(1)The articles of government for every county, voluntary and maintained special school shall provide—
(a)for it to be the duty of the local education authority (with a view to assisting the governing body to judge whether expenditure in relation to their school represents the economic, efficient and effective use of resources) to furnish the governing body, once in every year, with a statement of—
(i)expenditure incurred or proposed to be incurred by the authority in meeting the day to day cost of running the school (itemised as the authority think appropriate); and
(ii)such expenditure of a capital nature, incurred or proposed to be incurred by the authority, as they consider appropriate;
(b)for it to be the duty of the local education authority to make available, in every year, a sum of money which the governing body are to be entitled to spend at their discretion (but subject to paragraph (c) below) on books, equipment, stationery and such other heads of expenditure (if any) as may be specified by the authority or prescribed by the Secretary of State ;
(c)for it to be the duty of the governing body, in spending any such sum, to comply with such reasonable conditions as the authority think fit to impose ;
(d)for the governing body to have power to delegate to the head teacher, to such extent as they may specify, their powers in relation to the sum so made available ; and
(e)for it to be the duty of the governing body not to incur any expenditure under any of the heads of expenditure mentioned in paragraph (b) above which, in the opinion of the head teacher, would be inappropriate in relation to the curriculum for the school.
(2)Before making any regulations under subsection (1)(6) above, the Secretary of State shall consult such associations of local authorities as appear to him to be concerned and any local authority with whom consultation appears to him to be desirable.