Numbers on the roll, teacher numbers and admin and educational support staff hours should be as entered on PLASC in England or Stats 1 in Wales. Note that entering zero against pupil numbers or teacher numbers will result in an error message being shown.

Pupil numbers

The database uses pupil numbers as entered on the PLASC census in England and Stats 1 in Wales for January of the relevant year. Financial data for 2001/2002 is linked to the January 2002 census. Part time pupils are assumed to be half time.

Teacher numbers

This is the total of full time, and the full time equivalent of all part time, qualified teachers.

Education support hours

This is the number of hours worked by full time and part time education support staff in the census week.

Admin staff hours

This is the number of hours worked by full time and part time administrative and clerical staff in the census week.

Free meals numbers

This is the number of pupils of compulsory school age eligible for free meals, as entered on PLASC in England and Stats 1 in Wales.

SEN (statements)

The number of pupils with a statement of special needs, as entered on PLASC in England and Stats 1 in Wales.

SEN (no statements)

The number of pupils with identified special needs, but no statement as entered on PLASC. Note: this field is not used by Welsh schools.

Number with English as additional language

The number of pupils with English as additional language as entered on PLASC. Note: this field is not used by Welsh schools.

Teaching staff

This covers all teaching staff, including head teachers, all qualified teachers, instructors and student teachers, and licensed teachers. Note: do not include the cost of supply teachers. This is equivalent to heading E01 in Consistent Financial Reporting.

Supply staff

The full salary costs (including on-costs) borne by the school's budget of all agency, supply or relief teachers covering absences of any duration, including cover for staff training. This is equivalent to headings E02 plus E26 in Consistent Financial Reporting.

Educational support

Education support staff costs includes the following staff: special needs support staff; child care staff (boarding schools only); matrons/nurses, and medical staff; librarians; technicians: laboratory assistants, design technology assistants, IT technicians, and home economics and craft technicians; minority ethnic pupils support staff such as bilingual assistants; nursery assistants; and other non teaching staff regularly employed by the school. This is equivalent to heading E03 in Consistent Financial Reporting.

These include recruitment costs, staff expenses and duty meals, midday supervision and any other staff not accounted for elsewhere, excluding caretakers, cleaners and catering staff. Include any redundancy costs and premature retirement costs borne by the school. They will be calculated from the three elements ‘Other staff’, ‘Indirect expenses’ and ‘Staff related insurances’. If you are unable to provide this level of detail please enter the total in the ‘Other staff’ box. The system will enable you to make valid comparisons at the summary level, although you should not make comparisons at the detail level.

Other staff

Include

Cost of other staff employed directly by the school:

• Adult education tutors, where the school manages an Adult Education Programme.
• Boarding staff of a residential school i.e. laundry assistants and night-time social workers.
• Education welfare officers.
• Escorts (e.g. for pupils with medical or special education needs).
• Liaison officers.
• Meal time assistants.
• Staff employed to manage and support special facilities available at the school.
• Staff supervising students before and after school sessions or clubs and during breaks.
• Supply cost of other staff.
• Youth workers.

Staff cost includes expenditure on salaries and wages consisting of gross pay, including of bonus and allowances, maternity pay and the employer’s contributions to national insurance and superannuation.

Exclude caretakers and catering staff costs.

This is equivalent to heading E07 in Consistent Financial Reporting.

Indirect expenses

Include

• Recruitment costs e.g. advertising, interviews, relocation expenses.
• Employee travel and subsistence (where not directly attributed to another heading).
• Duty meals.
• Pensions payments including any premature retirement payments made by the school.
• Lump sum compensation and redundancy payments and medical fees.
• Car leasing expenditure - where the cars are for staff use.
• Teacher inter site travel costs.
• Payments to Site Service Officers (caretakers, school keepers) for expenses such as house gas, rates, council taxes, electricity and telephone rental.
• Presents for employees.

This is equivalent to heading E08 in Consistent Financial Reporting.

Staff related insurances

Include

• Cover for non-teaching staff absence.
• Employee related insurance for accident and liability, assault, fidelity guarantee, libel and slander.

Exclude

• Insurance premiums paid to cover teaching absence for staff directly employed by the school.

This is equivalent to heading E11 in Consistent Financial Reporting.

Learning resources (net)

This heading covers the cost of all learning resources to the school’s budget. It will be calculated from the gross figure for learning resources, less parental contributions. If your system only provides the net cost of learning resources enter that figure in the ‘learning resources’ boxes and leave the parental contribution box as zero. The system will enable you to make valid comparisons at the net cost level, although you should not make comparisons of the gross cost of learning resources or of parental contributions.

