The Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1990

Prescribed Forms of Statements

3.  An outturn statement shall be prepared in the two parts specified below—

(a)Part 1, which shall contain the information with respect to expenditure actually incurred by the authority for the purposes of all schools in the financial year to which the statement relates prescribed in regulation 8(1), and

(b)Part 2, which shall contain the information with respect to expenditure so incurred, or treated by the authority as having been incurred, for the purposes of each school in the financial year to which the statement relates prescribed in regulation 8(2).