Information for outturn statements
5.—(1) The information to be contained in Part I of any outturn statement is –
(a)(i)the amount of expenditure (net and gross) actually incurred by the authority (or treated by the authority as having been incurred), and
(ii)the amount of income allocated by the authority to schools maintained by them,
in the financial year to which the statement relates by reference to categories corresponding to each of the matters required by the 1999 Regulations to be contained in Part I of the authority’s budget statement for that year;
(b)adjacent to the statement of each such amount referred to in sub-paragraph (a) (i) and (ii), the amount of planned financial provision or estimated income, as the case may be, specified in the authority’s budget statement for that matter;
(c)The percentage figures which, in accordance with Note H2(1) to Part I of a budget statement, are required to be inserted in column (h) of that statement; and
(d)in relation to each of the categories referred to in sub-paragraph (a) above, the expenditure actually incurred by the authority in respect of each category, after deducting any income received by the authority in respect of that category and allocated to schools maintained by them (whether or not delegated to individual schools), expressed as a percentage of the authority’s local schools budget.
(2) The information to be contained in Part 2 of an outturn statement, in relation to each school maintained by the authority (identified by its name and official reference number allocated by the National Assembly), is —
(a)the amount of the school’s budget share for the financial year to which the statement relates included in Part 2 of the authority’s budget statement;
(b)particulars of any in-year increases or decreases to the school’s budget share in consequence of any redetermination of its budget share pursuant to regulation 19 of the Financing of Maintained Schools Regulations 1999(2);
(c)particulars of any amounts allocated to the school not falling within sub-paragraph (b);
(d)the total amount allocated to the school by the authority in that financial year;
(e)the balance brought forward from the previous financial year in respect of any surplus or deficit in the school’s budget share in any previous financial year;
(f)the amount to be carried forward to the following financial year in respect of any surplus or deficit in the school’s budget share for that or any previous financial year;
(g)the total amount of expenditure attributed to the school, derived by adding the difference between the amount referred to in sub-paragraph (e) and the amount referred to in sub-paragraph (f) to the total amount made available to the school by the authority;
(h)any amount treated by the authority as income attributed to the school (and which is not reflected in any of the amounts specified in the outturn statement by virtue of sub-paragraph (a), (b), (c) or (d) above).