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School Finance


Schools Three Year Formal Budget plan 2021-2024

The template for schools to complete their 3 year Budget plan can be accessed by clicking on the link below. Submissions must be made electronically and in Excel format to schoolfinanceteam@walsall.gov.uk no later than Tuesday 1st June 2021

Three Year Formal Budget Plan Template 2021-24


EY Indicative Budget notifications 2021-22

To view the document click on the link below:-

Primary Schools EY Indicative budget notification 2021-22

Nursery Schools Indicative budget notification 2021-22


High Needs top up rates 2021-22

To view the document click on the link below:-

HN Top Up Rates 2021-22


Budget Notifications 2021-22

To view the documents click on the links below:-

Budget Share Statements 2021-22 Primary

Budget Share Statements 2021-22 Secondary


Exclusion Rates 2021-22

To view the document please click on the link below:-

Exclusion Rates 2021-22


Capital Spending

DFC allocations are devolved to schools to manage alongside delegated budget shares, Schools are required to notify the LA of all proposed capital spend and seek consent where the project is in respect of building works.

Queries regarding your schools DFC allocation/balance - contact suzanne.thompson@walsall.gov.uk

For advice if the project is legible expenditure within DFC guidelines - contact shelley.oakden@walsall.gov.uk


To view the documents click on the links below:-

Capital Expenditure - Schools Guidance & Reporting requirements

Capital Expenditure - Notification of Proposed Capital Expenditure - Section 1_Appendix 1

Capital Expenditure - Notification of Proposed Capital Expenditure - Section 2_Appendix 2


Closedown Guidance and Template 2020-21

To view the documents click on the links below:-

Year End Financial guidance for Schools 2020-21Revised 09.03.21

Closedown Schedule Appendices 2020-21


Walsall Scheme for Financing Schools - January 2021

To view the document click on the link below:-

Walsall Scheme for Financing Schools - Jan 21


The Capital Statement letter to schools and the Capital Statement Year End proforma 2020-21

To view the documents click on the links below:-

Capital Statement Letter

Capital Statement Year End Proforma

Examples of Capital Expenditure


Properly Assigned Sum (PAS) Guidance and Forms 2020-21

Click on the links below for guidance and forms:-

PAS Guidance 2020-21

PAS Form A

PAS Form B


CFR reporting framework revision 1 September 2020

The ESFA have updated the 2020 to 2021 consistent financial reporting (CFR) framework to include guidance for coronavirus (COVID-19) related funding.

Section l18 now states how grants provided specifically in connection with COVID-19 should be recorded under one of the three new reporting lines added, see below:

I18: additional grant for schools

Expanded this line for 2020 to 2021 to capture grants that schools received in connection with COVID-19. There will now be 4 lines as follows:

  1. I18A: income from the Coronavirus Job Retention Scheme for staff who were furloughed by the school.

  2. I18B: income from the DfE grant scheme for reimbursing exceptional costs associated with COVID-19 that were incurred between March and July 2020.

  3. I18C: income from the £1bn COVID-19 catch-up package announced on 20 July 2020, and any other grants specifically associated with COVID-19, such as Digital Education Platforms. We will update this section if any further grants are announced in connection with COVID-19.

  4. I18D: income from other additional grants, including:

  • secondary schools to release a PE teacher to work with local primary schools

  • primary PE and sports grant

  • universal infant free school meal funding

  • free school meal supplementary grant


  • any other source of funding or income for the above activities


Temporary VAT changes following the Chancellor's Summer Statement 2020

The Chancellor of the Exchequer delivered his Summer Statement on 08 July 2020.  As part of this he announced that certain supplies of hospitality, hotel and holiday accommodation, and admission to certain attractions would be subject to the reduced rate of VAT (5%) for the period 15 July 2020 to 12 January 2021.

The supplies that will be subject to the reduced 5% rate of VAT (rather than the standard 20%) are:

  • Food and non-alcoholic beverages sold for on-premises consumption

  • Hot takeaway food and hot takeaway non-alcoholic beverages

  • Sleeping accommodation in hotels or similar establishments, holiday accommodation, pitch fees for caravans and tents

  • The reduced rate of VAT also applies to admission fees including the following:

  • Shows

  • Theatres

  • Fairs

  • Concerts

  • Museums

  • Exhibitions

  • Similar cultural events and facilities

Prior to the 15 July 2020 (next Wednesday) all council service areas need to ensure that they have updated their till systems, online presence / marketing and financial systems to take account of the changes to VAT rates for the above categories.

There is no legal requirement for prices to change.  Where prices quoted do not set out that the price excludes VAT then if prices are not changed then this will result in a temporary increase in income if prices are not altered. 

Please therefore ensure that you follow the relevant approval route for service fees and charges for your area to confirm with the appropriate officers / members whether prices need to be amended.  However in the interim you will need to make the changes to your till systems, online presence / marketing and financial systems to ensure that you continue to meet VAT requirements.

If any service areas do have any prices for items in the above categories that are specifically quoted excluding VAT then the changes to their service tills / finance systems requested above should ensure that the correct charges to customers continue to be made once the revised VAT is then applied.

If you need to confirm whether a specific charge does need a change to its VAT rate please contact Robert Page (Email: robert.page@walsall.gov.uk or contact via Microsoft Teams).


Past Pension Costs 2021-22 to be confirmed


Teachers pay and pension grant (TPG) and (TPECG) 2020-21

Links to the DfE website in respect of grants:-




HN Top Up Rates for 2020-21

Please click here for HN Top Up Rates for 2020-21.

NB. Transitional Top-up Support for Mainstream Schools – 2020-21 is a one-off funding for 2020-21 and will be paid over 38 weeks of academic year not 52 weeks of calendar year.


Supplier Payments during Covid-19 Outbreak

Special arrangements have been put into place to pay suppliers during the Covid-19 Outbreak.

To access the documents please click on the links below:-

Covid Payment Comms - School .pdf

Procurement Policy-Supplier relief due to COLVID-19.pdf



Useful Links :-










































Information on Tax Free Childcare

For the Tax-Free Childcare, UK-wide scheme to help working parents pay for childcare the UTR parents will need to quote is:   9717719117.

For Local Authority Schools only the Post code is: WS1 1TW


Notification on Children Attracting SEN Top up funding

Karen Lewis will be using the Squirrel mail secure email address @cs.walsall.gov.uk to notify the schools SENCo on children who are attracting Top Up funding. 

For Schools who are having issues accessing this email address please contact

Rhonda Gough, Business Support Co-ordinator, Children's Services Tel: 01922 658351


School Finance and Early Years Team


HMRC VAT guidance – for Voluntary Aided Schools