Local authority planned expenditure benchmarking tables 2023 to 2024: explanatory note
Updated 12 October 2023
Applies to England
© Crown copyright 2023
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This publication is available at https://www.gov.uk/government/publications/section-251-2023-to-2024/local-authority-planned-expenditure-benchmarking-tables-2023-to-2024-explanatory-note
1. Introduction
The local authority planned expenditure benchmarking tables contain information submitted in the section 251 (s251) budget data collection for the 2023 to 2024 financial year. The tables show the information submitted in a format that allows users to compare planned expenditure between local authorities.
The benchmarking tables show the minimum, maximum, median and mean for each column.
The Department for Education publishes a statistical first release (SFR) approximately one week before the final tables. The SFR provides information and commentary about planned expenditure on education and young people’s services in the 2023 to 2024 financial year. It is designed to be a summary of the national picture of planned expenditure, whereas the benchmarking tables give detailed local authority level information, which allows comparison across areas.
Where information relates to items for which the local authority only has responsibility towards schools it maintains, the return gives full year budgets for schools that were maintained as at 31 March 2023. This includes any schools that were known to be converting to academy status during the year.
The final tables use s251 budget statement data loaded on the COLLECT system, as of the closing date, regardless of the return status. The tables do not include the Isles of Scilly and City of London due to their small size.
2. Changes from the 2022 to 2023 publication
1.2.12 Carbon reduction commitment allowances (PRUs) has been removed from the s251 Budget, as the Carbon Reduction Commitment Scheme has ended.
Following local authority boundary changes made in April 2023, the year-on-year table does not contain comparisons for Cumberland, and Westmorland and Furness. This is because the data is not directly comparable to Cumbria’s data for the 2022 to 2023 financial year. Some columns in the Additional Information table have also not been populated for these local authorities, as the source data outside the s251 budget data has not been updated since the boundary changes.
The statistical neighbours tool has not been updated to account for boundary changes. Therefore, statistical neighbours are not available for Cumberland and Westmorland and Furness. These local authorities can still be selected manually to produce comparisons.
3. Per capita tables: calculations and underlying data
There are 2 per capita tables:
- per capita gross
- per capita net
The per capita gross table uses the gross amount submitted on the s251 budget statement. The per capita net table uses the amount net of any income tied to that line. The tables contain the amounts submitted in each line of the s251 statement, divided by a count of children and young people (a ‘denominator’). In each case, the most appropriate available count is used according to whom that particular type of spending applies to.
For each line we choose the most relevant measure from:
- a count of pupils aged 3 to 19 in maintained schools only in the local authority
- a count of pupils aged 3 to 19 in maintained schools and all academies in the local authority
- a count of pupils aged 3 to 15 in maintained schools and all academies in the local authority
- the resident population aged up to 17 in the local authority
- the resident population aged up to 19 in the local authority
- the resident population aged 16 to 18 in the local authority
- the resident population aged 19 to 25 in the local authority
Denominators are chosen for each line based on a range of criteria, such as the age group the spending applies to and whether spending applies to maintained school pupils, academy pupils or children and young people who do not attend state schools.
Table 1: lines of the budget statement by denominator
| Denominator | Columns denominator used in per capita tables |
|---|---|
| A | 4 to 14 |
| B | 1, 3, 30 to 64, 70 to 78 |
| C | 65 to 66 |
| D | 29, 79 to 113 |
| E | 2, 15 to 28 |
| F | 67, 69 |
| G | 68 |
As more academies open, it is becoming increasingly important to distinguish which categories include spending on maintained schools only and which include spending on all state funded schools. For example, ‘supply of school places’ is a statutory function of the local authority towards all schools, so denominator B is used. ‘Schools budget insurance’ uses denominator A because local authorities do not have responsibility for this for academies[1].
Table 2 summarises the basic structure of denominators A, B and C (the ‘pupil number’ denominators). More detail can be found in the explanation following this table[2].
