http://www.legislation.gov.uk/asp/2014/8/section/78/notesExplanatory Notes to Children and Young People (Scotland) Act 2014Scottish GovernmentKing's Printer for Scotland2018-08-29 8 27 March 2014 208 Section 78 amends section 4 of the 2010 Act (proposal paper), adding a new subsection (2A) which requires education authorities, as part of the proposal paper prepared under that section, to provide information about the financial implications of a proposal, where the proposal paper relates to a school closure. This will ensure that school closure consultations prepared by education authorities contain financial information. Further detail on the type and level of financial information required to be provided by education authorities in their proposal paper can be set out in statutory guidance issued under section 19 of the 2010 Act.