Expenditure
This section provides information on expenditure for schools
Expenditure on salaries and wages of permanent teaching staff consisting of gross pay including allowances, maternity pay and the employer’s contributions to National Insurance and teachers’ pensions.
Includes:
- teachers employed directly by the school including supernumerary / peripatetic teachers on short-term contracts
- relates to all contracted full-time and part-time teachers paid within the scope of the Education Act 2002
- expenditure on salaries and wages consisting of gross pay including allowances, maternity pay and the employer’s contributions to National Insurance and teachers’ pensions
- net off any teachers’ maternity pay refunds here
- teaching and learning responsibilities (TLR)
Excludes:
- any teachers employed casually and directly i.e. supply teachers (see E02)
- any teacher not employed directly by the school such as agency staff (see E26 or E27)
Relates to all supply teachers paid within the scope of the Education Act 2002.
Includes:
Salaries and wages for supply teaching staff employed directly by the school that are covering teaching staff absence for:
- curriculum release
- long-term absence
- sickness absence
-
training absence
- expenditure on salaries and wages consisting of gross pay including allowances, maternity pay and the employer’s contributions to National Insurance and superannuation
Excludes:
- supply teachers not employed directly by the school (such as, paid via an agency or another third party), regardless of the period of cover (see E26 for agency supply teachers)
Includes:
- expenditure on salaries and wages of permanent support staff employed directly by the school in support of students’ learning, consisting of gross pay including allowances, maternity pay and the employer’s contributions to National Insurance and superannuation
- childcare staff
- teaching assistants / learning support assistants
- examination invigilators and examination officers
- foreign language assistants
- librarians
- nursery assistants
- pianists
- residential childcare officers at a residential special school
- supply education support staff
- workshop, technology and science technicians
- educational welfare officers
- cover supervisors
- staff employed to follow up attendance issues
Excludes:
- education support staff not employed directly by the school. Where the cost is incurred as part of a service contract, these costs must be shown in the specific service grouping and not identified as separate staffing costs (see E27)
Includes:
Expenditure on salaries and wages of premises staff employed directly by the school, consisting of gross pay including allowances, maternity pay and the employer’s contributions to National Insurance and superannuation:
- caretakers
- cleaners
- grounds staff
- maintenance staff
- porters
- messengers
- security staff
Excludes:
- premises staff not employed directly by the school. Where the cost is incurred as part of a service contract, these costs must be shown in the framework under that service heading, such as, cleaning under E14
- premises staff employed to manage and support the school’s special facilities (see E07)
Includes:
- expenditure on salaries and wages of administrative and clerical staff employed directly by the school, consisting of gross pay including allowances, maternity pay and the employer’s contributions to National Insurance and superannuation
- business managers and bursars
- clerk to the governing body
- receptionists
- school secretaries
- other administrative staff
- telephonists
- typists
- IT Manager
Excludes:
- administrative and clerical staff not employed directly by the school – where the cost is incurred as part of a service contract, these costs must be shown in the framework under that service heading, such as, clerking service under E28
- administrative and clerical staff employed to manage and support the school’s special facilities (see E07)
- excludes IT teachers, even where they have responsibility for managing IT systems within the school (see E01)
Includes:
- expenditure on salaries and wages of catering staff employed directly by the school, consisting of gross pay including allowances, maternity pay and the employer’s contributions to National Insurance and superannuation
- cashiers
- chefs and cooks
- kitchen porters
- servers
- snack bar staff
Excludes:
- catering staff not employed directly by the school – where the cost is incurred as part of a service contract, these costs must be shown in the framework under that service heading, such as, catering contract under E25
- meal time assistants (see E07)
- catering staff employed to manage and support the school’s special facilities (see E07)
Includes:
- expenditure on salaries and wages of other staff employed directly by the school, consisting of gross pay including bonus and allowances, maternity pay and the employer’s contributions to National Insurance and superannuation
- mealtime assistants and midday supervisors
- boarding staff of a residential school, such as laundry assistants and night time social workers
- escorts (for example, for pupils with medical or special educational needs)
- liaison officers
