budget share are to be paid?(Please tick. NB: If you tick "Yes" we will disregard previous instructions)YesNoI certify that the details on this <strong>for</strong>m are correct.Signed ..................................................... Position* ............................................... Date .........................*Must be either Chair of Governing Body, Head Teacher or Responsible Officer.The bank or building society must acknowledge the Corporate Director’s right to in<strong>for</strong>mation and anyexplanations regarding the operation of the account as considered necessary.51
APPENDIX 3SCHOOLS WITH LOCAL BANK ACCOUNTS - APPROVED BANKS AND BUILDINGSOCIETIESRecommended ListTrading as Abbey National (part of Santander)Trading as Alliance & Leicester (part of Santander)Training as Bank of Scotland (part of HBOS)Barclays BankTrading as Brad<strong>for</strong>d & Bingley (part of Santander)Clydesdale BankHBOSHSBCTrading as Lloyds TSB Bank (part of Lloyds Group)Trading as Nat West Bank (part of RBS)Nationwide Building SocietyNorthern Rock (whilst public owned)Royal Bank of ScotlandStandard CharteredUlster BankCo-Operative Bank (whilst they remain County Council bankers)Yorkshire Bank (subsidiary of Clydesdale Bank)52
APPENDIX 4Form: Bank 2To be returned when completed to:CFCS – Finance,County Hall, West Bridg<strong>for</strong>d, Nottingham, NG2 7QPAmendments to Existing School Bank AccountParts A & E should be completed in all cases and a separate <strong>for</strong>m should be completed <strong>for</strong> each account that is affected.Part B of this <strong>for</strong>m should be completed by schools where the details relating to signatories on EXISTING accounts are beingaltered. Part C covers changing instructions <strong>for</strong> the Treasury and Part D covers closure of accounts.Part A - Account DetailsSchool Name ........................................................................................................................................................................Bank or Building Society ...........................................................................................................................................................Sort Code Number — —Account NumberTitle of Account ........................................................................................................................................................................Part B - Changes Relating to SignatoriesIf you are changing those persons authorised to sign cheques, the combination of signatories or the cash limit <strong>for</strong> any of thesignatories, please enter all the details below:-Name (please print clearly) Position Specimen signature Limit - £*............................................... ............................... ....................................... ...................................................................... ............................... ....................................... ...................................................................... ............................... ....................................... ...................................................................... ............................... ....................................... .......................*If there is a cash limit <strong>for</strong> each signatory, please specify in this column.All cheques over £5,000 in value require the personal signature of the headteacher or their nominated delegate.What is the combination of signatures required on each cheque? (NB: minimum of 2 required).......................................................................................................................................................................Part C - Change of Account <strong>for</strong> Receipt of Cash from Environment & Resources ServicesThe account referred to in Part A of this <strong>for</strong>m has not previously taken receipt of monies from Environment & ResourcesServices but this should now be the case. Please cancel any previous instructions.Signed ..................................................... Position* ............................................... Date .........................Part D - Closure Of AccountDo you intend to close the account referred to in Part A of this <strong>for</strong>m? ...................................If the answer is ‘Yes’ and you intend to open another account to replace it, please remember to complete a Bank 1 <strong>for</strong>m.Part EI certify that the details on this <strong>for</strong>m are correct.Signed ..................................................... Position* ............................................... Date .........................