SECTION 11: RESPONSIBILITY FOR REPAIRS MAINTENANCE 11.1 B shows the categories of work which Governing Bodies must expect to finance from their delegated budget. 11.2 The Local Authority will delegate all funding for repairs and maintenance to schools. Only capital expenditure will be retained by the Authority. Expenditure will be treated as capital only where it fits the definition of capital used by the Authority for financial accounting purposes in with the CIPFA Code of Practice on local authority accounting. 11.3 In determining what is classified as capital expenditure, the Authority will use the DfE's interpretation of the Code of Practice as detailed in Annex B. For Voluntary Aided schools, the liability of the Authority for repairs and maintenance (albeit met by delegation of funds through the budget share) is the e as for other maintained schools, and no separate list of responsibilities is necessary for such schools. However eligibility for capital grant from the Secretary of State for capital works at voluntary aided schools depends on the de minimis limit applied by the DfE to categorise such work, not the de minimis limit used by the Authority.
SECTION 11: RESPONSIBILITY FOR REPAIRS MAINTENANCE 11.1 B shows the categories of work which Governing Bodies must expect to finance from their delegated budget. 11.2 The Local Authority will delegate all funding for repairs and maintenance to schools. Only capital expenditure will be retained by the Authority. Expenditure will be treated as capital only where it fits the definition of capital used by the Authority for financial accounting purposes in with the CIPFA Code of Practice on local authority accounting. 11.3 In determining what is classified as capital expenditure, the Authority will use the DfE's interpretation of the Code of Practice as detailed in Annex B. For Voluntary Aided schools, the liability of the Authority for repairs and maintenance (albeit met by delegation of funds through the budget share) is the e as for other maintained schools, and no separate list of responsibilities is necessary for such schools. However eligibility for capital grant from the Secretary of State for capital works at voluntary aided schools depends on the de minimis limit applied by the DfE to categorise such work, not the de minimis limit used by the Authority.