The £22 million or so surplus held in bank accounts by schools across Bradford is undoubtedly a significant sum and one which is up £1.8 million from last year.

Of course, prudence is something to be applauded, and any school that has saved a small percentage of its budget for any emergency expenses should not be criticised or made to pay it back.

After all, that is just sound financial management and something that is permitted under Government rules.

Any school that has a larger sum in its coffers to pay for a major project – one that is essential and has been agreed – should also not have to worry about having to return the money.

But it is hard to see what other situations would justify a school sitting on a large amount of cash.

Next week, the budgets of 57 schools with savings over the allowed limits will come under scrutiny, and if they cannot show it is for set projects then it is only right that they surrender the funds.

That was always true but especially so at a time when financial belts are facing an almighty tightening.

In January of last year, after confusion over how much could be retained, we welcomed an amnesty for schools with excessive surpluses adding that such a move should also give enough time to ensure everyone is fully aware of the rules for the next year. That being the case, any misunderstandings this time around would be unforgivable.