*Must be either Chair of Governing Body, Head Teacher or Responsible Officer.Please ensure that reference is made to the <strong>LA</strong> <strong>Scheme</strong> <strong>for</strong> <strong>Financing</strong> <strong>Schools</strong> be<strong>for</strong>e any amendments take place.(Section 3.5.1 and Annex I).53
The Co-operative Bank PLCTeam 601, Customer ServicesPO Box 250, Delf HouseSkelmersdaleWN8 6WTAPPENDIX 5Dear SirNOTTINGHAMSHIRE COUNTY COUNCIL – SCHOOL ACCOUNTSNAME OF ACCOUNT: NOTTS CNTY CNCL - ___________________________________ACCOUNT NUMBER: 089074 _______________________________________________Note: This <strong>for</strong>m is to be used when the signatories on this account are changed. Theamendment must be confirmed by TWO signatories*. At least one of the confirmingsignatories must be authorised under the terms of the existing Bank Mandate.Will you please note that:-*1______________________________________________________________is/are no longer authorised to sign <strong>for</strong> this Establishment/School/Account.and / or*2 the undermentioned officer(s) have recently been appointed to the position(s) indicated andaccordingly his/her/their signature(s), which we hereby confirm, may be accepted by you inconnection with the mandate which you hold.2. Specimen Signature2.1 Full Names – includingtitle(Block capitals please)2.2 Descriptione.g. Head Teacher, Manager etc.Specimen Signature2.3 Name and address of Post Office <strong>for</strong>Encashment purposes2.4 New mailing address <strong>for</strong> correspondenceStatements etc. (if applicable)Name and address of Bank <strong>for</strong> encashment purposes and value of encashment*Amendments confirmed by TWO signatories.Signature_______________________Signature____________________________*CAUTION – If School holds accounts with The Co-operative Bank which are not funded by the Council,Bank standard Change of Signatories Mandate requires completion. To obtain the mandate contactCustomer Services on 08457 213213.NB - All <strong>for</strong>ms, once completed should be returned to :CFCS Finance, Environment & Resources Services, County Hall,West Bridg<strong>for</strong>d, <strong>Nottinghamshire</strong>. NG2 7QP.54
APPENDIX 6DIRECT DEBITS PRO-FORMA 2012/13This pro-<strong>for</strong>ma should be completed and returned be<strong>for</strong>e 31st May 2012 to:-CFCS - FinanceNil returns are required.School Name:Cost Centre:Contact Name:Contact Number:Date:The grid below should be completed with details of all new and existing direct debits that are madefrom the school's local bank account. You should also include details of any direct debits that havebeen cancelled since the start of the previous financialyear.Company Name Value of Frequency DateofDirect Payment AuthorisedDebit by CYPS - Yes / No orFinance N/AHas thisDirect Date ofDebit finished? CancellationAuthorised by:Date:55
APPENDIX 7NEW CONSTRUCTION INDUSTRY SCHEME - SCHOOLS/NURSERIESFrom 6 th April 2007Summary of previous scheme, in <strong>for</strong>ce until 5 th April 2007:Under the Finance (No 2) Act 1975, Local Authorities are required to report paymentsto subcontractors engaged to undertake construction work. This includes workcarried out in schools/nurseries (excluding contracts that fall within the “smallpayments concession” where the labour charge is less than £1,000.)New <strong>Schools</strong> Exemption - From 6 th April 2007:• After negotiations between Industry and HMRC a major change was agreed <strong>for</strong>Local Authority schools with delegated budgets.• This new exemption means that where a contract is between the school/governingbody and the subcontractor (i.e. not with the Local Authority/LEA) and is paidfrom the school’s delegated budget, CIS reporting is not required even if thelabour charge <strong>for</strong> the contract is above £1,000.• This means the school can pay the subcontractor gross, no matter what thecost of the job, and do not have to check CIS status or other CIS regulations.