Extended Schools Advice: Accounting for Community Services and Activities as From 1st April 2006

Due to changes in the DfES's requirements for the Consistent Financial Report the following additional codes have been set up in order to separate Community Extended schools transactions and Pupil Extended Schools Funding.

Appendix A - Examples of activities that fall under each heading.
Appendix B - Set up for Cash Account Schools only.
Appendix C - Set up for LM Account Schools only.

Income codes

I14 -SSG (School Standards Grant) Pupil focused
SSG is currently captured within I06 (9013). A school should now record its SSG funding here minus any amount that it spends on a community focused activity. The community focused portion should be mapped against I16.

9914 SSG Pupil Focused (recharge from 7458)

I15 - Pupil focused extended school funding and/or grants
The purpose of this code is to capture funding streams (Standards Funds, LSC, Personalised learning etc.) that are provided explicitly for extended activities that would currently be recorded in I01, I02, I05, I06 and I07. Any charges for these activities should still be captured in I08 - Income from facilities and services (9444).

9256 Pupil Focused Grant

9893 Pupil Focus Standards Fund

I16 - Community focused extended school funding and/or grants
The purpose of this code is to capture funding streams and grants (LSC (Learning Skills Council), SSG etc. that are provided for community focussed extended activities. Schools will need to include the proportion of their SSG grant that they have used for community focused activities if any here.

9915 SSG Community (recharge from 7459)

9257 Community Focus Grant

9892 Community Standards Fund

I17 - Community focused extended school facilities income
The purpose of this code is to capture charges for extended school activities that cannot be funded from the delegated budget. Charging for activities that can be funded from the delegated budget will continue to be captured within I08.

9507 Community Facility Income

Expenditure codes

E31 - Community focused extended school staff
This will include the costs of all staff employed directly by the school for extended activities that cannot be funded from the delegated budget, including apportionment of associated staff costs where appropriate (i.e. all costs that would otherwise fall in E01 - E07).

0970 Community Staff Costs (Journal from original coding)

E32 - Community focused extended school costs
This will include all running costs associated with extended school activities which cannot be funded from the delegated budget including recruitment costs, resources etc. (i.e. all costs that would otherwise fall into codes E08-E30).

2463 Community Running Costs

All transactions which are moved from where they were originally coded must be against the original code except for the SSG which must be journalled against the recharge codes.

Example:

A teacher is coded to 0480 but an element of the pay is to come from 'Community focused extended school staff'. A journal should be completed crediting 0480 and debiting 0970. For Cash Accounts school see example in Appendix B.

SSG can be apportioned how the school sees fit to I14 and I16 as shown below.

An element of the SSG grant has been deemed for community use, therefore a journal should be completed crediting 9915 and debiting 7459.

An element of the SSG grant has been deemed for pupil use, therefore a journal should be completed crediting 9914 and debiting 7458.

Any queries relating to this document should be referred to your Finance Support Officer