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(1)Before the beginning of each financial year a local education authority shall prepare a statement containing such information relating to their planned expenditure in that year as may be prescribed.
(2)After the end of each financial year a local education authority shall prepare a statement containing such information with respect to the following matters as may be prescribed—
(a)the planned expenditure in that year specified in the statement prepared by the authority under subsection (1),
(b)expenditure actually incurred, or treated by the authority as having been incurred, by them in the year, and
(c)any other resources allocated by the authority in the year to schools maintained by them during any part of the year.
(3)A statement under this section shall—
(a)be prepared in such form, and
(b)be published in such manner and at such times,
as may be prescribed.
(4)The authority shall furnish the governing body and head teacher of each school maintained by them with a copy of each statement prepared by the authority under this section or, if regulations so provide, with a copy of such part or parts of it as may be prescribed.
(5)A governing body provided with such a copy under subsection (4) shall secure that a copy of it is available for inspection (at all reasonable times and free of charge) at the school.
(6)Subsection (5) does not apply to a temporary governing body of a new school at any time before the school opening date.
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