• No monthly report <strong>for</strong> these payments need be made by the school to ResourcesAdministration Group.The only exceptions to this are:OR• When the contract and payment is between the subcontractor and the LocalAuthority/LEA. This will usually (but not in all cases be <strong>for</strong> major CapitalWorks).• Where this is the case the payment will be reported on behalf of the school byEnvironment & Resources Administration Group <strong>for</strong> CIS purposes.• Again no monthly report need be made by the school to Environment & ResourcesAdministration Group.• When the school spends over £1,000,000 in a year on constructions worksfrom funds other than their delegated budget. (This does not includepayments made under a PFI arrangement.)• If any school is likely to be in this position, they should contact Environment &Resources Administration Group as soon as possible <strong>for</strong> further advice.56
The new exemption should mean a virtual end to CIS reporting <strong>for</strong>schools.<strong>Schools</strong> retain the responsibility <strong>for</strong> checking Employment Status <strong>for</strong>payments they make to all individuals.• The first step is to consider Employment Status when paying invoices and ensurethey are self-employed <strong>for</strong> each contract.• Watch out <strong>for</strong> invoices being produced in a company name but payable to an individual –i.e. these must be treated as though it came from the individual.• These checks must be up to date because if the contract terms have changed theemployment status may also have changed.• Only when it is clear that the individual is self employed can they be considered asubcontractor.• If not clearly self employed they must be paid as an employee via payroll <strong>for</strong>deduction of Tax/NI.• Checking Employment Status is an integral part of New CIS.• Full guidance notes on Employment Status have been issued separately.If anyone is unclear on this, or any other CIS matter, please contact us:Please do not put the Council at risk of penalties from HM Revenue &Customs.Contact details:• Environment & Resources Administration Group, Strategic Services,County Hall• Diane Spencer ext 73325 (CIS)• Employee Services Centre, Oak House Ruddington• Patrick Henderson ext 63455 (Employment status/non-CIS)57
APPENDIX 8SchoolName:REQUEST FOR CASHFLOW ADVANCECost Code:ContactName:ContactNumber:AmountRequested:Date tobe paidback:Please complete the highlighted cells below to support your request <strong>for</strong> a cashflow advance:1 Bank Balance per last reconciled bank statement:LESS:-2 Net amount of unreconciled items(FMS6 Route: Reports/General Ledger/Unreconciled Transactions)3 Any outstanding orders(FMS6 Route: Reports/AccountsPayable/Purchase Order/Outstanding Orders)n.b. leave date fields blank4 Any direct debits due <strong>for</strong> payment be<strong>for</strong>e next scheduled tranche5 Any commitments not yet recorded but due be<strong>for</strong>e next scheduled tranche6 Current Creditor Control Balance(FMS6 Route: Reports/Trial Balance/Summary Trial Balance/By Ledger Code)ADD:-6 Current Debtor Control Balance(FMS6 Route: Reports/Trial Balance/Summary Trial Balance/By Ledger Code)7 Projected Bank Balance ShortfallPlease include any additional details you think relevant to your cashflow request in the space provided belowe.g. brief details of commitments, extraordinary expenditure etc.Signed:Date:58
LOCAL AUTHORITY LOAN SCHEMESANNEX JSchool Loan <strong>Scheme</strong>1. The School Loan <strong>Scheme</strong> will be administered by CFCS Finance.2. The School Loan <strong>Scheme</strong> will be <strong>for</strong> £2 million or 25% of school year end balances;whichever is the lower amount. There<strong>for</strong>e the amount of loans outstanding at the endof each financial year will not exceed £2 million.3. The School Loan <strong>Scheme</strong> will be <strong>for</strong> financing assets such as IT equipment,minibuses, photocopiers and relevant contributions towards capital expenditureprojects and/or to attract additional external income, such as lottery funding.4. <strong>Schools</strong> may borrow £6,000 to £50,000, except as provided <strong>for</strong> in paragraphs 5, 6 and10 below.5. A Loans Panel that will comprise of the Head of CFCS Finance, the Service Manager –Finance (<strong>Schools</strong>) and the Corporate