Members may well be aware that accounts directions made to MATs and SATs include a specific reference to the purchase of alcohol being classified as an:

Irregular expenditure not for the purpose intended e.g. all alcohol and any excessive gifts including those purchased from unrestricted funds [emphasis added]

Members whose legal entity is a MAT or SAT should therefore be aware that this restriction applies to your organisation and as such, the purchase of any alcohol (e.g. for graduation ceremonies or open events) is not allowable under ESFA regulations.  Members whose legal entity is a Local Authority will need to check with the LA on their own policies whilst the rulings do not apply to private providers or charitable organisations.

We have recently sought clarification on this point and it is clear that it is the status of the legal entity that determines this and not the source of the funds (so the fact your finding comes from a source other than the ESFA does not exclude it from falling within their regulations).

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