- staff employed to manage and support pupil-focused special facilities available at the school
- staff supervising students during before and after school sessions or clubs and during breaks
- supply cost of other staff
- youth workers
- nurses and medical staff
Excludes:
- cost of other staff not employed directly by the school – where the cost is incurred as part of a service contract, these costs must be shown in the framework under that service heading, such as E28
Includes:
- recruitment costs, such as advertising, interviews, relocation expenses
- employee travel and subsistence (where not directly attributed to another CFR heading) (see E09 and E19)
- duty meals
- pensions payments including any premature retirement payments made by the school and pension deficit payments, where these are paid separately from pension contributions
- lump sum compensation and redundancy payments and medical fees
- car leasing expenditure where the cars are for staff use
- teacher inter-site travel costs
- childcare vouchers
- payments to site service officers (caretakers, school keepers) for expenses such as house gas, rates, council taxes, electricity and telephone rental
- car parking fees
Excludes:
- salary costs (see E01 to E07)
- any cost for persons not employed directly by the school – where incurred in relation to a service contract, these costs should be allocated to the relevant CFR heading (see E26, E27 and E28)
Where the apprenticeship levy is charged to a school where the local authority employs the staff, it can either be spread across lines E01 to E07 if that is most convenient, or entered as a lump sum in E08.
Includes:
- development and training costs for all staff (directly and not directly employed) at the school, including apprentices
- cost of all in-service training courses and other development opportunities
- cost of equipment and resources to provide in service training
Excludes:
- cost of supply staff used to cover the teacher absence (see E02 or E26)
Includes:
- premiums paid to insurers for supply teacher cover
- sums de-delegated by the local authority for centrally managed schemes for teaching staff costs – supply cover (long-term sickness, maternity, trade union and public duties)
Excludes:
- premiums paid to insurers for cover other than for teacher absence
- vehicle insurance (see E23)
- accident and public liability insurance for persons not employed directly by the school (see E23)
- school trip insurance (see E23)
- premises related insurance (see E23)
- non-teaching cover supervisors (see E11)
Where policies cover wider areas (for example, other staff and contract supply staff) please ask your insurer to apportion premiums across each appropriate CFR heading.
Includes:
- cover for non-teaching staff absence including unqualified cover supervisors
- employee related insurance for accident and liability, assault, fidelity guarantee, libel and slander
- sums de-delegated by the local authority for centrally managed schemes for non-teaching staff costs – supply cover (long-term sickness, maternity, trade union and public duties)
Excludes:
- insurance premiums paid to cover teaching absence for staff directly employed by the school (see E10)
- premises related insurance (see E23)
- vehicle insurance (see E23)
- accident and public liability insurance for persons not employed directly by the school (see E23)
- school trip insurance (see E23)
If the school is a member of the Risk Protection Arrangement, the whole of the membership payment should be entered at E23.
This category is a specific service grouping.
Includes:
- charges by contractors for internal and external repair, maintenance and improvement to buildings and fixed plant, including costs of labour and materials
- related professional and technical services, including labour costs where supplied as part of the contract / service
- costs of materials and equipment used by directly employed staff for internal and external repair, maintenance and improvement to buildings and fixed plant
- fixtures and fittings, such as carpet and curtains
Excludes:
- cost of premises staff who are directly employed by the school (see E04)
- cost of improvements that is above the school / local authority de minimis level (see CE01 or CE02)
- cost of maintenance and improvement of special facilities or community-focused facilities (see E24 and E32)
In the event that buildings and grounds maintenance and improvement are performed under one contract, please ask your supplier to identify the costs separately.
This category is a specific service grouping.
Includes:
- maintenance and improvement on gardens and grounds, including car parking, play areas, playground equipment, sports fields and pitches on the school campus
- related professional and technical services, including labour costs where supplied as part of the contract /service
Excludes:
- cost of staff where they are directly employed by the school (see E04)
- cost of improvements that is above the de minimis level (see CE01 or CE02)
- cost of maintenance and improvement of special facilities or community-focused facilities (see E24 and E32)
In the event that buildings and grounds maintenance and improvement are performed under one contract, please ask your supplier to identify the costs separately.
