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(This note is not part of the Regulations)
These Regulations revoke and replace the Consistent Financial Reporting (England) Regulations 2003 and several sets of amending Regulations.
They prescribe a framework for the consistent reporting of school finances to local authorities and to the Secretary of State.
Regulation 3 requires governing bodies of maintained schools (other than maintained nursery schools and pupil referral units) to prepare annual statements, in the prescribed format, about the application of the school’s resources (defined in regulation 2) and its financial position at the end of year and send them to their local authorities. Regulation 5 requires local authorities to send these statements to the Secretary of State.
An impact assessment has not been prepared because no impact on the private or voluntary sector is foreseen.
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