Director – Environment and Resources, willconsider loan requests in excess of £50,000. The Loans Panel will consider issuessuch as the amount of the loan, the ability of the school to repay and the options <strong>for</strong>leasing.6. For loans in excess of £50,000 the school will be required to contribute 20% upfront.7. Loans will be repaid over three financial years, with no repayment in the financial yearof purchase (unless over £50,000).8. Repayments will be made equally over the three years and will consist of the amount ofloan to be repaid, interest (at base rate at the date the loan commenced plus 1%) andan administration fee.9. Loans will be made available on first come first served basis and quoted loans will beheld <strong>for</strong> a fixed period of time, awaiting school confirmation.10. Loan requests that would result in a school’s total loans outstanding exceeding£50,000 will be referred to the Loans Panel.11. <strong>Schools</strong> with budget deficits will be allowed loans as part of their approved expenditureplans.12. School purchases supported by loans must be made in accordance with the <strong>LA</strong>’spurchasing, tendering and contracting requirements (see section 2.10 of the <strong>Scheme</strong>).13. For IT purchases supported by loans, schools must invite quotes or tenders from<strong>Nottinghamshire</strong> County Council’s ICT service. They can be contacted on 0115 8546116 <strong>for</strong> further advice.12. For curriculum IT purchases supported by loans, schools must contact<strong>Nottinghamshire</strong> County Council’s ICT service on 0115 854 6116 <strong>for</strong> further advice.59
Local Authority Energy <strong>Financing</strong> <strong>Scheme</strong> (<strong>LA</strong>EF)13. The <strong>LA</strong>EF scheme provides an interest free loan to fund the implementation of energysaving projects, however, an administration fee will be charged to set up the loan.14. The school will repay the loan over an agreed period of time from the financial savingsthat result from the energy improvement project.15. The <strong>LA</strong>EF scheme can be used to support all or part of the school’s contributiontowards projects that are implemented under the School Condition Initiative or toimplement energy saving projects that have not been identified in the condition survey.The level of support will be dependent on the energy saving potential of the individualprojects.16. Further in<strong>for</strong>mation on the <strong>LA</strong>EF scheme should be obtained from the Energy Team –Environment and Resources on 0115 9774851.60
ANNEX KARRANGEMENTS FOR HEALTH AND SAFETY1. Corporate Health and Safety Policy Statement1.1 The Corporate Health and Safety Policy statement declares acceptance of its legalduty to pursue a policy which ensures, so far as reasonably practicable, the healthand safety of all its employees and of those persons who may be affected by itsoperations, i.e. pupils.2. Children, Families and Cultural Services Safety Policy Statement ofIntent2.1 The Children Families and Cultural Services Safety Policy Statement sets out theorganisation and arrangements established by the Corporate Director of Children,Families and Cultural Services to ensure implementation of the <strong>LA</strong>’s policy withinschools. The County Council safety manual is available in every school. All schoolshave been issued with Health and Safety index cards which can be used as a quickreference guide <strong>for</strong> many of the Health and Safety queries in schools. Furtherguidance is offered in the manual of guidance on personnel issues.2.2 It is the Corporate Director of Children, Families and Cultural Services’ policy toencourage the co-operation of all staff buy discussion and consultation with them,and their representatives, with a view to promoting and developing measures toensure adequate standards <strong>for</strong> health and safety at work are met.2.3 All levels of management must appreciate that their responsibilities <strong>for</strong> health andsafety are no less than <strong>for</strong> any other function and they have a duty to do everythingreasonably practicable to provide and maintain buildings and equipment, systems ofwork, a workplace and a working environment which are safe and without risk to thehealth of any person.2.4 To this end, the Corporate Director of