This category is a specific service grouping.
Includes:
- supplies used in cleaning and caretaking
- cost of equipment such as floor polishers, vacuum cleaners and other hardware
- charges by contractors for providing a cleaning service
- charges by contractors for providing a caretaking service
- related professional and technical services
Excludes:
- cost of staff where they are directly employed by the school (see E04)
If the school has a contract for cleaning, covering all costs including supply of labour, cleaning solutions and materials, all costs should be included in this specific service grouping.
If the school directly employs cleaning and/or caretaking staff, the costs of equipment, cleaning solutions and materials should be included in this specific service grouping and staff costs shown in E04.
For comparative purposes, benchmarking might involve comparing similar schools where the services are wholly contracted out or provided in house and comparing costs under E04 with E14 to help identify the relative costs of contracting out versus in-house provision.
Includes:
- all costs related to water and sewerage
- emptying of septic tanks
Excludes:
- any costs arising from repairs or maintenance to water or sewerage systems (see E12 or E13)
Benchmarking water expenditure over a time series and across similar schools may highlight areas of overspending due to leaks or otherwise.
Includes:
- all costs related to fuel and energy, including fuel oil, solid fuel, electricity and gas
- repayment of Salix loans for energy efficiency projects
Excludes:
- any costs arising from repairs or maintenance to energy supplies (see E12 or E13)
Energy may be a controllable expense within a school’s budget and identified separately it can lead to better conservation, for both environmental and expense reasons.
Includes:
- non-domestic rates expenditure (NNDR)
This is separate from other occupation costs because it is imposed and therefore not a controllable expense. Unlike other items in E18, where there will be some element of control, it is a difficult area to benchmark.
Includes:
- rents, lease or hire charges for premises
- refuse collection
- hygiene services, e.g. paper towels, toilet rolls, hand driers etc.
- security patrols and services
- CCTV/burglar alarm maintenance contracts
- landlord’s service charges
- health and safety costs, including fire-fighting equipment
- electrical testing and pest control
Excludes:
- cost of staff where they are directly employed by the school (see E04 and E07)
- emptying the septic tanks (see E15)
If the school has a contract, such as security services, covering all costs including supply of labour and maintenance, all costs should be included in this specific service grouping.
Includes:
- achievement gifts and prizes awarded to pupils
- books (library and text books)
- charges for the school library
- classroom and learning equipment (excluding ICT equipment)
- curriculum transport, including minibus expenses such as maintenance, tax, fuel (excludes insurance see E23)
- furniture used for teaching purposes
- pupil travel for work experience placements
- purchase, lease, hire or maintenance contracts of audio-visual or other equipment used for teaching
- reprographic resources and equipment used specifically for teaching purposes
- school trips and educational visits
- servicing and repairs to musical instruments and PE equipment used as part of the curriculum
- subscriptions, publications, periodicals and copyright fees associated with the curriculum, including sums de-delegated by the local authority (not nationally administered licences purchased by the Secretary of State)
- teaching materials
- television licence fees used for teaching purposes
- payments to alternative provision services including pupil referral units (PRU), non-maintained special schools (NMSS), and independent schools
- primary school PIP examination costs
- payments made to students in receipt of the 16-19 Bursary Fund
Excludes:
- curriculum ICT costs (see E20 and CE04)
- resources that are used for administrative purposes (see E22). Where a resource is used for curriculum and administrative purposes, and where costs are material, costs or estimates of the split should be coded separately at the time of purchase
Includes:
- educational software including site or other licences, hardware including keyboards, monitors, printers etc. used for teaching purposes
- purchase, lease, hire or maintenance contracts of ICT used for teaching
- costs of broadband, ISDN, ASDL or other dedicated phone lines
Excludes:
- resources that are used for specific administrative purposes (see E22). Where a resource is used for curriculum and administrative purposes, and where costs are material, costs or estimates of the split should be coded separately at the time of purchase
