Guidance

Authority proforma tool (APT): purpose and process - instructions for local authorities for 2023 to 2024

Published 20 December 2022

Applies to England

1. Introduction

Every year, local authorities are required to detail their schools block funding (SBF) formulae in accordance with the arrangements set out by the Secretary of State for Education.

The Education and Skills Funding Agency (ESFA) has developed the authority proforma tool (APT) to assist local authorities to model, and then confirm, how they plan to do this for the funding year.

This guidance is designed to be used with ‘How to complete the authority proforma tool: instructions for local authorities for 2023 to 2024’; however, we recommend that you review this publication first. ‘How to complete the authority proforma tool: instructions for local authorities 2023 to 2024’ guides you on how to complete the APT, whereas this document contains the theory behind the APT and is designed to aid its understanding.

This guidance covers the APT background and purpose, and the APT structure and key components.

The current APT is an updated version of last year’s APT for communicating formulae and SBF allocations to ESFA. This publication provides non-statutory guidance from the Department for Education (DfE).

2. Background and purpose

The main purposes of the APT is to:

• allow local authorities to model different options for their SBF formulae and to act as the proforma which is submitted to ESFA in January of each year; it is also the mechanism by which ESFA provides the schools block dataset to local authorities
• capture all of the data required by ESFA to calculate academy budgets, to determine the place funding rate, including information on the number of occupied high needs places at special units and resourced provision in mainstream academies
• enable ESFA to check that the formula has been applied reasonably and in compliance with regulations and conditions of grant, and that central budgets are being allocated in line with regulations
• enable ESFA to check that all funding allocated through the schools block element of the dedicated schools grant (DSG) is passed through the funding formula set by the local authority or allocated to the growth fund or falling rolls fund
• collect data on maintained schools’ schools block budgets for publication
• use the notional allocations for academies for recoupment purposes - recoupment will continue to take place based on the budget, including the minimum funding guarantee (MFG) that the academy would have received as a maintained school
• give ESFA information about which academies and future converters are judged by the local authority, as meeting the criteria to qualify for exceptional factors or MFG exclusions, so that these can be considered in their funding allocations
• to provide data for use by DfE in modelling the national funding formula (NFF) allocations for the following year

The APT is made available to local authorities via an online portal; however, it is not available indefinitely. To ensure that the information in your APT is maintained securely it has been password protected; we will send you an email directly, providing the password for you to access your APT.

Any local authorities unable to access their APT should contact ESFA’s APT mailbox at:

APTsubmissions.QUESTIONS@education.gov.uk

3. 2023 to 2024 changes

This section addresses any changes to last year’s APT or important factors you need to consider while completing the APT.

We have made several changes to the 2023 to 2024 APT. The main points to note are:

• as set out in ‘completing the reforms to the National Funding Formula: government consultation response’ we are taking a gradual approach to transition. DfE requires that in the 2023 to 2024 academic year local authorities use all, and only, NFF factors in their local formulae and that they move their factor values 10% closer to the NFF factor values. As a result, the looked-after children factor has been removed and English as an additional language (EAL) has been restricted to EAL3
• the schools supplementary grant (SSG) has been included in the DSG for 2023 to 2024. To ensure schools do not lose funding as a result of this change, additional funding has been added to each school’s MFG baseline. The amount added reflects the number of pupils included in the school’s MFG baseline
• we have added a new worksheet for local authorities to provide details of all schools located on split sites. This information will be used for calculating eligibility for split site funding in the 2024 to 2025 NFF
• we have added a new row to the ‘Commentary’ worksheet for local authorities to record details of any amounts relating to the former local authority school improvement monitoring and brokering (LAMB) grant entered on the ‘De Delegation’ worksheet

4. Timeline

The December 2022 version of the APT is for you to model your 2023 to 2024 SBF formulae and to return this information to us. The APT is populated with schools block data, primarily drawn from the October 2022 schools census.

You must return the completed APT must be returned to ESFA by 5:00pm on Friday, 20 January 2023.

