The Department emphasised that all schools receive a single lump sum regardless of size to cover some of the fixed costs that do not vary with pupil numbers. In addition, 25 C&AG’s report, para 1.12 26 Q 32 27 Q 33 28 Q 39 29 Q 40 30 C&AG’s Report, para 2.7 31 Q 65 12 School Funding the funding system includes a mechanism called the falling rolls fund, which allows local authorities to support schools where declining pupil numbers are affecting their financial sustainability, but whose provision will still be needed in the longer term.32