ࡱ> >;<= =bjbj eet4( ( $P\Rd9L(***>|~@x9z9z9z9z9z9z9$;[>9"9**9!!!F**x9!x9!!748*`fC^7d99097`?u0?048?480L 6!@,le99 9?( H:  BUDGET PLANNING Key Contact NameTelephoneEmailSue Beer Head of Schools Financial Services0121 303 2678HYPERLINK "mailto:sue.beer@birmingham.gov.uk"sue.beer@birmingham.gov.uk Leigh Farmer Area Finance Manager Julie Hobbins Area Finance Manager Emma Dyer Area Finance Manager 0121 303 2565 0121 464 0117 0121 464 0345 HYPERLINK "mailto:leigh.farmer@birmingham.gov.uk" leigh.farmer@birmingham.gov.uk  HYPERLINK "mailto:julie.hobbins@birmingham.gov.uk" julie.hobbins@birmingham.gov.uk  HYPERLINK "mailto:emma.dyer@birmingham.gov.uk" emma.dyer@birmingham.gov.uk Postal Address: Schools Financial Services PO Box 16421 B2 2ZA Budget Planning Keynotes Purpose Why Is Budget Planning Important? What is the School Budget Plan? The School Budget Planning Process Linking Budget Management With Cash Flow Management 6. Presentation of the School Budget Plan 7. Monitoring and Review Budget Planning Purpose The purpose of this guidance note is to advise schools on how to prepare the annual school budget plan. Why is Budget Planning Important? Budget planning is an essential part of good financial management. It provides a school with a clear view of how it intends to use its resources. The budget plan sets out how resources are allocated and provides a mechanism for monitoring expenditure throughout the year. See Budget Monitoring chapter The schools Budget Plan needs to be clearly linked to the School Improvement Plan and should provide a framework which allows staff and governors to see how the proposed spending will help the school achieve its targets and other objectives. The Budget Plan should include a column that shows actual/predicted income and expenditure that has been, or will be, incurred by the end of the previous financial year. This information will enable governors to clearly see where there have been increases or decreases in planned income and expenditure for the new financial year and will provide governors with a better understanding of the overall financial position of the school going forward. Effective budget planning provides schools with a chance to identify, at an early stage, any potential shortfall on spending and take the necessary corrective action. Similarly the budget planning process provides schools with opportunities to fully consider the use of any large surplus balances being carried forward from the previous financial year. Poor financial planning or unplanned spending can cause under or over spending and each can equally be seen as a sign of weak financial management. See Management of Surplus and Deficit Balances chapter Schools must not intentionally plan to overspend the budget. However, it is recognised that in some cases schools are unable to set balanced budgets. 2.5.1 Schools should clearly show in the Budget Plan where a surplus balance from the previous financial year is being used to help to set the budget for the new financial year. The in-year deficit position, i.e. the notified funding for the new financial year less the proposed expenditure for the new financial year; and the cumulative balance i.e. the in-year deficit position and the carry forward surplus balance from the previous year should both be clearly shown on the Budget Plan that goes to the Governing Body for approval Schools that are in this situation should be aware that this is a strong indicator that they may be heading for serious financial difficulties if expenditure is not reduced. Governors and the Local Authority need to be made aware of how the budget difficulties have arisen and how the school proposes to take the necessary corrective action. See Management of Surplus and Deficit Balances chapter 2.5.2 In cases where there is no surplus balance to call upon from the previous financial year to assist with setting the budget for the new financial year, schools need to clearly show the in-year deficit and the cumulative deficit on the Budget Plan that goes to the Governing Body for approval. As per 2.4.1, Governors and the Local Authority need to be made aware of how the budget difficulties have arisen and how the school proposes to take the necessary corrective action. See Management of Surplus and Deficit Balances chapter 2.6 Budget Plans must be approved by the Governing Body (or the Finance Committee if it is in their Terms of Reference to do so), in a timely manner and then fixed on the financial management system before spending can take place. Draft budgets must not be put onto the financial management system. See point 6 The Fair Funding Scheme of Delegation requires all maintained schools to submit a copy of the governing body approved Budget Plan, together with a copy of the staffing forecast that was used to help plan the employee part of the budget, to Schools Financial Services by 31st May of each year This is a requirement of the Local Authoritys own budget arrangements and forms part of the monitoring role which in undertaken to ensure that financial accountability and probity is being maintained in all schools. Please note that in order to comply with GDPR, the staffing forecast should show the costs for each individual post and not the names of the post holders. It is a requirement of the Local Authority that as part of the production of the annual Budget Plan schools include a column showing the predicted expenditure for each cost centre for the previous financial year, the new financial year and the following financial year Ofsted recommend that all schools produce meaningful budget plans and undertake medium term financial planning. This process can help to demonstrate the sustainability of the School Improvement Plan and takes account of issues such as pupil number forecasts and the impact on the staffing structure as well as longer term school improvement and development aspirations. Schools Financial Services can provide, as part of its services, a Three Year Strategic Financial Forecast tool which can be used to support the medium term planning process in schools. This Forecast is provided as an integral part of the cost for schools buying the Financial Bursary Service but all other schools can also purchase the Forecast either by Schools Financial Services undertaking the work on behalf of the school or by buying the software. What is the School Budget Plan? 3.1 The school Budget Plan is a clear reflection of what the likely income and expenditure will be in the school for the forthcoming financial year. The Budget Plan needs to be produced so that the school can ensure that there are sufficient funds available to pay for the delivery of the activities identified in the School Improvement Plan as well as for the general day to day running costs of the school. 