Last updated:

10th October 2023

S251 Statements

Section 251 is part of the Apprenticeships, Skills, Children and Learning Act 2009. Every year Local authorities (LAs) submit their planned expenditure on education and children’s social care.

After the end of that financial year they are also required to prepare an outturn statement. This demonstrates what has been spent and what funds (if any) have been carried into the following year. Regulations and guidance are published each year on the form and content of both statements and these are prescribed by the Secretary of State.

It is a statutory duty that LAs publish their budget and outturn statements. This website fulfils the requirements of publication under the regulations.

The Department for Education maintains a website covering combined information for all LAs going back over several years.

Budget Statement

This provides a clear picture of the LA's budget. It also shows how much the LA intends to spend on items:

  • Delegated to Individual School Budgets (ISBs)
  • Delegated to Early Years Providers
  • Delegated to Special Schools including PRU's
  • And funds are retained centrally for the provision of LA services to the above.

The statement also shows how the National Funding Formula allocates budget shares for each school and Recoupment Academy in the LA's area.

Outturn Statement

This provides details about how allocated funds were actually distributed and spent throughout the financial year; in addition it:

  • Provides data for the Departmental Annual Report
  • Informs policy making
  • Informs the Treasury for monitoring purposes
  • Informs Parliament in its role of monitoring the department's accountability for public funds.