2008 No. 46
education, england
The Consistent Financial Reporting (England) (Amendment) Regulations 2008
Made
Laid before Parliament
Coming into force
The Secretary of State for Children, Schools and Families makes the following Regulations in exercise of the powers conferred by section 44 of the Education Act 20021.
Citation, commencement and application1.
(1)
These Regulations may be cited as the Consistent Financial Reporting (England) (Amendment) Regulations 2008 and come into force on 11th February 2008.
(2)
These Regulations apply only in relation to England.
Amendments to the Consistent Financial Reporting (England) Regulations 200322.
(1)
The Schedule to the Consistent Financial Reporting (England) Regulations 2003 is amended as follows.
(2)
Before “B01 (Committed Revenue Balances)”, insert—
“Opening Balances
OB01 (Opening Pupil Focused Revenue Balance)
OB02 (Opening Community Focused Revenue Balance)
OB03 (Opening Capital Balance)
Closing Balances”.
Jim Knight
Minister of State
Department for Children, Schools and Families
EXPLANATORY NOTE
(This note is not part of the Regulations)
The Schedule to the Consistent Financial Reporting (England) Regulations 2003 provides the approved headings that governing bodies and local education authorities must use when preparing their financial statements.
These Regulations insert additional approved headings into the Schedule.