5. APT structure and key components

The following sections provide detailed information about the rationale behind the colour coding of worksheets, cells and details about the content or function of each of these worksheets.

Please note, in each worksheet there are several comments embedded into various cells. These comments provide you with hints, tips and reminders of what should and should not be entered into that cell or column.

Comments are indicated by the small red triangle at the top right-hand corner of a cell and can be seen by placing your cursor over the cell.

5.1 Colour coding of worksheets

The colour coding of the worksheets (which are also reflected in the cells of the worksheets themselves), are as follows:

Yellow - prepopulated (non-editable) data

There are 6 prepopulated worksheets in the APT. These worksheets will also have yellow cells; this is to show that they are prepopulated and non-editable.

Please note, these yellow (non-editable) cells can appear in other worksheets as well, depending on the purpose of that worksheet.

Please do not attempt to unlock and amend the yellow prepopulated cells. If you submit your APT with any of the protections removed, we will ask you to resubmit it with the protections restored.

Blue - requires user input

There are 12 worksheets in the APT that may require some user input. These worksheets will also have blue cells - this shows that they are user editable.

These worksheets, together, contain the data required for the APT to automatically calculate school-level budgets for you.

Please note, these blue (editable) cells can appear in other worksheets as well, depending on the purpose of that worksheet.

We have added a new ‘Split sites data’ worksheet for the 2023 to 2024 APT.

Purple - automated calculation/output

There are 5 worksheets in the APT that are populated automatically using cell formulae, derived from the data contained in the prepopulated and user-input worksheets.

These worksheets contain a degree of automatic calculation, which form the outputs of the APT. These worksheets will also have purple cells to show that they are calculation cells (non-editable). Although the cell formulae cannot be edited, the user can select these cells to view the formula used to populate them.

Please note, these purple (non-editable calculation) cells can appear in other worksheets as well, depending on the purpose of that worksheet. We have used automatic calculation wherever possible throughout the APT, to avoid you having to do unnecessary additional calculations and to prevent the risk of errors when using the same piece of data in more than one place, in one or more worksheets.

For example, the ‘New ISB’ worksheet calculates the funding allocated to each school under each factor, based on the data contained in the prepopulated worksheets, the user input worksheets and the funding formula factors, as specified on the ‘Proforma’ worksheet. This removes the need for you to carry out the same calculation and then enter the results yourself.

Please do not attempt to unlock and amend the purple automatic calculation cells. If you submit your APT with any of the protections removed, we will ask you to resubmit it with the protections restored.

5.2 APT worksheets

The following gives a brief description of the content and purpose of the worksheets which make up the APT.

Cover

This worksheet gives information about the APT, with the main table listing each of the other worksheets and providing a brief explanation of them.

Throughout the APT, some of the automatic calculations (purple cells) use Microsoft Excel ‘named ranges’ to help simplify the formulae - the ‘Cover’ worksheet contains a table showing these cells and the named ranges these relate to.

There is also a table at the top of the worksheet you must complete before you submit the APT to us. See the guidance on ‘How to complete the authority proforma tool (APT) instructions for local authorities for 2023 to 2024’.

You are also required to confirm that political ratification has been received. Political ratification is the approval needed under the local authority’s internal scheme of delegation, required for the local authority to be able to issue budgets to maintained schools before 28 February 2023.

Ratification may be given by the local authority’s cabinet, cabinet member, mayor or the Director of Children’s Services, but not the schools forum, because that only has a consultative role for the formula.

This should be ratified as early as possible, to enable you to meet the requirement to issue budgets to maintained schools before the end of February, and it must be no later than 28 February 2023.

A validation error will occur where you enter an invalid date or do not check the box.

Schools Block Data

This worksheet contains the school level pupil numbers and indicators, for the most part based on the autumn (October) school census returns. The table below summarises the source data for each indicator/factor.

A detailed description of all the data items can be found in the schools block dataset technical specification.