4 The School Budget Planning Process 4.1 The School Budget for Local Authority maintained schools runs from the 1st April to 31st March each year. The Local Authority aims to provide schools with details of their new financial year funding streams and indicative funding streams for the following one or two years by early March. However, it is good practice for schools to start to prepare a draft budget plan any time from the beginning of the Spring Term so that governors will have an early indication of likely expenditure levels and therefore approximate income requirements for the forthcoming year. Staffing costs in schools typically account for between 70% - 80% of the schools overall expenditure so it is important to accurately forecast these costs as poor planning in this area of the budget can increase the risk of a deficit situation arising later in the financial year. Schools are able to obtain staffing costs either by using the budget planning tool on the financial management system (FMS or CMIS) or accurate staffing information will be provided by the Local Authority for schools who buy back financial services from Schools Financial Services. Schools choosing not to buy back financial services from the Local Authority may be able to obtain staffing costs from their external financial service providers The Budget Plan must provide for all categories of staffing Teaching and Non Teaching, including Teaching Assistants, Admin and Clerical, BSS, Lunch Time Supervisors, Lab Technicians, Pianists etc. The Budget Plan must also account for increments, allowances, pay awards and employee on-costs (Superannuation and National Insurance). Any known staff changes and vacancies must also be included. Non pay areas of the budget including premises, curriculum, ICT, schools development, training etc account for approximately 10%-15% of the schools overall expenditure. Basic running costs such as utilities, insurance, supplies and services are usually based on known cost trends from previous financial years with the appropriate inflation rate included in the funding allocations made. However, it is important to ensure that this source of data is reliable and that regular reviews of budget activity in previous years have been undertaken so that past inequities are not perpetuated in the new financial year. The allocation of funding for curriculum areas of the budget is a matter for individual schools to decide and can often be dealt with as part of a bidding process from department heads. A more efficient and effective method is to base the allocation of funding in line with need and school priorities. Funding against ICT Developments, general School Developments and Training etc should be based on priorities identified in the School Improvement Plan and the school should carefully consider the use of all funding streams to support these initiatives. 4.4 It is prudent and good practice to include a Contingency in the budget and experience and review of past performance should help decide the level of Contingency required. A Contingency is set aside to cover any emergencies which could occur during the year for which no specific budget provision has been made although ultimately there may prove to be no call on this part of the budget. Should this be the case, funding set aside for contingency purposes can usually be released with reasonable certainty during the Spring Term for any school improvement priorities which can be completed and paid for by the end of the financial year. 4.5 Realistic income projections for the coming financial year should be included in the Budget Plan. Schools should only include income projections that are realistic and achievable 4.6 The budget planning process should provide schools with the opportunity to consider how any surplus balances, either cumulative or in year, can be utilised or how any potential shortfall in funding can be recovered. See Management of Surplus and Deficit Balances chapter Linking Budget Management with Cash Flow Management 5.1 For schools operating their own bank accounts, cash flow is a matter to be considered during the budget planning process and during the course of the year. Schools need to prepare cash flow forecasts to ensure that they will have sufficient funds to meet their expenses month by month during the year. See Full Cheque Book Scheme chapter Presentation of the School Budget Plan 6.1 The Budget Plan needs to be approved by the Governing Body (or Finance Committee if this task has been delegated and is reflected in the Finance Committees Terms of Reference), in a timely manner, before it is entered and fixed on to the schools financial management system. Draft budget plans must not be entered onto the financial management system. It is strongly recommended that the budget plans presented to and approved by the Governing Body or Finance Committee be in the format of the schools financial management system as this will assist in the subsequent budget monitoring process. Schools are able to deviate from the standard structure if they wish, but the budget plans approved by the Governing Body must be in the same structure to enable the Governing Body to monitor expenditure against their approved plans. Budget planning working papers, such as the original staffing forecasts, relating to how funding is distributed within the Budget Plan should be retained as supporting documentation for future reference if required by Audit. Monitoring and Review 7.1 Monitoring and review should be continuous throughout the budgetary process. They are ongoing functions and extremely important, not only in the current year to gauge actual performance, but also to aid future planning and decision making. It is essential that the school's accounting systems and financial control arrangements are adequate to ensure regular and reliable information is available to budget holders, the Head Teacher and Governors. To be able to monitor budgets effectively expenditure, including commitments, should be reported to give budget holders, the Head Teacher and Governors a clear view of the overall financial position of the school. Prompt and regular reports should be prepared so that information is available to enable a quick and effective response rate. The frequency and format of reports will depend on the accounting systems and user requirements. The Local Authority's guidance on monitoring the budget can be found in the Budget Monitoring chapter.      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