Children, Families and Cultural Services andstaff in positions of responsibility have a duty to ensure that the in<strong>for</strong>mation,instruction, training and supervision necessary to ensure the health and safety of allemployees are provided in accordance with departmental procedures.2.5 For their part, employees of the Children Families and Cultural Services Departmentmust recognise that it is their duty under the Health and Safety at Work etc., Act1974 to take reasonable care of the health and safety of themselves and their fellowemployees, or third parties who may be affected by their actions at work, and cooperatewith senior staff to enable the Corporate Director of Children Families andCultural Services to meet their responsibilities in law.3. School Governors3.1 The DfEE Circular 2/94 clearly states that the statutory responsibility <strong>for</strong> health andsafety in schools is substantially unchanged by LMS. This is because the Act itselfalready provides <strong>for</strong> circumstances in which someone other than the employerexercises responsibility.3.2 For County and controlled schools, the Children Families and Cultural ServicesDepartment will retain the primary responsibility as the employer under the Healthand Safety at Work Act 1974, and will continue to have the power to issue directionson health and safety matters. (In the case of voluntary aided or foundation schools,the Governing Body, as the employer, will retain the primary responsibility).61
3.3 Governors will have a statutory duty to ensure health and safety associated with theirdelegated budgets <strong>for</strong> premises under their control. They should comply, in so far asit is in their power to do so, with the Children Families and Cultural ServicesCommittee’s written statement on health and safety and the minimum standardsprescribed by the Children Families and Cultural Services Department in its SafetyCodes of Practice <strong>for</strong> schools.3.4 The Governing Body should also be aware that an Inspector <strong>for</strong> the Health andSafety Executive or the County Council advisor may at any reasonable time, or ifthere is a dangerous situation prevailing, enter premises which he has reason tobelieve it is necessary to enter <strong>for</strong> the purpose of carrying into effect any relevantstatutory provision under the Health and Safety at Work Act 1974.3.5 The Governing Body will be required to maintain, monitor and review their ownSafety Policy Statement.62
ANNEX LLIST OF SCHOOLS COVERED BY SCHEME AS AT 1 ST APRIL 2012School Name Area DfEAbbey Gates Primary School, Ravenshead Gedling 2788Abbey Hill Primary School, Kirkby Ashfield 3797Abbey Primary School, Mansfield Mansfield 3297Abbey Road Primary School, West Bridg<strong>for</strong>d Rushcliffe 2571Albany Infant School Broxtowe 2301Albany Junior School Broxtowe 2300Alderman Pounder Infant School Broxtowe 2302Alderman White School and Language College Broxtowe 4117All Hallows CofE Primary School Gedling 3018All Saints CofE Infants Ashfield 3774All Saints Harworth CofE Primary Bassetlaw 3552All Saints Primary School, Elston Newark 3539All Saints RC School, Mansfield Mansfield 4756Annesley Primary School Ashfield 2010Annie Holgate Infant School Ashfield 2461Annie Holgate Junior School Ashfield 2460Archbishop Cranmer Primary School, Aslockton Rushcliffe 3511Arnbrook Primary School Gedling 3787Arno Vale Junior School Gedling 2200Arnold Mill Primary School Gedling 2916Arnold View Primary School Gedling 2942Asquith Primary School Mansfield 3782Awsworth Primary School Broxtowe 3783Bagthorpe Primary School Ashfield 2436Banks Road Infant School, Toton Broxtowe 2317Beardall Street Primary School Ashfield 2464Beckingham Primary School Bassetlaw 2679Beech Hill Special Mansfield 7011Beeston Fields Primary School Broxtowe 2944Berry Hill Primary School Mansfield 2947Birklands Primary School Mansfield 2173Bishop Alexander Primary School Newark 2520Bleasby CofE Primary School Newark 3065Blidworth Oaks Primary and Nursery School Newark 3793Bowbridge Primary School Newark 3292Bracken Hill Special Ashfield 7032Bracken Lane Primary School Bassetlaw 235363