Data	Breakdown	Data Source
School list	LAEstab, URN, local authority, phase, primary year groups, secondary year groups	Mainstream schools on the autumn 2022 census. The URN is matched from get information about schools (GIAS)
Academy type	recoupment academy or 0 (0 is a maintained school)	Taken from DfE’s records - showing the status on the date of the autumn 2022 census
London fringe	Not London fringe - 1. London fringe - 1.0156360164. Alternative London fringe values based on the area cost adjustment (ACA) factor in the NFF calculations: Buckinghamshire: 1.0184, Essex: 1.0348, Hertfordshire: 1.0314, Kent: 1.0377, West Sussex: 1.0579	District as mapped from the school postcode in the autumn 2022 census. The alternative values have been recalculated using the ACA multipliers in the latest NFF model
Year groups	Primary and secondary for middle schools. Primary, secondary, key stage 3 and key stage 4 for all schools	Autumn 2022 census
Number on roll (NOR)	Primary, secondary, reception, years 1 to 6, key stage 3, key stage 4, year 7, year 8, year 9, year 10, year 11	Autumn 2022 census
Reception difference	Difference between NOR in reception, autumn 2021 and spring 2022 census where the value is positive	Autumn 2021 and spring 2022 census
Free School Meals (FSM)	Separate primary/secondary	Autumn 2022 census
FSM6	Separate primary/secondary	Autumn 2022 census
Income deprivation affecting children index (IDACI)	IDACI ranks taken from the 2019 index of multiple deprivation (IMD) data split into 6 different bands, separate primary/secondary	Pupil postcodes mapped from autumn 2022 census. 2019 IMD
English as an additional language	Year 1 to year 3 in system, separate primary/secondary	Autumn 2022 census for language group, plus autumn 2019, 2020 and 2021 censuses. Mapping on unique pupil number (UPN) for on-roll records
Primary phase low prior attainment (LPA)	Year 1 to year 6 who did not achieve a good level of development	Early years foundation stage profile (EYFSP) total score mapped to the autumn 2022 census. Mapping on UPN only. As there were no EYFSP tests in 2020 and 2021, year 2 and year 3 will use the year 4 ratio or, where this is not available, the value from the 2022 to 2023 APT. Where neither of these are available the local authority average for year 4 will be used
Secondary phase IPA	Year 7, year 8, year 9, year 10 and year 11 who did not achieve the expected level of attainment	Key stage 2 attainment data mapped to the autumn 2022 census. Mapping on UPN only. As there were no key stage 2 tests in 2020 and 2021, year 8 and year 9 will use the year 10 ratio or, where this is not available, the value from the 2022 to 2023 APT. Where neither of these are available, the local authority average for year 10 will be used
Mobility	Primary or secondary. Pupil appears in census data at the same school as in the autumn 2022 census for the first time in a spring or summer census in 2020 or later. For pupils in reception only, those first appearing at their current school in the summer census are classed as mobile. As a result of the cancellation of the summer 2020 census, any pupil with an entry date at the current school which is after the spring 2020 census date (16 January 2020) and up to, and including, the summer 2020 census date (21 May 2020) will be classed as mobile	Autumn 2022 census
Sparsity distance	Primary, secondary	Autumn 2022 census, GIAS, Ordnance Survey, Office for National Statistics

Note that for the sparsity factor, middle and all-through schools’ sparsity distances are given under the ‘secondary sparsity av. distance to 2nd school’ column in the ‘Schools Block Data’ worksheet. This is a presentational issue only and the rules for pupil numbers and distances are different for middle, all-through and secondary schools.

Please also note that this is a locked worksheet and you cannot make any amendments to it. If you wish to update any of the data shown in the ‘Schools Block Data’ worksheet, you need to update the ‘Inputs & Adjustments’ worksheet.

22-23 submitted baselines

This worksheet contains the 2022 to 2023 school level baselines that local authorities have submitted to us, covering the maintained schools and academies. This data is used to populate the ‘22-23 final baselines’ worksheet which then calculates the 2022 to 2023 MFG per-pupil school budget share (SBS).

A new column has been added to include funding from the SSG which is now included in the DSG. This amount has been calculated using the baseline NOR to ensure schools receive the correct per-pupil level of protection. Full details of the calculation can be found in Annex F of ‘How to complete the authority proforma tool: instructions for local authorities 2023 to 2024’.

