The DfE also worked in partnership with mobile network operators to support disadvantaged school pupils in years 3 to 13 and students in further education. Those eligible for support benefitted from free increases to their mobile data until the end of the 2021 summer term.
4G wireless routers were also available for disadvantaged children, social care leavers, and students aged 16 to 19 who did not have access to broadband at home. SIM cards provided data until the end of the 2021 summer term.
One question which trusts now face as they prepare for their year end and audits is how to account for the laptops and tablets. In our experience many trusts have overlooked that they are likely to need to record the transactions, and the ESFA have been reluctant to provide specific guidance in this area because of differing circumstances which can impact on the treatment.
Here we set out the considerations and the accounting treatment in each case:
When it comes to choosing a value for each asset trusts will need to determine a good estimate based on how much they would expect it to cost if they had acquired an asset of a similar nature. Trusts don’t need to spent a lot of time assessing values and can instead opt for a sensible figure.
Trusts can continue to apply for a grant and support to set up a digital education platform such as Google Workspace or Microsoft 365 Education.
Academy trusts, as well local authority schools, colleges, 16 to 19 academies and other FE institutions can access funded advice, guidance and training from the EdTech Demonstrators to help them set up and use technology in an efficient manner.
The next steps
If you have any questions on the above article please contact your local UHY office or usual advisor.