Bramcote CofE Primary School Broxtowe 3370Bramcote Hills Primary School Broxtowe 2271Bramcote Park Business and Enterprise School Broxtowe 4119Brinsley Primary School Broxtowe 2395Brookhill Leys Primary School Broxtowe 3789Brookside Primary Rushcliffe 2732Broomhill Junior School Ashfield 2466Bunny CofE Primary School Rushcliffe 3072Burton Joyce Primary School Gedling 2699Butler's Hill Infant School Ashfield 2470Carlton Digby Special Gedling 7019Carnarvon Primary School Rushcliffe 2693Carr Hill Primary School Bassetlaw 2928Carsic Primary School Ashfield 2007Central Infant School, Carlton Gedling 2227Central Junior School, Carlton Gedling 2226Chilwell School Broxtowe 4121Christ Church CofE Infant School Newark 3450Christ The King Catholic Aided School & Sixth Form Gedling 4700Church Vale Primary School Mansfield 2927Chuter Ede Primary School Newark 2674Clarborough Primary School Bassetlaw 2705Coddington Primary School Newark 3081College House Junior School Broxtowe 2294Colonel Frank Seely School Gedling 4409Colwick St John the Baptist CofE Primary School Gedling 3352Coppice Farm Primary School, Arnold Gedling 2213Costock CofE Primary School Rushcliffe 3084Cotgrave Ash Lea School Rushcliffe 7023Cotgrave CofE Primary School Rushcliffe 3530Crescent Primary School Mansfield 2948Croft Primary School Ashfield 2126Crompton View Primary School Newark 2940Cropwell Bishop Primary School Rushcliffe 2723Crossdale Drive Primary School Rushcliffe 2770Cuckney CofE Primary School Bassetlaw 3087Dalestorth Primary School Ashfield 2167Daneswood Junior School Ashfield 2164Dean Hole CofE Primary School, Caunton Newark 3076Derrymount Special Gedling 7012Dukeries Community College Newark 444464
Dunham CofE Primary School Bassetlaw 3088Dyscarr Primary School, Langold Bassetlaw 3294East Markham Primary School Bassetlaw 2734Eastlands Junior School Mansfield 2175Eastwood Comprehensive School Broxtowe 4201Edgewood Primary School Ashfield 2471Edwalton Primary School Rushcliffe 2585Elkesley Primary School Bassetlaw 2741Ernehale Infant School Gedling 2206Ernehale Junior School Gedling 2201Eskdale Junior School Broxtowe 2299Ethel Wainwright Primary School Mansfield 3291Everton Primary School Bassetlaw 2742Fairfield Primary School, Staple<strong>for</strong>d Broxtowe 2310Farmilo Primary School Mansfield 3781Flintham Primary School Rushcliffe 2745Forest Glade Primary School Ashfield 2361Forest Town Primary School Mansfield 2937Forest View Junior School Newark 2801Fountaindale Special Ashfield 7009Foxwood Foundation Special Broxtowe 5950Gamston CE Primary School, Ret<strong>for</strong>d Bassetlaw 3546Garibaldi Maths and Computing College Mansfield 4041Gate<strong>for</strong>d Park Primary School Bassetlaw 2941Gilthill Primary School Broxtowe 2414Good Shepherd Catholic Primary School, Woodthorpe Gedling 3696Gotham Primary School Rushcliffe 2748Greasley Beauvale Primary School Broxtowe 3795Greenwood Primary School Ashfield 2919Greythorn Primary School Rushcliffe 2931Gunthorpe CofE Primary School Newark 3550Haddon Primary School Gedling 2225Haggonfields Primary School Bassetlaw 2614Halam CofE Primary School Newark 3104Hallcroft Infant School Bassetlaw 2346Harry Carlton School Rushcliffe 4413Hawthorne Primary School, Bestwood Village Gedling 2685Hawtonville Junior School Newark 2526Healdswood Infant School Ashfield 2165Heatherley Primary School Mansfield 2930Heathlands Primary School Mansfield 329565
Hetts Lane Infant School Mansfield 2174Heymann Primary School Rushcliffe 2590High Oakham Primary School Mansfield 3776Hillocks Primary School Ashfield 2362Hillside Primary School Ashfield 3792Holgate School Ashfield 4429Holly Hill Primary School, Selston Ashfield 2440Holly Primary School, Mansfield Mansfield 2923Hollywell Primary School Broxtowe 2910Holy Cross Catholic Primary School Ashfield 3730Holy Family Catholic Primary School, Worksop Bassetlaw 3768Holy Trinity CofE Infant School, Southwell Newark 3132Holy Trinity RC Primary School, Newark Newark 3766Horsendale Primary School Broxtowe 2417Hucknall National C of E (VA) Primary Ashfield 3791Intake Farm Primary School, Mansfield Mansfield 3780Jacksdale Primary School Ashfield 2444James Peacock Infant School Rushcliffe 2822Jeffries Primary School Ashfield 2920Jesse Gray Primary School Rushcliffe 2565John Blow Primary School, Collingham Newark 2718John Clif<strong>for</strong>d Primary School Broxtowe 2274John Davies Primary School Ashfield 2150John Hunt Primary School Newark 2678John T Rice Infant School Mansfield 2107Keyworth Primary School Rushcliffe 2924Killisick Junior School Gedling 2222Kimberley Primary School Broxtowe 2900King Edward Primary School, Mansfield Mansfield 3779King Edwin Primary School, Edwinstowe Newark 2737Kingston Park Primary School Bassetlaw 3785Kingsway Primary School, Kirkby Ashfield 2912Kinoulton Primary School Rushcliffe 2769Kirkby College Ashfield 4008Kirkby Woodhouse Primary School Ashfield 2009Kirklington Primary School Newark 2772Kneesall CE Primary School Newark 3112Lady Bay Primary School Rushcliffe 2560Lake View Primary School Newark 2821Lambley Primary School Gedling 2775Langar CofE Primary School Rushcliffe 311366
