Select Committee · Public Accounts Committee

Financial Sustainability of Schools in England

Status: Closed Opened: 21 Oct 2021 Closed: 26 Apr 2022 10 recommendations 17 conclusions 1 report

In a 2016 investigation the NAO found that on the basis of the Department for Education’s planned funding at that time, schools would need to find significant savings to counteract cost pressures caused mainly by rising pupil numbers and increases in staff costs. Since then Government has increased funding for schools and provided additional support … Show more

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Reports

1 report
Title HC No. Published Items Response
Forty-Second Report - Financial sustainability of schools i… HC 650 4 Mar 2022 27 Responded

Recommendations & Conclusions

23 items
2 Recommendation Forty-Second Report - Financial sustain… Accepted

The large reserves that some academy trusts are building up mean that a significant amount...

The large reserves that some academy trusts are building up mean that a significant amount of funding is not being spent on educating pupils currently in school. In the year ending 31 August 2020, nearly a quarter of academy trusts (22%) had reserve balances equivalent to more than 20% of … Read more

Government response AI summary
The Department wrote to the Committee on 23 March about academy trusts holding large reserves; will seek information from trusts with reserves over 20% of income about their plans for these funds in July 2022; and is exploring further guidance to help academy trusts strike …
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HM Treasury
3 Recommendation Forty-Second Report - Financial sustain… Accepted

We are concerned that financial pressures faced by schools could damage children’s education.

We are concerned that financial pressures faced by schools could damage children’s education. Research by Ofsted in 2019 found that a high proportion of headteachers reported reducing staffing levels, narrowing the curriculum and changing how they support pupils with SEND because of financial pressures. We have heard similar examples of … Read more

Government response AI summary
The department will commission research on how a sample of schools has experienced and responded to previous financial pressures and on the anticipated impact of the additional funding announced for schools; publication is expected by end-March 2023.
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HM Treasury
4 Recommendation Forty-Second Report - Financial sustain… Accepted

While we wait for the much-delayed SEND review, the support system continues to fail many...

While we wait for the much-delayed SEND review, the support system continues to fail many children and remains financially unsustainable. In May 2020, we reported that many children with SEND were being failed by the support system and recommended that the Department should, as a matter of urgency, complete its … Read more

Government response AI summary
The government published the outcome of the SEND Review in the Special Educational Needs and Disability and Alternative Provision Green Paper on 29 March 2022 and will publish a national SEND delivery plan later in 2022.
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HM Treasury
5 Conclusion Forty-Second Report - Financial sustain… Accepted

In 2018–19, the Department introduced a new national funding formula with the aim of allocating...

In 2018–19, the Department introduced a new national funding formula with the aim of allocating funding for schools more transparently, consistently, and fairly.6 We reported in October 2021 that the national funding formula had led to a re-balancing of funding away from more deprived schools towards less deprived schools. Between … Read more

Government response AI summary
The government agrees to thoroughly investigate the geographical variation in the financial health of maintained schools, determine the underlying causes, and decide whether some schools or local areas need extra support from 2022-23, with a target implementation date of March 2023.
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HM Treasury
6 Conclusion Forty-Second Report - Financial sustain… Accepted

The COVID-19 pandemic has had a significant impact on the school system but data are...

The COVID-19 pandemic has had a significant impact on the school system but data are not yet available to indicate how schools’ financial health has been affected.11 The Department is providing extra funding to help schools cover costs relating to COVID-19, mostly for catch-up learning, but does not know the … Read more

Government response AI summary
The government agrees with the committee's observation and commits to commissioning research by March 2023. This research, based on interviews in October-November 2022, will explore how a sample of schools experienced financial pressures and the anticipated impact of additional funding.
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HM Treasury
7 Conclusion Forty-Second Report - Financial sustain… Accepted

Maintained schools report their finances for the year ending in March.

Maintained schools report their finances for the year ending in March. Most maintained schools were in surplus from 2014–15 to 2019–20, with 88% reporting a cumulative surplus in 2019–20. However, the proportion reporting a deficit more than doubled from 5% to 11% over the same period.15 The proportion of maintained … Read more

Government response AI summary
The government agrees with the committee's observation on varying school deficits, stating that the National Funding Formula ensures fair distribution and local authorities are responsible for supervision. It highlights existing support through the School Resource Management programme and advisors, and states the department will continue …
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HM Treasury
9 Conclusion Forty-Second Report - Financial sustain… Accepted

The ESFA recognised that it needed to explore the geographical variation further and do more...

The ESFA recognised that it needed to explore the geographical variation further and do more analysis, noting that the local authorities in the greatest difficulty were in different parts of the country. It said that, as maintained schools are funded on the same basis as academies, the position came down … Read more

Government response AI summary
The government agrees to thoroughly investigate the geographical variation in the financial health of maintained schools, determine the underlying causes, and decide whether some schools or local areas need extra support from 2022-23, with a target implementation date of March 2023.
Read full response →
HM Treasury
10 Conclusion Forty-Second Report - Financial sustain… Accepted

The ESFA told us that it was also keen to explore the reasons why maintained...