Please note that this is a locked worksheet, and you cannot make any amendments to it. If you wish to update any of the data shown in the ‘22-23 submitted baselines’ worksheet, you need to update the ‘22-23 final baselines’ worksheet.

22-23 HN places

This worksheet contains the latest information we hold on the number of pre-16 high needs places in each mainstream school and each academy with a special unit or resourced provision in the local authority. The information for academies relates to the 2022 to 2023 academic year, as collected via the high needs templates you submitted to us. The information for maintained schools has been taken from the 2022 to 2023 section 251 budget data.

This worksheet is included for information purposes only and does not feed into any of the APT calculations.

You may wish to refer to this prepopulated worksheet when providing the required data in the ‘Local Factors’ worksheet. With respect to high needs, you should use the ‘Local Factors’ worksheet to provide details about:

• special units or resourced provision at each school, that are designated as such by the local authority for making special provision for pupils with education, health and care (EHC) plans
• the numbers of primary, key stage 3 and key stage 4 pupils who are registered at the school (main registrations only) and are occupying places in the unit or resourced provision. The numbers must exclude pupils in those places who are not registered at the school or are in a nursery class (see the section about the ‘Local Factors’ worksheet for more information)

Please note that this is a locked worksheet, and you cannot make any amendments to it.

Proposed free schools

This worksheet contains details of free schools not included on the previous October census and are proposed to open before the end of the 2023 to 2024 academic year.

The worksheet is included for information purposes only and does not feed into any of the APT calculations.

You should use the information held on this worksheet to enter the school’s details on the ‘Inputs & Adjustments’ worksheet and, where the school is not open for the whole year, the ‘Local Factors’ worksheet.

The worksheet includes ratios for each of the factors included in the schools block, taken from the local authority averages and, where applicable, the proportion of the year for which the school will be open. The data does not contain a full breakdown of the pupil numbers. To enable you to input this information, the expected minimum and maximum pupil numbers are included.

Please note that this is a locked worksheet, and you cannot make any amendments to it.

IndicativeNFF NNDR PaidBy ESFA

This worksheet contains details of the rates figures for each school taken from the 2022 to 2023 APT (and used in the 2023 to 2024 NFF calculations). You should use this information to complete column X of the ‘Local Factors’ worksheet.

Please note that this is a locked worksheet, and you cannot make any amendments to it.

Inputs & Adjustments

Entries made in this worksheet will, in many cases, change the order of the schools on the subsequent worksheets of the APT. It is therefore important that this is completed in full before making any other changes.

This worksheet allows you to adjust the data for maintained schools and academies displayed in the prepopulated ‘Schools Block Data’ worksheet, where the schools or pupil details do not reflect the schools you expect to fund during the 2023 to 2024 financial year or their current situation. By recording changes in this way, we aim to make it easier for you and us to identify any changes made.

Please note, adjustments made to records in this worksheet will not be reflected in the ‘Schools Block Data’ worksheet, as this is locked and cannot be changed.

Any changes (such as new schools, closed schools, mergers) recorded in the ‘Inputs & Adjustments’ worksheet, will be reflected in the list of schools displayed in the following worksheets:

• Local Factors
• LA estimate of NNDR 23-24
• Adjusted Factors
• 22-23 final baselines
• De Delegation
• Education Functions
• New ISB
• Recoupment
• Validation sheet

Therefore, it is vitally important that after recording adjustments in the ‘Inputs & Adjustments’ worksheet, you review the school list shown in the ‘Local Factors’ worksheet. You should ensure that it reflects the maintained schools and academies expected to be funded in 2023 to 2024 , before continuing to enter data into the ‘Local Factors’ worksheet.