Table 2: structure of pupil number denominators
| Age range | Maintained school | Academy |
|---|---|---|
| Aged 3 to 15 | A, B, C | B, C |
| Aged 16 to 19 | A, B | B |
All pupil number denominators (A, B and C) include:
Table 3: pupil numbers included in denominators A, B and C
| Type of pupils | Source | Age |
|---|---|---|
| Full-time equivalent pupils educated in maintained nursery schools | January 2023 schools census[3] | 3 to 15 inclusive |
| Full-time equivalent pupils educated in maintained primary schools (including nursery classes)[4] | January 2023 schools census | 3 to 15 inclusive |
| Full-time equivalent pupils educated in maintained secondary schools | January 2023 schools census | 3 to 15 inclusive |
| Full-time equivalent pupils educated in maintained special schools | January 2023 schools census | 3 to 15 inclusive |
| Full-time equivalent pupils educated in pupil referral units | January 2023 schools census | 3 to 15 inclusive |
| Pupils educated in general hospital schools | January 2023 school level annual schools census (SLASC) [5] | 3 to 15 inclusive |
| Pupils receiving education in other settings due to arrangements made by the local authority | January 2023 alternative provision (AP) census[6] | 3 to 15 inclusive |
Denominator A:
All the pupils in Table 3, plus:
Table 4: pupil numbers additionally included in denominator A
| Type of pupils | Source | Age |
|---|---|---|
| Full-time equivalent pupils educated in maintained secondary schools | January 2023 schools census | 16 to 19 inclusive |
| Full-time equivalent pupils educated in maintained special schools | January 2023 schools census | 16 to 19 inclusive |
| Full-time equivalent pupils educated in pupil referral units | January 2023 schools census | 16 to 19 inclusive |
| Pupils educated in general hospital schools | January 2023 SLASC | 16 to 19 inclusive |
| Pupils receiving education in other settings due to arrangements made by the local authority | January 2023 AP census | 16 to 19 inclusive |
Denominator B:
All the pupils in Table 3, plus:
Table 5: pupil numbers additionally included in denominator B
| Type of pupils | Source | Age |
|---|---|---|
| Pupils receiving education in private, voluntary and independent early years settings | January 2023 early years schools census[7] | 2 to 4 inclusive[8] |
| Full-time equivalent pupils educated in all academies in the local authority | January 2023 schools census | 3 to 19 inclusive |
| Full-time equivalent pupils educated in maintained secondary schools | January 2023 schools census | 16 to 19 inclusive |
| Full-time equivalent pupils educated in maintained special schools | January 2023 schools census | 16 to 19 inclusive |
| Full-time equivalent pupils educated in pupil referral units | January 2023 schools census | 16 to 19 inclusive |
| Pupils educated in general hospital schools | January 2023 SLASC | 16 to 19 inclusive |
| Pupils receiving education in other settings due to arrangements made by the local authority | January 2023 AP census | 16 to 19 inclusive |
Denominator C:
All of the pupils in Table 3, plus:
Table 6: pupil numbers additionally included in denominator C
| Type of pupils | Source | Age |
|---|---|---|
| Pupils receiving education in private, voluntary and independent early years settings | January 2023 early years schools census | 2 to 4 inclusive |
| Full-time equivalent pupils educated in all academies in the local authority | January 2023 schools census | 3 to 15 inclusive |
Pupil numbers are based on January 2023 data collections, so they may not match the pupil numbers for whom planned expenditure is recorded in the s251 budget data perfectly. This is the case particularly where schools have opened or closed mid-year or converted to academy status. As highlighted above, pupils at schools that converted to academy status between the census date and the end of March 2023 are not counted towards the maintained schools pupil numbers only. This counts all pupils at maintained schools as at the end of March 2023, which is consistent with the local authority’s budgetary information for the relevant lines.
The population number denominators (denominators D to G) are derived from the Office for National Statistic’s (ONS’s) mid-year population projections, which are based on population data from mid-2018.
Please note that the denominators for the Early Years Benchmarking table are calculated using a different method. The denominator for the average hourly funding rates for early years are based on the planned hours, as reported by local authorities in their s251 budget.
4. Year-on-year table: calculations and underlying data
This table provides information on changes in local authorities’ planned educational expenditure between the 2022 to 2023 financial year and 2023 to 2024 financial year for selected expenditure categories.
As highlighted in the introduction, the comparisons for Cumberland, and Westmorland and Furness are not included in this table.
The high needs budget (column 2) consists of the sum of various lines relating to the high needs budget.
The compositions of the selected expenditure categories are given in Table 7, for ease of reference.
