Governance & Compliance 22: Capital Reminder for Schools with DFC held by LA

Please can all ensure that all capital works are paid for using the capital “02” fund. Should the school wish to use revenue budget to fund some or all of the work then please e-mail Stuart Hawkins ( with the amount of the work to be paid using SBS so that the appropriate transfers can be made on the correct codes.

Please note that general repairs do not constitute as capital.

Examples of capital and revenue type spend can be found on the webpages, this is not an exhaustive list of works, if you are still unsure then please contact Stuart Hawkins ( or 01392 383669)

Please use the Capital codes stated whilst for Revenue expenditure please refer to the full list of codes at the following address

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