Please refer to section 13 Community Facilities Scheme of Delegation
Schools are allowed to provide facilities that can be used by the local community, for example out-of hours/holiday childcare or swimming pool sessions. These facilities can benefit pupils at the school or their families, or people who live or work in the locality in which the school is situated.
Before and after schools clubs can’t be funded from the revenue budget and should not run at a loss.
Schools can charge for the use of these facilities, and a profit can also be generated, providing it is spent on the purposes of the school and/or on community facilities.
Extra-curricular activity falls into two categories for funding purposes:
Supporting the delivery of teaching and learning for pupils on roll at the school (or other maintained schools where schools are working collaboratively).
Extra-curricular activity which benefits the community, but cannot be directly linked to delivering teaching and learning benefits for pupils at the school.
It can include activities that do not provide educational benefit.
1. The Community budget should not be in deficit & any shortfall cannot be topped up from the revenue budget. Additional funds can be allocated from the school fund or PTA.
2. Any surplus of the Community budget can be carry forward to the next financial year.
3. There must be a charging policy agreed by the Finance committee to satisfy audit requirements.
Consideration should be given to the apportionment of costs. This is where the school has incurred costs that relate to the community activity through the revenue budget. Areas that could be included in any apportionment are the management, administration, caretaking, cleaning and catering expenditure.
In order to support the apportionment charges, the Governing Body should apply a reasonable and consistent approach to the costing of this support and this should be clearly recorded in committee minutes and the Schools Remissions and Charging policy.
The apportionment of costs between the school and community extended service must be actioned at least termly and within the appropriate financial year using the correct recharge codes.
It is necessary for a school to have a firm consistent charging policy in place to offset any costs incurred in revenue budget (ie staff costs or utility costs). This policy should be included in Governing body notes and reviewed annually.
Schools are required to separately account for community activities and to distinguish between those that are pupil focused and those that are community focussed. This is because legislation does not allow for the delegated school budget to fund community activities.
Please refer to the schools GL code list for the correct codes and recharge codes Schools GL code list 2017-18
Early Education funding for all eligible 2,3,and 4 year old nursery places will be paid through the school budget share and is no longer required to be coded to community budget codes.
Please see schools bulletin issue 458 dated 06.02.2017 relating to Early Years & Nursery funding