You should use this worksheet to record:

• where schools listed in the ‘Schools Block Data’ worksheet have closed, or will close before the end of the 2022 to 2023 financial year
• new maintained schools which have opened or are expected to open before the end of the 2022 to 2023 financial year
• new maintained schools which are expected to open after the end of the 2022 to 2023 financial year
• new academies and free schools
• academies which have amalgamated since the October census, or are expected to amalgamate before the end of the 2022 to 2023 financial year
• where maintained schools have converted to academy status before 4 January 2023
• changes required to the existing school data listed in the ‘Schools Block Data’ worksheet, pertaining to numbers on roll or proportions of pupils eligible for each pupil-led factor - this is where the October data does not reflect the current position

If any changes are to be made to the NOR of a year group, you must then make entries into the remainder of the NOR categories, even if these figures have not changed or are zero values. If a year group is added to or removed from a school, then you must also reflect this in the number of year groups for the school. Where pupils are added for a proportion of the year, we recommend you enter this as a formula to avoid rounding.

For all other values, such as the proportions of pupils eligible for each pupil-led factor, you only need to make an entry when the figure is different from what is shown in the ‘Schools Block Data’ worksheet. Any changes made will be reflected in the data shown in the ‘Adjusted Factors’ worksheet. If a proportion is unchanged, then you should not enter it on the ‘Inputs & Adjustments’ worksheet.

The proportions shown in the ‘Adjusted Factors’ worksheet for the above will automatically convert to a pupil number basis on the ‘Local Factors’ worksheet, once inputted.

Local Factors

In this worksheet you will need to enter the local data relevant to the individual schools.

The school details listed in columns L, M and N populate automatically based on the schools in the ‘Schools Block Data’ worksheet, plus any adjustments you have recorded in the ‘Inputs & Adjustments’ worksheet. Entries you have made in the ‘Inputs & Adjustments’ worksheet will, in many cases, change the order of the schools on the subsequent worksheets of the APT (including the ‘Local Factors’ worksheet). It is therefore important that you complete this in full before making any other changes.

It is also important that you check that the automatically listed school data is correct for the maintained schools and academies expected to be funded in the 2023 to 2024 financial year before you enter any data against the schools.

Do not attempt to add any schools to this worksheet. Any changes to the automatically populated school list need to be recorded using the ‘Inputs & Adjustments’ worksheet, as instructed above.

If, after having entered data in the ‘Local Factors’ worksheet, you then record further adjustments in the ‘Inputs & Adjustments’ worksheet, the order of the ‘Local Factors’ school list may have changed. The data you have entered in the blue cells will stay in the same place. As such, some or all the data may appear against the wrong school or academy.

LA estimate of NNDR 23-24

In this worksheet, you will need to enter details of the estimated 2023 to 2024 rates for each school, based on the known changes to rateable values and considering the 2023 to 2024 multiplier. This information will not impact on school allocations in the 2023 to 2024 APT but will be used to inform 2024 to 2025 NFF funding levels and aid the payments process, by providing useful comparisons for future years.

Adjusted Factors

This worksheet calculates the adjusted pupil numbers to be used in the final school budgets calculations, outputted automatically to the ‘New ISB’ worksheet. This draws data from the ‘Schools Block Data’, ‘Inputs & Adjustments’ and the ‘Local Factors’ worksheets.

The worksheet is populated with the same list of schools as found in the ‘Local Factors’ worksheet. It calculates the adjusted NOR and pupil numbers for all factors by multiplying the proportion of the year the school will be open by the relevant figure from either the ‘Schools Block Data’ or the ‘Inputs & Adjustments’ worksheets (depending upon whether there is an update or not).

Please note that the worksheet is populated entirely using spreadsheet formulae. This cannot be deleted or edited; however, you can select any cell to view the formula used.

22-23 final baselines

In this worksheet, you are required to provide the 2022 to 2023 schools’ baseline information, where this data is missing from the ‘22-23 submitted baselines’ worksheet. In addition, you need to input the 2022 to 2023 MFG exclusions and adjustments, as these contribute to the MFG calculations in the ‘New ISB’ worksheet.

The schools list in columns G, H and I populate automatically, based on the information previously provided in the ‘Inputs & Adjustments’ worksheet.

