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113.—(1) This Article applies where in the case of any board the board’s financial provision for institutions of further education situated in its area is subject to regulation by a scheme.
(2) Before the beginning of each financial year, the board shall prepare a statement containing—
(a)such information as to the operation of the scheme; and
(b)such information as to the financial provision it plans to make in that year for institutions of further education situated in its area,
as the Department may direct.
(3) 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 institutions 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 institution,
as the Department may direct.
(4) A statement prepared under this Article shall be prepared in such form, and published in such manner and at such times, as the Department may direct.
(5) The board shall furnish the governing body of each institution of further education covered by the scheme in any financial year with a copy of each statement prepared by the board under this Article in relation to that year.
(6) The governing body of each such institution shall secure that a copy of any such statement furnished to it under this Article is available for inspection (at all reasonable times and free of charge) at the institution.
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