Table 7: budget lines used for comparison in year-on-year table
| Category | Lines of the s251 budget statement used in 2022 to 2023 | Lines of the s251 budget statement used in 2023 to 2024 |
|---|---|---|
| Schools budget | ||
| 1. Individual schools budget (before academy recoupment), including high needs place funding | Sum of 1.0.1 to 1.0.2 (net) | Sum of 1.0.1 to 1.0.2 (net) |
| 2. High needs budget | Sum of 1.2.1 to 1.2.13 (net) | Sum of 1.2.1 to 1.2.13 (net) |
| 3. Contingencies | 1.1.1 (net) | 1.1.1 (net) |
| Local authority budget | ||
| 4. Central support services | Sum of 1.6.1 and 2.0.1 (net) | Sum of 1.6.1 and 2.0.1 (net) |
| 5. Education welfare service | Sum of 1.5.1, 1.6.2 and 2.0.2 (net) | Sum of 1.5.1, 1.6.2 and 2.0.2 (net) |
| 6. School improvement | Sum of 1.6.7 and 2.0.3 (net) | Sum of 1.6.7 and 2.0.3 (net) |
| 7. Asset management | Sum of 1.5.2, 1.6.3 and 2.0.4 (net) | Sum of 1.5.2, 1.6.3 and 2.0.4 (net) |
| 8. Statutory or regulatory duties | Sum of 1.5.3, 1.6.4 and 2.0.5 (net) | Sum of 1.5.3, 1.6.4 and 2.0.5 (net) |
| 9. Premature retirement cost or redundancy costs (new provisions) | Sum of 1.6.5 and 2.0.6 (net) | Sum of 1.6.5 and 2.0.6 (net) |
| 10. Monitoring national curriculum assessment | Sum of 1.6.6 and 2.0.7 (net) | Sum of 1.6.6 and 2.0.7 (net) |
| 11. Home to school or college transport | Sum of 2.1.4 to 2.1.8 (net) | Sum of 2.1.4 to 2.1.8 (net) |
There are also columns showing the percentage change in 3 of the denominators between the 2022 to 2023 financial year and the 2023 to 2024 financial year. These are 3 to 19 maintained schools only (denominator A), 3 to 19 maintained schools and academies (denominator B) and 0 to 19 population (denominator E). Any large decreases in ‘maintained schools only’ pupil numbers are likely to be because schools have converted to academy status.
If the underlying cash amounts are very small, a relatively small increase or decrease between years can result in a large percentage change. The average size (noted at the top of each column), together with the values on the per-pupil table, give a general indication of the relative size of planned expenditure on these budget items. Year-on-year changes could also be a result of accounting changes or because of a local authority delegating increased levels of expenditure to its schools.
5. Additional information table: calculations and underlying data
This table provides additional information for schools forums and authorities and draws data from a number of sources.
As highlighted in the introduction, the data for Cumberland, and Westmorland and Furness is incomplete, due to some data sources being collected prior to April 2023.
Further information about the columns in this table is given below.
Table 8: columns of the additional information table
| Column number | Column heading | Description |
|---|---|---|
| 1 | 2023 to 2024 DSG schools block primary unit of funding (SBUF) per pupil | Taken directly from the amounts published as part of the dedicated schools grant (DSG) allocations. |
| 2 | 2023 to 2024 DSG schools block secondary unit of funding (SBUF) per pupil | Taken directly from the amounts published as part of the DSG). |
| 3 | Planned expenditure in addition to DSG in 2023 to 2024 | The additional cash contribution (if any) made to the schools budget by the local authority, taken from line 1.9.5 of each authority’s latest section 251 budget statements for the 2023 to 2024 financial year. |
| 4 | Percentage of maintained primary schools receiving minimum funding guarantee | The percentage of maintained primary schools recorded as receiving minimum funding guarantee on the latest authority proforma tool (APT) returns for 2023 to 2024. Academies are not included in the calculation of these percentages. |
| 5 | Percentage of maintained secondary schools receiving minimum funding guarantee | The percentage of maintained secondary schools recorded as receiving minimum funding guarantee on the latest APT returns for 2023 to 2024. Academies are not included in the calculation of these percentages. |
| 6 | Number of maintained primary schools receiving minimum funding guarantee | The number of maintained primary schools recorded as receiving minimum funding guarantee on the latest APT returns for 2023 to 2024. Academies are not included in this calculation. |
| 7 | Number of maintained primary schools | The number of maintained primary schools recorded on the latest APT returns for 2023 to 2024. Academies are not included in this calculation. |
| 8 | Number of maintained secondary schools receiving minimum funding guarantee | The number of maintained secondary schools recorded as receiving minimum funding guarantee on the latest APT returns for 2023 to 2024. Academies are not included in this calculation. |
| 9 | Number of maintained secondary schools | The number of maintained secondary schools recorded on the latest APT returns for 2023 to 2024. Academies are not included in this calculation. |