- ICT expenditure that is over the de minimis level (see CE04)
Includes:
- the costs of test and examination entry fees and any accreditation costs related to pupils. This includes GCSEs, A/AS levels and the European Baccalaureate
- administrative costs, eg external marking
Excludes:
- primary schools wouldn’t expect to see any expenditure in E21. However, if there are any administrative costs (such as external marking) incurred by taking these examinations, they should be included in E21. The cost of examination resources, such as the test papers themselves, should be recorded under E19
Includes:
- administrative stationery
- administrative printing
- administrative reprographics
- postage
- bank charges
- advertising (but not for recruitment: see E08)
- telephone charges (not dedicated internet lines: see E20)
- medical and domestic supplies
- purchase, hire or maintenance contracts of ICT or other equipment not to be used for teaching purposes
- purchase, hire, lease and maintenance of furniture and equipment not used for teaching purposes
- subscriptions, publications, periodicals and copyright fees not related to the curriculum
- school publications, such as parents’ report and school brochure
- any governors’ expenses as they should not be attached to any staff related costs
- marketing costs for school prospectuses
Excludes:
- any costs directly attributable to the curriculum (see E19 and E20)
- material costs directly attributable to another specific service grouping
Includes:
- sums de-delegated by the local authority for centrally managed insurance schemes
- premises related insurance
- vehicle insurance
- accident and public liability insurance for persons not employed directly by the school
- school trip insurance
- sums de-delegated by the local authority for contingencies (including support for schools in financial difficulties, new/closing/amalgamating schools, closing school deficits)
- payment for membership of the Risk Protection Arrangement, whether this is done through de-delegation or through a negative factor in the local formula
Excludes:
- insurance for supply teacher cover (see E10)
- other staff insurance cover (see E11)
Where a general policy includes staff related insurances, please ask your insurer to identify the premiums separately.
Includes:
- swimming pools and sports centres
- boarding provision
- rural studies and farm units
- payments by your school to another school for the benefit of pupils at the other school, for example, by a partner school in a collaboration or cluster to other schools to promote release for training
- pupil inter-site travel, such as moving between sites
- expenses relating to before and after-school clubs
- delegated home to school transport
- indirect employee expenses and agency staff expenses relating to a special facility
- purchase of trading items for re-sale, such as school uniforms, books, stationery
- donations paid by the school to a charity
- community education with a benefit to the pupils at the school
Excludes:
- staff costs associated with managing and supporting the special facility for directly employed staff (see E03, E04, E05, E06, E07)
- staff teaching in the special facility (see E01, E02)
- school trips (see E19)
- residential special schools (see E19)
- any community-focused expenditure (see E31, E32)
Attribute costs for special facilities, excluding staff costs. You should mention in the text fields on the CFR collection or third party software what special facilities are provided at the school. Expenditure on special facilities which are primarily for the benefit of pupils and the school should be coded under E24. Expenditure on facilities which are primarily for the benefit of the wider community should be coded under E31 and E32.
This category is a specific service grouping.
Includes:
- non-capital catering equipment
- provisions
- other supplies used in catering, such as cleaning materials, protective clothing
- purchase, rent, lease or hire of catering vending machines
- full cost of service contract
- related professional and technical services
- repairs and maintenance of kitchen equipment, including safety checks
- cost of providing free school meals and milk
Excludes
- cost of staff where they are directly employed by the school (see E06)
- cost of any kitchen or catering equipment above the de minimis level (see CE03)
If the school has a contract for catering, all costs, including supply of labour, food and beverages are to be included in this grouping.
If the school directly employs catering staff, the cost of supplies should be included in this service grouping and staff costs shown in E06.
