{
  "url": "https://openlegislation.uk/education-grant-maintained-schools-finance-regulations-1990/schedule-4/paragraph-2",
  "json_url": "https://openlegislation.uk/education-grant-maintained-schools-finance-regulations-1990/schedule-4/paragraph-2.json",
  "legislation": "uksi/1990/549",
  "legislation_title": "The Education (Grant-maintained Schools) (Finance) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/education-grant-maintained-schools-finance-regulations-1990",
  "path": "schedule/4/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "Requirements with respect to the maintenance of proper accounts including, in particular, requirements as to–\n(a) the appointment by the governing body of a person who will be responsible to them for the administration of their financial affairs;\n(b) the accounting systems and methods to be adopted by the governing body and the form of their accounts and supporting records;\n(c) internal financial controls including, in particular, requirements as to the procedures to be adopted with respect to the receipt and disbursement of money by the governing body; and\n(d) the publication of the governing body’s accounts.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/549/schedule/4/paragraph/2",
    "retrieved_at": "2026-10-29T15:24:38.224339+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}