The 2022 to 2023 baseline information in columns J to O also populate automatically from the ’22-23 submitted baselines’ worksheet, with the relevant data as submitted by local authorities to us. In particular, these columns include:

• ’22-23 MFG NOR’ (column J) - this is the 2022 to 2023 NOR, excluding the reception uplift (if applicable) adjusted for the proportion of the year the school was open for.
• ’22-23 Rates’ (column K) - this is the 2022 to 2023 rates.
• ’22-23 Post-MFG Budget’ (column L) - this is the school’s post-MFG budget, which feeds into the ‘New ISB’ worksheet.
• ’22-23 Opening/Closing’ (column M) - this is the proportion of funding year 2022 to 2023 that the school was open for.
• ‘Additional lump sum for schools…’ (column N) - this is the additional lump sum given in 2022 to 2023 for schools that amalgamated during 2021 to 2022.
• ‘Schools supplementary grant’ (column O) - this is the provisional amount of the grant that would have been payable to the school based on the number of pupils in the baseline calculation.

The ’22-23 MFG SBS Total’ and ’22-23 MFG SBS per pupil’ (columns AH and AI respectively) are calculated and used in the MFG calculations that feed into the ‘New ISB’ worksheet.

For any MFG exclusions and adjustments, you must ensure that the full details, preferably formulaically, are entered into the relevant sections of the ‘Commentary’ worksheet.

Please note that if a narrative is not provided, a ‘failure will be noted on the ‘Validation sheet’.

Commentary

If any of the factors listed in Annex B of the How to complete the authority proforma tool: instructions for local authorities for 2023 to 2024 have been used in any other worksheet in the APT, or if you are applying any of these funding elements outside the APT, then you must provide full details of the methodology used and (where appropriate) examples.

Please note if you identify ‘Growth’, ‘Additional funding from the high needs budget’ or ‘Falling rolls funding’, criteria need to be supplied and you should include these amounts in the section 251 budget statement in the appropriate lines (‘1.4.10 Pupil growth’, ‘1.4.5 Falling Rolls Fund’ or ‘1.2.4 Additional high needs targeted funding for mainstream schools and academies’).

You may also include embedded documents, if this would be deemed helpful and column F has been added to the worksheet for this purpose.

Factor value limits

This worksheet contains details of the minimum and maximum values which can be used for each factor, in line with the requirement to move each value 10% closer to the NFF.

The following equation shows how we calculate a 10% movement for each of the NFF factors in each local authority’s formula, where:

• L1 is the baseline factor value, based on the local authority’s factor value for 2022 to 2023
• L2 is the local authority’s factor value required for 2023 to 2024 after the 10% tightening is applied
• N1 is the NFF factor value for 2022 to 2023, multiplied by the area cost adjustment (ACA)
• N2 is the 2023 to 2024 NFF factor value, multiplied by the ACA

L2 = L1 + 0.1 * (N1 − L1) + N2 − N1

If L1 is lower than N1, the value calculated is the minimum value for the factor. The maximum value will be set to 2.5% above N2.

If L1 is greater than N1, the value calculated is the maximum value for the factor. The minimum value will be set to 2.5% below N2.

If L1 is within 2.5% of N1, then you are given flexibility to set this factor value within 2.5% of the NFF factor value, either below or above the NFF value. A threshold of 2.5% should allow affordability for you under this tightening requirement.  

These values are used to validate the entries made on the ‘Proforma’ worksheet.

Proforma

The ‘Proforma’ worksheet is designed for you to enter the unit values for your funding allocation.

In this worksheet, you need to complete the relevant blue cells (dependant on the factors used) and, as with all the other worksheets of the APT, the purple cells are calculation cells that you cannot edit.

The relevant pupil units for all the pupil-led factors populate automatically in columns G and H, which is fed by the data from the ‘Adjusted Factors’ worksheet.

Once you have entered the relevant data, the subtotal and total funding amounts (as well as the proportion of total funding) are calculated in columns I, J and K respectively.

To help ensure that each factor complies with the requirement to move 10% closer to the NFF, each of the amounts entered in rows 14 to 43 are automatically validated against the acceptable range of values shown on the ‘Factor value limits’ worksheet. Any value which is outside the range will be highlighted in red and you must correct these before the APT is submitted.