Premises staff

Include the costs of all staff involved with the management and maintenance of the school buildings, including caretakers, directly employed maintenance staff and cleaners, and grounds staff. Do not double count premises staff who may have been included under the Admin. and clerical heading. This is equivalent to heading E04 in Consistent Financial Reporting.

Building maintenance and improvement

This covers the costs of all maintenance to the school buildings, including the costs of external (LEA or private) professional services. Include the costs of materials used by the school's premises staff. Include improvements funded from the school's revenue budget, but exclude capital works. This is equivalent to heading E12 in Consistent Financial Reporting.

Grounds maintenance and improvement

This covers the costs of all maintenance to the school grounds, including the costs of external (LEA or private) professional services. Include the costs of materials used by the school’s premises staff. Include improvements funded from the school’s revenue budget, but exclude capital works. This is equivalent to heading E13 in Consistent Financial Reporting.

Cleaning and caretaking cost

Include the costs of cleaning and caretaking materials used by the school's own staff, and the cost of cleaning and caretaking contracts. This is equivalent to heading E14 in Consistent Financial Reporting.

Rates

Include all rates paid by the school. This figure should be shown net of any rebate. This is equivalent to heading E17 in Consistent Financial Reporting.

Water charges

Include both the charges for water supply, and for sewerage. This is equivalent to heading E15 in Consistent Financial Reporting.

Energy costs

Include all forms of energy purchased by the school. Where an energy supply is provided for community use, and where the costs can be directly identified and charged e.g. by separate metering, the net figure should be used. This is equivalent to heading E16 in Consistent Financial Reporting.

Insurance

Include the costs of all insurances, except insurance against the cost of supply teachers. Include insurance provided through the LEA, and through insurance companies. Do not net off any payments made by insurers, but show them separately below. This is equivalent to heading E23 in Consistent Financial Reporting.

The net cost of catering includes catering staff and materials, and/or catering contracts, less any income received by the school. It will be calculated from the three detailed headings: catering supplies, catering staff, and catering income. If school meals are provided without the financial involvement of the school, other than the collection and transmission of dinner money, then catering cost should be shown as zero.

If your system cannot provide the detailed breakdown for 2001/2002, but gives the net cost of catering enter that figure in the ‘catering supplies’ box and leave the other boxes as zero. The system will enable you to make valid comparisons at the summary level, although you should not make detailed comparisons of the individual components of catering.

This is equivalent to heading E06 (catering staff) plus E25 (catering supplies) less I09 (catering income) in Consistent Financial Reporting.

Catering supplies

This category is a specific service grouping, covering:

• Non-capital catering equipment.
• Provisions.
• Other supplies used in catering, e.g. cleaning materials, protective clothing.
• Purchase, rent, lease or hire of vending machines.
• Full cost of service contract.
• Related professional and technical services.
• Repairs and maintenance of kitchen equipment, including safety checks.
• Cost of providing free school meals and milk.

This is equivalent to heading E25 in Consistent Financial Reporting.

Catering staff

Include the cost of

• Catering staff employed directly by the school associated with catering:
• Cashiers.
• Chefs and cooks.
• Kitchen porters.
• Servers.
• Snack bar staff.

Staff cost covers expenditure on salaries and wages consisting of gross pay, including of bonus and allowances, maternity pay and the employer’s contributions to national insurance and superannuation.

Further Information:

If the school has a contract for catering, all costs, including supply of labour, food and beverages are to be included in this specific grouping.

If the school directly employs catering staff, the cost of supplies should be included in this specific service grouping and staff costs shown separately.

Catering income

Include

• Where the school runs its own catering service, income from catering, school milk provision and vending machines.
• Any payments received from catering contractors, e.g. where a contractor is in default of contract or has previously overcharged the school.
• Income collected on behalf of catering contractors

This is equivalent to heading I09 in Consistent Financial Reporting.

Office costs

Include all costs associated with the administration of the school, such as telephones, postage, publications and printing, computers and software associated with the administration of the school. This is equivalent to heading E22 in Consistent Financial Reporting.

Bought in Administrative services

The cost of administrative services bought by the school, such as audit, accountancy, payroll or personnel services. Include services purchased from the LEA as well as services provided by external suppliers. This is equivalent to heading E28 in Consistent Financial Reporting.