The ESFA told us that it was also keen to explore the reasons why maintained secondary schools appeared to be in more financial difficulty than maintained primary schools. The Department explained that the differences in the financial health of maintained primary and secondary schools had principally been driven by the … Read more

Government response AI summary
The government agrees to thoroughly investigate the geographical variation in the financial health of maintained schools, determine the underlying causes and decide whether some schools or local areas need extra support from 2022–23 to be sustainable and will monitor variations in phases and collect perspectives …
Read full response →
HM Treasury
11 Conclusion Forty-Second Report - Financial sustain… Accepted

Academy trusts report their finances for the year ending in August.

Academy trusts report their finances for the year ending in August. In 2019/20, 93% of academy trusts reported a cumulative surplus, up from 88% in 2017/18. The proportion reporting a cumulative deficit fell from 7% to 4% over the same period.25 The net position for the academy sector as a … Read more

Government response AI summary
The department is planning to use the next Budget Forecast Return (BFR) in July 2022 to seek information from trusts with reserves over 20% of income about their plans for these funds.
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HM Treasury
12 Conclusion Forty-Second Report - Financial sustain… Accepted

We asked about the large reserves that some academy trusts seemed to be building up.

We asked about the large reserves that some academy trusts seemed to be building up. In 2019/20, 22% of academy trusts had built up reserve balances equivalent to more than 20% of their annual income. The ESFA told us that it wanted academy trusts, as charitable trusts, to hold reserves … Read more

Government response AI summary
The Department wrote to the Committee on 23 March about academy trusts holding large reserves; will seek information from trusts with reserves over 20% of income about their plans for these funds in July 2022; and is exploring further guidance to help academy trusts strike …
Read full response →
HM Treasury
13 Recommendation Forty-Second Report - Financial sustain… Accepted

The ESFA explained that, in looking at an academy trust’s reserves position, an important question...

The ESFA explained that, in looking at an academy trust’s reserves position, an important question was how much the trust had designated for capital works, school improvement and projects to take on a new school with challenges. If the amount left after that was more than 20% of income, it … Read more

Government response AI summary
The government will use the next Budget Forecast Return (BFR) in July 2022 to seek information from trusts with reserves over 20% of income about their plans for these funds and explore further guidance to help academy trusts strike the right balance between holding sufficient …
Read full response →
HM Treasury
14 Recommendation Forty-Second Report - Financial sustain… Accepted

The ESFA said it expected that, for the very great majority of academy trusts, the...

The ESFA said it expected that, for the very great majority of academy trusts, the level of reserves was either reasonable or, where the level on the face of it looked high, the amounts were being held for a particular purpose to support the needs of the pupils. The Department … Read more

Government response AI summary
The government will use the next Budget Forecast Return (BFR) in July 2022 to seek information from trusts with reserves over 20% of income about their plans for these funds, and is exploring further guidance to help academy trusts strike the right balance between holding …
Read full response →
HM Treasury
15 Recommendation Forty-Second Report - Financial sustain… Accepted

In 2018, our predecessor Committee, in light of its concerns about the wider issues affecting...

In 2018, our predecessor Committee, in light of its concerns about the wider issues affecting the school system, asked Ofsted to reflect on the main risks to schools’ effectiveness and the systemic causes of poor performance, including the impact of funding pressures.32 In response, in 2019, Ofsted carried out qualitative … Read more

Government response AI summary
The department will commission research on how a sample of schools has experienced and responded to previous financial pressures and on the anticipated impact of the additional funding announced for schools, with publication expected by end-March 2023.
Read full response →
HM Treasury
17 Recommendation Forty-Second Report - Financial sustain… Accepted

We asked the Department whether it was aware of the measures schools were taking in...

We asked the Department whether it was aware of the measures schools were taking in response to financial pressures and if they were a cause for concern. The Department told us it had been encouraged that, during the period when school budgets were falling per pupil in real terms, expenditure … Read more

Government response AI summary
The department will commission research on how a sample of schools has experienced and responded to previous financial pressures and on the anticipated impact of the additional funding announced for schools, with publication expected by end-March 2023.
Read full response →
HM Treasury
19 Recommendation Forty-Second Report - Financial sustain… Accepted

Ofsted’s research also found that 44% of primary headteachers and 67% of secondary headteachers reported...

Ofsted’s research also found that 44% of primary headteachers and 67% of secondary headteachers reported that responses to financial pressure had led to some reductions in curriculum breadth.41 We asked the Department whether it was monitoring whether schools were dropping humanities or languages, because they did not have the staff … Read more

Government response AI summary
The department will commission research on how a sample of schools has experienced and responded to previous financial pressures and on the anticipated impact of the additional funding announced for schools, with publication expected by end-March 2023.
Read full response →
HM Treasury
20 Recommendation Forty-Second Report - Financial sustain… Accepted

The Department has not to date carried out its own research into the impact of...

The Department has not to date carried out its own research into the impact of financial pressures on schools’ provision.43 The ESFA told us that it would now do a proper study on this area, with a representative sample of schools.44 Support for children with special educational needs and disabilities Read more

Government response AI summary
The department will commission research on how a sample of schools has experienced and responded to previous financial pressures and on the anticipated impact of additional funding, with results expected by end-March 2023.
Read full response →
HM Treasury
21 Conclusion Forty-Second Report - Financial sustain… Accepted

In May 2020, we reported on the support in place for children with special educational...

