Please read our Local Authority Deadline 2025-26

for dates for submissions. 

High Risk Schools

When an individual school's finances or financial management arrangements are causing concern, schools will be required to revert to monthly reporting. In this situation, schools will be notified individually and should use the following timetable.  Further information can also be found in the below document:

• High Risk Schools Policy - March 2024
• High Risk School Deadlines 2025-26

Final accounts guidance for schools

The final accounts guidance includes the procedures for schools to adopt to ensure that the accounts are closed in a timely manner and that transactions are accounted for in the correct financial year.  Compliance with these procedures will ensure that all transactions relating to goods and services supplied on or before 31 March 2026 are included in the 2025-2026 accounts.

Schools are required to process all FMS entries by Monday 23 March 2026, please read the procedure notes carefully before working on Year End processes.

Please remember all forms are required to be submitted electronically.

Timetable and procedures for year end 2025-26

• Year End Letter 25-26
• Year End Procedures 25-26
• Closure of Accounts Timetable for Schools 25-26

Year End 2025-2026

• Health check Guidance 25-26
• Health Check Checklist 25-26

Year End Forms and Information 2025-2026

• UIFSM Year End Calculation 25-26
• Debtors and Creditors List 25-26
• 3WR Year End Template 25-26
• Unspent Balances 25-26
• Revenue Contribution to Capital Reconciliation 25-26

Payroll Information 2025-26

• Payroll information -Officers Remuneration 25-26
• Officers Remuneration - Example Note
• Annual Leave Information 25-26

Other information

• NNDR Billing Authority Claims

Leasing Information

• Year End Leasing Information for Schools
• Leasing Flow Chart
• Lease Return 2025-26

Final Balances

• Final Balances Spreadsheet 25-26 will be added when balances have been confirmed

The below information is to be used by schools for the 2025/2026 Revised Budget plan which must be submitted by 1 November 2025

• School budget setting letter
• Appendix 1a Revised Budget Template 2025-26
• Appendix 2 inflationary factors
• 2025 teachers pay policy
• School grant funding

The below information is to be used by schools for the 2025/2026 Original Budget plan which must be submitted by 1 May 2025

• School Budget Setting Letter 25-26
• Appendix 1a Combined Budget Template 2025-26
• Appendix 2 Inflationary Factors 25-26
• Appendix 3 Teacher Salaries 25-26
• Appendix 4 Detailed Code List 25-26
• Appendix 5 Part Time Proportions 25-26
• Appendix 6 UIFSM Calculator 25-26
• Appendix 7 NIC Rates 25-26
• School Grant Funding

The below template and guidance notes are to be used by schools for the three year budget plan which must be submitted by 1 June 2025

• 3YP Template 2025-26
• Deficit Recovery Plan