Includes:
- cost paid to an agency for teaching staff that have been brought in to cover teacher absence, includes: cover of any period and for all reasons including illness, absence for training, and any leave
Excludes:
- supply teachers employed directly by the school (see E02)
Includes:
- professional services, consultancy and advice purchased from the local authority or a third party in support of the curriculum
- ICT consultancy services for the curriculum
- payments to any visiting lecturers/speakers
- courses purchased for students from external providers e.g. further education colleges or other schools
- examination invigilators
- music teachers who are self employed
- peripatetic music teachers employed by the local authority
- support for minority ethnic pupils or underachieving groups, including sums de-delegated by the local authority
- behaviour support services, including sums de-delegated by the local authority
- library and museum services, including sums de-delegated by the local authority
Excludes:
- cost of staff where they are directly employed by the school (see E01 to E03)
- cost of agency supply staff (see E26)
- consultancy and advice for administration (see E28)
Includes:
Professional services, consultancy and advice to staff and governors purchased from the local authority or an external party relating to:
- management
- finance
- legal
- personnel
- premises
- clerking service, if a clerk is not directly employed by the school
- free school meals (FSM) eligibility checking, including sums de-delegated by the local authority
- any security personnel employed to bank revenue funding
From 2018 to 2019 we are asking for payments from the school to the local authority for the cost of a Private Finance Initiative contract to be entered separately as E28b. The purpose of this is to collect data on the cost of PFI to individual maintained schools, in order to inform consideration of how PFI costs can best be funded through the national funding formula in future. We already collect this data from academies but not maintained schools.
These payments are likely to include the whole of any PFI factor that the school receives through the local authority’s funding formula, but in many cases will also include a further contribution from the school’s delegated budget.
Schools that are not part of a PFI contract will not have anything to enter in this line.
Excludes:
- cost of staff where they are directly employed by the school (see E04 to E07)
- consultancy and advice for curriculum (see E27)
Includes:
- interest paid on overdrafts and other liabilities
Excludes:
- interest received (see I08)
Includes:
- all amounts transferred to CI04 to be accumulated to fund capital works: this will also be recorded at CI04 – may include receipts from insurance claims or claims under the Risk Protection Arrangement for capital losses received into income under I11
- any amount transferred to a local authority reserve to part-fund a capital scheme which is being delivered by the local authority – this will not be matched by an income figure in the ‘income’ or ‘capital income’ lines
- any contribution made by a voluntary aided school from revenue funding to the governors’ liability for capital expenditure
- any repayment of principal on a capital loan from the local authority
- maintained schools may not enter into loan agreements with other bodies – no maintained school may borrow money (including contracting to a financial lease), other than from their local authority, when a loan scheme exists, without the permission of the Secretary of State
Excludes:
- funds specifically provided for capital purposes (see CI01 – CI03)
Expenditure on salaries and wages of staff employed directly by the school for community purposes, consisting of gross pay including allowances, maternity pay and the employer’s contributions to National Insurance and superannuation.
Includes:
- cost of all staff employed directly by the school for community-focused activities
- adult education tutors, where the school manages an adult education programme
Excludes:
- cost of school staff who are not employed directly by the school for community-focused activities (see E01 – E07)
Schools can spend their delegated budget on community facilities and may receive other sources of funding to be attributed to community-focused activities. A school would only incur costs in E31 if they directly employ staff to facilitate a community-focused facility or activity (i.e. one that is primarily for the benefit of the wider community rather than their pupils), or if the school directly contracted a third party to facilitate the facility or activity.
Example:
If the school directly employs or contracts a pottery teacher to run a class for pensioners the income would be shown in I17 (community-focused school income) and the expenditure in E31/E32 (community-focused school staff/costs). However, if a pottery teacher came to the school and asked if they could run a pottery class for pensioners independently of the school, the school could agree to let out its art room to the individual in the same way it could let out any part of its premises, such as for a wedding reception, and the income would be recorded in I08. The school would need to ensure that the letting rate covered all of its occupation costs (including utilities and insurance) and would code these as normal under E01 – E30.
Includes:
- all running costs associated with a community-focused school activity or facility
- recruitment costs, materials and so on
Excludes:
- any community-focused running costs that are incurred as a result of a third party delivering the activity who has not been directly employed or contracted by the school - these need to be recorded under E01 to E30
Schools can spend their delegated budget on community facilities and may receive other sources of funding to be attributed to community-focused activities. If the school lets out its premises to a third party, regardless of the activity, the running costs associated with this event should be recorded as normal under E01 to E30. In contrast, if the school directly employs staff or contracts a third party to facilitate a community-focused activity, the associated running costs should be recorded under E32 and the staff costs under E31.