In May 2020, we reported on the support in place for children with special educational needs and disabilities (SEND). We concluded that many children with SEND were being failed by the support system and recommended that the Department should, as a matter of urgency, complete its SEND review which had … Read more

Government response AI summary
The government published the outcome of the SEND Review in the Special Educational Needs and Disability and Alternative Provision Green Paper on 29 March 2022, with a national SEND delivery plan to be published later in 2022.
Read full response →
HM Treasury
22 Conclusion Forty-Second Report - Financial sustain… Accepted

We asked the Department why it had not made more progress in completing the SEND...

We asked the Department why it had not made more progress in completing the SEND review. The Department told us that the review had been delayed as a result of the COVID-19 pandemic. First, it had paused work on the review and diverted resources 38 Qq 93–95 39 Q 56 … Read more

Government response AI summary
The government published the outcome of the SEND Review in the Special Educational Needs and Disability and Alternative Provision Green Paper on 29 March 2022, with a national SEND delivery plan to be published later in 2022.
Read full response →
HM Treasury
23 Conclusion Forty-Second Report - Financial sustain… Accepted

The Department acknowledged that the SEND review had been far too long delayed and said...

The Department acknowledged that the SEND review had been far too long delayed and said that the Secretary of State had now committed to publishing the results of the review in the first quarter of 2022, alongside the Schools White Paper. Members noted that the support system was still not … Read more

Government response AI summary
The government published the outcome of the SEND Review in the Special Educational Needs and Disability and Alternative Provision Green Paper on 29 March 2022, with a national SEND delivery plan to be published later in 2022.
Read full response →
HM Treasury
24 Conclusion Forty-Second Report - Financial sustain… Accepted

We asked the Department what the metrics of success for the SEND review would be...

We asked the Department what the metrics of success for the SEND review would be and how it would know that it had succeeded in giving the necessary support to children with SEND. The Department told us that the goal of the review was to improve outcomes for children and … Read more

Government response AI summary
The government agrees with the Committee’s recommendation and published the outcome of the SEND Review in the Special Educational Needs and Disability and Alternative Provision Green Paper on 29 March 2022.
Read full response →
HM Treasury
25 Conclusion Forty-Second Report - Financial sustain… Accepted

The Department funds local authorities for support for children and young people with high needs...

The Department funds local authorities for support for children and young people with high needs through the dedicated schools grant. The number of local authorities reporting a deficit on their dedicated schools grant increased from five of 150 in 2014–15 to 94 of 149 in 2019–20. The total deficit, for … Read more

Government response AI summary
The government published the outcome of the SEND Review in the Special Educational Needs and Disability and Alternative Provision Green Paper on 29 March 2022, with a national SEND delivery plan to be published later in 2022.
Read full response →
HM Treasury
26 Recommendation Forty-Second Report - Financial sustain… Accepted

In our report in May 2020, we found that there were not enough state special...

In our report in May 2020, we found that there were not enough state special school places in some parts of the country, meaning that local authorities had to cover the high cost of places in independent schools and spend ever larger amounts on SEND transport. We recommended that the … Read more

Government response AI summary
The government published the outcome of the SEND Review in the Special Educational Needs and Disability and Alternative Provision Green Paper on 29 March 2022 and will publish a national SEND delivery plan later in 2022.
Read full response →
HM Treasury
27 Conclusion Forty-Second Report - Financial sustain… Accepted

The Department said it had secured additional funding in the 2021 Spending Review including a...

The Department said it had secured additional funding in the 2021 Spending Review including a capital settlement of £2.6 billion, part of which was for additional specialist provision.53 It told us that, as well as the extra funding, it was working directly with those local authorities with some of the … Read more

Government response AI summary
The government published the outcome of the SEND Review in the Special Educational Needs and Disability and Alternative Provision Green Paper on 29 March 2022, with a national SEND delivery plan to be published later in 2022.
Read full response →
HM Treasury

Oral evidence sessions

1 session
Date Witnesses
8 Dec 2021 Indra Morris · Children’s Services, Communications & Strategy Group, Susan Acland-Hood · The Department for Education, Warwick Sharp · Education and Skills Funding Agency View ↗

Who gave evidence

3 witnesses
WitnessOrganisationSessions
Indra Morris · Director General Children’s Services, Communications & Strategy Group 1
Susan Acland-Hood · Permanent Secretary The Department for Education 1
Warwick Sharp · Director, Academies and Maintained Schools Education and Skills Funding Agency 1

Correspondence

4 letters
DateDirectionTitle
28 Mar 2022 Correspondence from Susan Acland-Hood, Permanent Secretary, Department for Educ…
31 Jan 2022 Correspondence from Greg Ellwood-Hughes, Head of England, Parentkind, re - PAC …
24 Jan 2022 Correspondence from Susan Acland-Hood, Permanent Secretary, Department for Educ…
8 Dec 2021 Correspondence from Southend High School for Boys relating to the Committee's i…