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Education Act 2002

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45Financial statements
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(1)Section 52 of the School Standards and Framework Act 1998 (c. 31) (financial statements by local education authority) is amended as follows.

(2)In subsection (2), the word “and” at the end of paragraph (b) is omitted and after paragraph (c) there is inserted “and

(d)accountable resources held, received or expended in the year by any person in relation to a school maintained by the authority.”

(3)After subsection (2) there is inserted—

“(2A)In subsection (2)(d), “accountable resources”, in relation to a maintained school, means any resources which are not provided by the local education authority but in respect of which an obligation is imposed on the governing body of the school by virtue of regulations under section 44 of the Education Act 2002 (accounts of maintained schools).”

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