Block transfers

This worksheet compares the funding allocated through the APT against the schools block funding allocated in the DSG.

The worksheet allows you to enter details of any funding transferred out of the schools block to any of the other DSG blocks, and also details of any funding transferred into the schools block. If the net funding allocated through the APT is lower than the DSG schools block allocation, then you must provide details of one of the following:

• the schools forum approval (for transfers up to 0.5% – for further information please refer to the Schools operational guide: 2023 to 2024 - please note, the transfer amount is calculated on the whole of the SBF funding prior to rates cash adjustment
• the reference of the disapplication approving the transfer (where the transfer exceeds 0.5% or forum approval has not been received)
• details of any block transfers agreed through the safety valve process

De Delegation

This worksheet should be used to detail any de-delegation values. This is where an agreement exists for specific budgets to be handed back to the local authority, by maintained schools, for funding centrally.

For the purposes of de-delegation, please note that:

• middle-deemed secondary and all-through schools have a de-delegation calculation based on both their primary and secondary pupil numbers
• academies have a de-delegation value of ‘£0.00’

You should make an entry in row 45 of the ‘Commentary’ worksheet with details of any entries relating to the former LAMB grant.

Education functions

You can fund specific services relating to maintained schools only from maintained school budget shares. This is with the agreement of maintained school members of the schools forum.

The ‘Education Functions’ worksheet collects this information. The amount entered will be a single per-pupil rate for pupils aged 5 to 16 years old, for all mainstream maintained schools.

New ISB

This is an output worksheet displaying the new individual school budgets (ISBs) for all the local authority’s schools, derived from the original school level data and any adjustments to the data recorded by the user in the editable worksheets.

The per-pupil amounts that have been entered in the proforma (the factor proportions and unit rates) have been combined with NOR to display a breakdown of the different elements contributing to each final ISB.

The final value on the New ISB shows the funding allocated to each school after deduction of the NFF national non-domestic rates (NNDR) allocation.

Please note that the worksheet is entirely populated using spreadsheet formulae. This cannot be deleted or edited; however, you can select any cell to view the formula used.

School level SB

In this worksheet, you simply select (or manually enter) the LAEstab of a school in their local authority. This will then populate the tables contained in the ‘School level SB’ worksheet (such as the proforma and de-delegation tables) with the factors and unit values already populated/selected in the respective worksheets, along with the school’s details.

This worksheet allows you to display the funding that the selected school will receive, under the formula entered into the APT. In addition to showing the total funding allocated to the selected school, the table also shows the funding after the deduction of the NFF NNDR.

The purple cells automatically populate using formulae and, therefore, the content of these cells cannot be edited. Otherwise, this worksheet is not locked, so you will have the ability to adjust it to your needs.

For example, you can:

• add rows
• delete rows (that do not contain purple cells)
• adjust row heights
• add columns
• delete columns (that do not contain purple cells)
• adjust column widths
• overtype any text (not contained in purple cells)

The print range is pre-set to print both tables shown on this sheet, but you can also adjust this if required.

There is also space for you to include your local authority’s logo or crest on this page. As such, you may find the worksheet helpful for generating a summary of the 2023 to 2024 funding, which can then be published on the local authority/school intranet, or to send to schools in the local authority.

Recoupment

This worksheet estimates the amount to be recouped, required for all academies that are open prior to 4 January 2023. This cut-off date is set to make sure that only known conversions are recorded and to ensure consistency across local authorities. Columns D to G automatically populate with the list of academies and their post-MFG budgets (after the deduction of 2023 to 2024 NFF NNDR), calculated in the ‘New ISB’ worksheet.

Growth funding adjustments and the narrative to support these (including calculations) are recorded by the user in this worksheet (column J, if applicable). We will only be able to exclude this figure from the total recoupment amount if we are satisfied that the growth fund payments are appropriate and consistent with the narrative agreed in the local authorities 2022 to 2023 APT.