| 10 | Gross 2.1.4 Home to school transport (pre-16): SEN transport expenditure + 2.1.6 Home to post-16 provision: SEN or LLDD transport expenditure (aged 16 to 18) + 2.1.7 Home to post-16 provision: SEN or LLDD transport expenditure (aged 19 to 25) + 1.4.11 SEN transport | The total of home to school SEN transport expenditure (lines 2.1.4, 2.1.6 and 2.1.7 gross) and SEN transport (line 1.4.11 gross) in each authority’s latest section 251 budget statements for the 2023 to 2024 financial year is divided by the number of children and young people with a statement or education, health and care (EHC) plan as at January 2023. Further information can be found in the Explore Education Statistics Service (SEN provision by local authority). |
| 11 | Gross 3.1.11 Total children looked after | Total children looked after (line 3.1.11 gross) in each authority’s latest section 251 budget statements for the 2023 to 2024 financial year is divided by the number of looked-after children using the ‘Children looked after in England including adoptions’ publication (as at 31 March 2022). Further information can be found in table LAA1 (local authority tables). |
| 12 | Gross 3.3.4 Total safeguarding children and young people’s services | Total safeguarding children and young people’s safety (3.3.4 gross) in each authority’s latest s251 budget statements for the 2023 to 2024 financial year is divided by the number of children in need, plus looked-after children (as at 31 March 2022). Further information can be found in table LAA1 (local authority tables) and table B1 (main tables). |
| 13 | Net 2.1.4 Home to school transport (pre-16): SEN transport expenditure + 2.1.6 Home to post-16 provision: SEN or LLDD transport expenditure (aged 16 to 18) + 2.1.7 Home to post-16 provision: SEN or LLDD transport expenditure (aged 19 to 25) + 1.4.11 SEN transport | Home to school transport: SEN transport expenditure (lines 2.1.4, 2.1.6 and 2.1.7 net) plus SEN transport (line 1.4.11 net) in each authority’s latest s251 budget statements for the 2023 to 2024 financial year is divided by the number of children and young people with a statement or EHC plan as at January 2023. Further information can be found in the Explore Education Statistics Service (SEN provision by local authority). |
| 14 | Net 3.1.11 Total children looked after | Total children looked after (line 3.1.11 net) in each authority’s latest s251 budget statements for the 2023 to 2024 financial year is divided by the number of looked-after children using the ‘Children looked after in England including adoptions’ publication (as at 31 March 2022). Further information can be found in table LAA1 (local authority tables). |
| 15 | Net 3.3.4 Total safeguarding children and young people’s services | Total safeguarding children and young people’s safety (3.3.4 net) in each authority’s latest s251 budget statements for the 2023 to 2024 financial year is divided by the number of children in need plus looked after children (as at 31 March 2021). Further information can be found in table LAA1 (local authority tables) and table B1 (main tables). |
[1] Academies receive funding for this as part of their allocations directly from the Education and Skills Funding Agency (ESFA).
[2] The pupil count will be based on headcount (the number of pupils), or full-time equivalent pupils according to the number of funded hours.
[3] For the schools census, the counts for pupils less than 4 years old were recorded in part-time equivalent format for the first time in 2018. This includes universal hours entitlement, as well as additional hours entitlement. For the benchmarking tables, these pupil numbers are converted to full-time equivalent (i.e., part-time equivalent x 0.6) before adding to the full-time equivalent pupil numbers for those aged 4 and over.
[4] Maintained as at 31 March 2023. Excludes city technical college (CTCs).
[5] For the SLASC, the pupils are counted using full-time equivalent numbers for pupils aged less than 4 years old, and headcount for pupils aged 4 and over.
[6] For the alternative provision (AP) census, the pupils are counted using full-time equivalent numbers for pupils aged less than 4 years old, and headcount for pupils aged 4 and over.
[7] For the early years schools census, pupil numbers were recorded in part-time equivalent format for the first time in 2018. This includes universal hours entitlement, as well as additional hours entitlement for 3 and 4-year-olds. For the benchmarking tables, these pupil numbers are converted to full-time equivalent (i.e., part-time equivalent x 0.6) before adding to the full-time equivalent pupil numbers for the denominators.
[8] Pupils aged 2 receiving education in private, voluntary and independent early years settings are included in the count because they are entitled to free education paid for by local authorities.