Lantern Lane Primary School Rushcliffe 2731Larkfields Infant School Broxtowe 2418Larkfields Junior School Broxtowe 2416Leamington Primary School Ashfield 2134Leas Park Junior School Mansfield 2094Leen Mills Primary School Ashfield 2490Linby-cum-Papplewick CE Primary School Gedling 3568Lovers Lane Primary School Newark 2532Lowdham CofE Primary Newark 3566Lowe's Wong Infant School Newark 2824Lowe's Wong Junior School Newark 3133Lynncroft Primary School Broxtowe 2406Magnus CofE Foundation School Newark 4583Manners Sutton Primary School, Averham Newark 2673Manor Park Infant School Gedling 2700Mapperley Plains Primary School Gedling 2228Mapplewells Primary School, Sutton in Ashfield Ashfield 2120Mattersey Primary School Bassetlaw 2779Maun Infant School, Ollerton Newark 2802Meadow Lane Infant School Broxtowe 2298Meden School and Technology College Mansfield 4075Minster CofE School Newark 4669Misson Primary School Bassetlaw 2781Misterton Primary School Bassetlaw 2784Mornington Primary School Broxtowe 2934Morven Park Primary School Ashfield 2913Muskham Primary School Newark 2796Netherfield Infant School, Warsop Mansfield 2176Netherfield Primary School Gedling 3788Nettleworth Infant School, Mansfield Woodhouse Mansfield 2093Newgate Lane Primary School Mansfield 3778Newlands Junior School Mansfield 2108Newstead Primary School Gedling 2787Normanton-on-Soar Primary School Rushcliffe 2790North Clifton Primary School Newark 2793North Wheatley CE Primary School Bassetlaw 3287Northfield Primary School Mansfield 3293Norwell CE Primary School Newark 3119Oak Tree Primary School Mansfield 3777Oliver Quibell Infant School, Newark Newark 2527Ollerton Primary School Newark 280067
Orchard Primary School Ashfield 2918Orchard Special Newark 7041Ordsall Primary School Bassetlaw 3772Orston Primary School Rushcliffe 2806Parkdale Primary School Gedling 2234Peafield Lane Primary School Mansfield 2087Phoenix Infant School Gedling 2239Pierrepont Gamston Primary School, West Bridg<strong>for</strong>d Rushcliffe 2946Pinewood Infant School and Foundation Unit Gedling 2223Porchester Junior Gedling 2236Portland School - A Specialist Science College Bassetlaw 4374Priestsic Primary and Nursery Ashfield 2140Priory CofE Primary and Nursery Bassetlaw 3771Priory Junior Gedling 2238Prospect Hill Infants and Nursery Bassetlaw 2925Prospect Hill Junior Bassetlaw 2926Python Hill Primary Newark 3784Queen Eleanor Primary Newark 2751Radcliffe-on-Trent Infant and Nursery Rushcliffe 2810Radcliffe-on-Trent Junior Rushcliffe 2812Rampton Primary Bassetlaw 2813Ramsden Primary Bassetlaw 2704Ranby CofE Primary Bassetlaw 3061Ranskill Primary Bassetlaw 2876Ravenshead CofE Primary Newark 3290Redgate Special Mansfield 7014Redlands Primary and Nursery Bassetlaw 2611Richard Bonington Primary and Nursery Gedling 2203Robert Mellors Primary and Nursery Gedling 2224Robert Miles Infant School, Bingham Rushcliffe 2692Robert Miles Junior School, Bingham Rushcliffe 2865Robin Hood Primary and Nursery Mansfield 2945Rosebrook Primary and Nursery School Mansfield 3794Round Hill Primary Broxtowe 2901Rushcliffe Comprehensive School Rushcliffe 4329Rylands Junior School, Beeston Broxtowe 2282Ryton Park Primary and Nursery Bassetlaw 2933Sacred Heart Catholic Primary School, Carlton Gedling 3690Samuel Barlow Primary and Nursery Newark 2711Seely Church of England Primary School, Arnold Gedling 3350Selston Arts and Community College Ashfield 423068
