# The Consistent Financial Reporting (England) (Amendment) Regulations 2008

S.I. 2008/46 · made 10 January 2008

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.

Made under: Education Act 2002 (Section 44)

PDFs: Printed copy https://openlegislation.uk/consistent-financial-reporting-england-amendment-regulations-2008/pdf/uksi_20080046_en.pdf; Explanatory Memorandum https://openlegislation.uk/consistent-financial-reporting-england-amendment-regulations-2008/pdf/uksiem_20080046_en.pdf

## Introductory text

education, england
Made 10th January 2008
Laid before Parliament 17th January 2008
Coming into force 11th February 2008
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 2002.

## 1 Citation, commencement and application

(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.

## 2 Amendments to the Consistent Financial Reporting (England) Regulations 2003

(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
”.

## Signature

Jim Knight
Minister of State
Department for Children, Schools and Families
10th January 2008

## 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.

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Source: https://www.legislation.gov.uk/uksi/2008/46 (the official version)
Page: https://openlegislation.uk/consistent-financial-reporting-england-amendment-regulations-2008
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.