However, we advise schools not to allocate this cost difference to other budget headings at this time. The School Forum will be asked to discuss, in its meeting on 21st May, the options for the management of the actuarially calculated pensions deficit at
31st March 2014. It is very likely that the element of this calculated deficit relating to the pensions of school employees will be charged to school delegated budgets. We will provide more information for schools after the Forum's meeting in May.