Guidance

Dedicated schools grant (DSG) deficit management plan

Guidance for local authorities on the Education and Skills Funding Agency (ESFA) DSG deficit management plan template

From:
Education and Skills Funding Agency
Published
16 September 2020
Last updated
2219 MayMarch 20232024 — See all updates

Applies to England

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DSG deficit management planplan: template: guidance for local authorities

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The dedicated schools grant (DSG): conditions of grant 20232024 to 20242025 paragraph(paragraph 5.2,5.2), requiresrequire that any local authority with an overall deficit on its DSG account at the end of the 20222023 to 20232024 financial year, or whose DSG surplus has substantially reduced during the year, must be able to present a plan to the Department for Education (DfE) for managing their future DSG spend.

ManagementDSG management plan template

We have worked with local authorities to develop a supportive standard DSG management plan template. Please read the accompanying guidance, when completing it.

We have designed the template to help local authorities manage their DSG,DSG and form evidence-based and strategic future plans for the provision of children and young people (CYP) with special education needs and disabilities (SEND).

We encourage all local authorities to use the template as a planning tool. It will be useful when discussing proposals and sharing complex funding information in a simple way with internal and external bodies, parent and carer forums and elected members. We expect the plan to be updated and presented at schools forum meetings and any high needs sub-groups regularly, and at least on a termly basis.

Local authorities should aim to present an up to date version of the plan to the schools forum in time for budget planning discussions and before the deadline for block movement requests, if itthey isare submitting one. The template should be updated regularly throughout the year to reflect the most recent forecast position and be viewed as an on-going live document.

The DSG management plan template is available to view and download on Document Exchangeexchange in the ‘Documents‘documents received from ESFA’ section.

You can access the Document Exchangeexchange by logging into DfE Sign-In.Sign-in .

If you don’t have access to Document Exchangeexchange but would like it, please speak to one of the super-users within your organisation. If you’re unsure who this is, please speak to the head of the organisation.

If you experience any issues accessing DfE Sign-In,Sign-in, please contact the DfE Sign-InSign-in help desk.

If you have questions about the upload, or are unable to find the file in Document Exchange,exchange, pleaseor contacthave usany usingquestions after reading our onlineguidance, enquiryplease formcontact ifus youvia havethe anyCustomer furtherHelp questions.Portal.

Further information

Relevant departmental advice and statutory guidance

DSG: conditions of grant 20232024 to 20242025

High needs funding arrangements: 20232024 to 20242025

Pre-16 schools funding: local authority guidance for 2023 to 2024

s251 budget and outturn returns for 2019 to 20202025

s251section 251 budget and outturn returns for 20202021 to 20212022

s251section 251 budget and outturn returns for 20212022 to 20222023

s251section 251 budget and outturn returns for 20222023 to 20232024

Other departmental resources

High needs benchmarking tool

The School and Early Years Finance (England)and Regulations

IfChildcare you(Provision haveof anyInformation questions,About pleaseYoung contactChildren) us(Amendment) via(England) emailRegulations at Financial.MANAGEMENT@education.gov.uk2024

Published 16 September 2020
Last updated 2219 MayMarch 20232024 + show all updates

  1. We have updated the 'Dedicated schools grants (DSG) management plan guidance for local authorities' for 2024 to 2025 to include the following additional section: - section 1.6: Key changes in version 7 of the template. This provides users with information about the amendments we have made to the DSG management plan template for 2024 to 2025.

  2. Dedicated schools grant (DSG) management plan template - we have updated the template, so it now allows local authorities to forecast up to 7 years financial data (it is not compulsory to forecast this far, but we would expect a minimum of 3 years). Dedicated schools grant (DSG) management plan template - we have removed the 2018 to 2019 financial data and the template is now pre-populated for 2021 to 2022 financial year. Dedicated schools grant (DSG) management plan guidance 2023 to 2024 - we have updated the narrative sections on both the 'local authority specific' and 'placements' tabs.

  3. We've added the guidance for 2022 to 2023 on DSG deficit management plans for local authorities.

  4. We have updated the DSG management plan template, which can be found on document exchange and accompanying guidance: Key changes include outturn and future forecasts are now expected to be input on pre-recoupment basis and benchmarking data had been updated. An additional tab called 'Executive Summary' has been added to provide a headline summary of end of year positions, headline savings and pressures. The Financial Summary tab has been updated to reflect the relevant year and 2017 to 2018 has now been removed. Cells have been aligned for consistency. The CYP tab and all placement tabs now show the year on year % increase in each category, separated out by age groups. An additional tab called 'HN Recoupment' has been added to address concerns around comparing pre and post recoupment figures. All placement tabs have been updated to reflect the relevant year, and 2017 to 2018 has now been removed.

  5. We have updated the DSG management plan spreadsheet and accompanying guidance: Correction of formula on the ‘Post 16 and FE’ tab. This specifically affects cells in row 12 and figures on the ‘Financial tab’ to reconcile. Formulas in Column L of the ‘Financial’ tab have been added (rows 94, 95, 99, 100, 104, 105, 109, 110, 114, 115, 119 and 120) In the “Other spend” section of the ‘Financial’ tab, formulas in Columns C and D have been updated to show net figures rather than gross figures, as a result of user feedback (rows 58, 63, 64, 65, 71, 72, 73 and 74) The summary box on the ‘Financial’ tab has been extended to include future financial years, and formulas replaced. Five rows have been added in the expenditure section of the ‘Other’ tab to enable local authorities to record other high needs expenditure contained elsewhere within their s251, and enable all high needs expenditure to be reconciled to funding.

  6. Correction of the auto populated data pulling through on the ‘Hospital schools or AP’ tab in the DSG Management Plan Template. This specifically affects cells C14, C15 and D14, D15 and figures on the ‘Financial tab’ to reconcile. Also, correction of formula on the ‘Post 16’ tab in the DSG Management Plan Template. This specifically affects cells C12 and D12 and figures on the ‘Financial tab’ to reconcile.