Selston CofE Infant and Nursery Ashfield 3031Sherwood Junior Mansfield 2180Sir Edmund Hillary Primary and Nursery Bassetlaw 2616Sir John Sherbrooke Junior Gedling 2860South Wolds Community School Rushcliffe 4454Springbank Primary Broxtowe 3331St Andrew's CofE Primary and Nursery Ashfield 3008St Anne's CofE Primary Bassetlaw 3496St Augustine's Infant and Nursery Bassetlaw 2621St Augustine's Junior Bassetlaw 2620St Edmund's CofE Primary and Nursery Mansfield 3004St Giles Special Bassetlaw 7021St John's CofE Primary (Staple<strong>for</strong>d) Broxtowe 3021St John's CofE Primary (Worksop) Bassetlaw 3055St Joseph's Catholic Primary (Ret<strong>for</strong>d) Bassetlaw 3710St Joseph's Catholic Primary and Nursery (Boughton) Newark 3770St Luke's CofE Primary Bassetlaw 3494St Mary Magdalene Primary School Ashfield 3310St Mary’s CofE Primary Edwinstowe Newark 3534St Matthew's CofE Primary Bassetlaw 3117St Michael's CofE Primary School, Farnsfield Newark 2006St Patrick's Catholic Primary (Harworth) Bassetlaw 3764St Patrick's Catholic Primary (Mansfield) Mansfield 3767St Peter's CofE Junior Rushcliffe 3126St Peter's CofE Primary (Farndon) Newark 3097St Peter's CofE Primary (Gringley) Bassetlaw 3548St Peter's CofE Primary (Mansfield) Mansfield 3296St Peter's CofE Primary School, East Bridg<strong>for</strong>d Rushcliffe 3089St Philip Neri with St Bede Primary & Nursery Mansfield 3769St Swithun's CofE Primary and Nursery Bassetlaw 3390St Wilfrid's CofE Primary Gedling 3073Standhill Infant Gedling 2237Stanhope Primary and Nursery Gedling 2911Sturton CofE Primary Bassetlaw 3586Sunnyside Primary Broxtowe 2292Sutton Bonington Primary Rushcliffe 2826Sutton Centre Community College Ashfield 4069Sutton Nursery Centre Ashfield 1004Sutton Road Primary and Nursery Mansfield 3775Sutton-cum-Lound CofE Primary Bassetlaw 3592Sutton-on-Trent Primary School Newark 282969
The Cotgrave Candleby Lane School Rushcliffe 3790The Gedling School and Science College Gedling 4100The Grove School, Newark Newark 4400The Kimberley School Broxtowe 4226The Mount CofE Primary and Nursery Newark 3040The Primary School of St Mary and St Martin Blyth Bassetlaw 3514Thrumpton Primary Bassetlaw 2352Tollerton Primary Rushcliffe 2858Toton Bispham Drive Junior Broxtowe 2316Trent Vale Infant and Nursery Broxtowe 2286Trowell CofE Primary Broxtowe 3143Tux<strong>for</strong>d Primary and Nursery Bassetlaw 2838Underwood CofE Primary Ashfield 3032Valley School Bassetlaw 4364Wadsworth Fields Primary Broxtowe 3796Walesby CofE Primary Newark 3145Walkeringham Primary Bassetlaw 2844West Bridg<strong>for</strong>d Infant Rushcliffe 2568West Bridg<strong>for</strong>d Junior Rushcliffe 2574Westdale Infants Gedling 2248Westdale Junior Gedling 2247Westwood Infant and Nursery Ashfield 2450William Lilley Infant and Nursery Broxtowe 2308Willoughby Primary Rushcliffe 2850Willow Brook Primary School, Keyworth Rushcliffe 2768Willow Farm Primary Gedling 2244Winthorpe Primary Newark 2853Woodborough Woods Foundation CofE VA Primary Gedling 3606Woodthorpe Infant Gedling 2202Wynndale Primary Mansfield 3298Yeoman Park Special Mansfield 701870
ANNEX NTEACHERS’ PENSIONSA governing body of any maintained school, whether or not the employer of the teachers atsuch a school, which has entered into any arrangement or agreement with a person otherthan the Authority to provide payroll services, shall ensure that any such arrangement oragreement is varied to require that person to supply salary, service and pensions data to theAuthority which the Authority requires to submit its annual return of salary and service toTeachers Pensions and to produce its audited contributions certificate.The authority will advise schools each year of the timing, <strong>for</strong>mat and specification of thein<strong>for</strong>mation required. A governing body shall also ensure that any such arrangement ofagreement is varied to require that Additional Voluntary contributions (AVCs) are passed tothe authority within the time limit specified in the AVC scheme. The governing body shallmeet any consequential costs from the schools budget share.A governing body of any maintained school which directly administers its payroll shall supplysalary, service and pensions data to the Authority which the Authority requires to submit itsannual return of salary and service to Teachers’ Pensions and to produce its auditedcontributions certificate. The authority will advise schools each year of the timing, <strong>for</strong>mat andspecification of the in<strong>for</strong>mation required from each school. A governing body shall alsoensure that Additional Voluntary Contributions (AVCs) are passed to the Authority within thetime limit specified in the AVC scheme. The governing body shall meet any consequentialcosts from the school’s budget share.71