The Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1994 No. 323

Prescribed form of and information for outturn statements

4.  An outturn statement shall be prepared in two parts, as follows–

(a) Part 1 shall contain the information with respect to–

(i) the planned financial provision, and

(ii) expenditure actually incurred by the authority,

for the purposes of all schools in the financial year to which the statement relates prescribed in regulation 5(1); and

(b) Part 2 shall contain the information with respect to–

(i) the planned financial provision, and

(ii) expenditure actually incurred, or treated by the authority as having been so incurred,

for the purposes of each school in the financial year to which the statement relates prescribed in regulation 5(2).