Education (Northern Ireland) Order 1998

Publication of financial statements

66.—(1) This Article applies where a board’s financial provision for relevant schools is subject to regulation by a scheme.

(2) Before the beginning of each financial year the board shall prepare a statement of the financial provision it plans to make in that year for relevant schools.

(3) The statement shall contain the following particulars in relation to the financial year in question—

(a) the amount of the general schools budget of the board for that year (as initially determined for the purposes of the scheme);

(b) the amount of the board’s aggregated budget for that year under the scheme (as so determined);

(c) such particulars as the Department may direct of amounts deducted in respect of excepted heads or items of expenditure in arriving at the amount specified in the statement by virtue of sub-paragraph (b);

(d) such particulars of the allocation formula under the scheme as the Department may direct;

(e) in the case of each school required to be covered by the scheme in that year, the planned expenditure per pupil arising from the division of the school’s budget share (as so determined) by the initial pupil number;

(f) such further information with respect to the financial provision the board plans to make in that year for relevant schools as the Department may direct.

(4) In paragraph (3)(e) “the initial pupil number” means, in relation to a financial year, the number of pupils at the school in question required under the scheme to be used in applying the allocation formula under the scheme for initial determination of the school’s budget share for that year.

(5) After the end of each financial year the board shall prepare a statement containing such information with respect to—

(a) expenditure actually incurred in that year for the purposes of all schools required to be covered by the scheme; and

(b) expenditure so incurred which was incurred, or is treated by the board as having been incurred, for the purposes of each such school, as the Department may direct.

(6) A statement under this Article shall be prepared in such form, and published in such manner and at such times, as the Department may direct.

(7) The board shall furnish—

(a) the Board of Governors of each school required to be covered by the scheme in any financial year; and

(b) if any of those schools is a Catholic maintained school, the Council for Catholic Maintained Schools, with a copy of each statement prepared by the board under this Article in relation to that year.

(8) A Board of Governors shall secure that a copy of any statement furnished to it under this Article is available for inspection (at all reasonable times and free of charge) at the school.