Where you make a growth fund payment to an academy from September 2022, you should continue this payment until the end of August 2023 as that is when the academy receives its revised funding allocation. To enable you to continue these payments for the period April 2023 to August 2023, we will make an appropriate recoupment adjustment. This adjustment can only be made if it is supported by sufficient evidence, as provided in the required narrative.

Growth fund recoupment adjustments will not be made for ‘diseconomies of scale’ or ‘start-up’ funding. This funding will continue to be met from your growth fund for the year in which the growth fund is paid.

Growth fund recoupment adjustments can only be made for the period April to August 2023, to cover payments made to academies for increased pupil numbers from September 2022. This is because these pupils will be included in the October 2022 census data, which is used to calculate DSG payments and, subsequently, the ISB for academies which we will then recoup. A recoupment adjustment is appropriate in these circumstances because we will have already recouped DSG funding in respect of the additional pupils, but the academies will not receive this funding until September 2023.

Please note that the recoupment figures calculated in this sheet are provisional and are subject to change. We will write to you by the end of April 2023 to provide the final recoupment amounts, with respect to all academies that will have opened by 31 March 2023.

After initial recoupment calculations, we will update at points throughout the year, to reflect schools converting/opening.

Split sites data

This worksheet has been added in order to collect information for DfE to calculate distances between sites and determine split sites funding for 2024 to 2025. Your data will be quality assured by DfE, so a school’s inclusion in the data collection does not guarantee it will receive split sites funding in 2024 to 2025.

Post-16 infrastructure changes

This worksheet has been included for you to tell us about any infrastructure changes happening in maintained schools, so that we can calculate 16 to 19 revenue funding allocations for the 2023 to 2024 academic year.

Infrastructure changes often require us to adjust individual school allocations. We need to know about these now so that we can calculate and deliver accurate 16 to 19 revenue funding allocations by March 2023 and avoid notifying schools of budget changes late.

Any changes in academy sixth forms that you are aware of should also be entered here. We will use your information to confirm these with the regional schools commissioner responsible for approving significant changes with academies.

Validation

This worksheet contains important information, influenced solely by what you have input throughout the APT. The worksheet is designed to help you, should you wish to undertake any modelling and it should be used as the final review point, prior to you submitting the proforma to us.

Throughout the APT there are several in-cell validation checks in place which are there to help prevent you entering invalid data (for example, short LAEstab numbers). In addition to these checks, the ‘Validation sheet’ provides further automated checks to help minimise data entered which would result in an incorrect or unallowable allocation being calculated.

The worksheet displays a variety of pass/fail checks at differing levels. From the high-level analysis of values in the ‘Proforma’ worksheet (for example, checking the lump sums allocated do not exceed £175,000) to a lower level, such as ensuring that the NOR figures provided for the primary year groups at a specific school are equal to the same school’s total primary NOR.

At the very top of the worksheet there is the cumulative check. If the result is a pass, it indicates that all other checks have been passed.

Please note, passing all of these checks does not necessarily mean we will approve the APT. For example, even if the result is a pass on the check relevant to the ‘Commentary’ worksheet, we will still have to confirm that the narratives you have provided comply with the regulations, or that MFG exclusions have been approved.

We have not been able to build in checks to cover all scenarios, but when creating the APT, we have tried to cover most issues which have resulted in the need to resubmit APTs in the past.

The table of checks at school level, also has a cumulative check at the top of each column. If:

• the check is a pass, this indicates that all schools listed in the table below have passed that check
• the check is a fail, this indicates that at least one of the schools listed in the table below will be flagged as failing the check; you should scroll down the list to identify where the problem presents itself

The ‘Validation’ worksheet is there to help you ensure that the data has been entered correctly. Failed checks will not prevent you from submitting the APT; however, an APT submitted with failed checks is likely to require re-submission.

A new row has been added for you to record details of any amounts relating to the former LAMB grant entered on the ‘De Delegation’ worksheet.

Please note that if the sum of one or more factors or exclusions included in this worksheet is different from ‘nil’ and you have provided no commentary, there will be a failure on the ‘Validation sheet’.