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School balances tool 


The school balances tool has been updated to include three years data up to 31 March 2008. It covers all 150 local authorities in England and provides auditors and councils with key information about how effectively school balances are being managed.

In our 2004 Education Funding report we said that councils needed better information and to be more proactive in their monitoring and challenge of school expenditure. the continuing upward trend in net balances for a large proportion of councils means this should continue to be a priority.

Overall during 2007/8 net balances held by schools increased in cash terms, and in percentage terms from £1.618 billion (6.4 per cent) to £1.859 billion (7.1 per cent) by the end of March 2008.

Although reductions have been achieved in real terms in 27 per cent of council areas in 2007, they have increased in 73 per cent. there are regional differences with almost all the councils within Inner London showing an increase. Appendix 1 gives the full details.

Appendix 1

Number of local authorities where their overall net school balance increased at 31 March 2008 compared to 31 March 2007.

Region LA's in regions LA's net balances increased % LA's net balances increased
Inner London 14 13 93%
North East 12 10 83%
East Midlands 9 7 78%
North West 22 17 77%
West Midlands 14 10 71%
East Of England 10 7 70%
Outer London 19 13 68%
Yorks and the Humber 15 10 66%
South East 19 12 63%
South West 16 10 63%
England 150 109 73%

the risk assessment tool supports the analysis of school balances by English council, at 31 March 2006, 2007 and 2008, by phase (primary, secondary and special).

An individual council may be selected to compare the position of balances (highlighting overall surpluses and deficits) in its schools with those in similar councils (updated to reflect the new comparator groups), within the region and in the country as a whole.

Full guidance on using the School Balances Tool 2008 can be found within the tool on the Instructions sheet.