Cost category breakdown

The table details what is included within each cost category:

Cost category	Categories included
Teaching and Teaching support staff	teaching staff supply teaching staff agency supply teaching staff education support staff educational consultancy
Non-educational support staff and services	administrative and clerical staff auditor costs other staff professional services (non-curriculum)
Educational supplies	examination fees learning resources (not ICT equipment)
Educational ICT	ICT learning resources
Premises staff and services	cleaning and caretaking maintenance of premises other occupation costs premises staff
Utilities	energy water and sewerage
Administrative supplies	administrative supplies (non-educational)
Catering staff and supplies	catering staff catering supplies
Other costs	direct revenue financing grounds maintenance indirect employee expenses interest charges for loan and bank other insurance premiums private finance initiative (PFI) charges rent and rates special facilities staff development and training staff-related insurance supply teacher insurance community focused school staff (maintained schools only) community focused school costs (maintained schools only)