{
  "url": "https://openlegislation.uk/education-school-financial-statements-prescribed-particulars-etc-regulations-1990/regulation-8",
  "json_url": "https://openlegislation.uk/education-school-financial-statements-prescribed-particulars-etc-regulations-1990/regulation-8.json",
  "legislation": "uksi/1990/353",
  "legislation_title": "The Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/education-school-financial-statements-prescribed-particulars-etc-regulations-1990",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Prescribed Particulars for Outturn Statements",
  "text": "(1) There is prescribed for the purposes of section 42(6)(a) of the Act a statement of the amount of expenditure actually incurred by the authority in that year for the purposes of all schools expressed (as cash sums or percentages, as the case may be) by reference to categories corresponding to each of the matters required by regulation 2 (a) to be contained in Part 1 of a budget statement.\n(2) There is prescribed for the purposes of section 42(6)(b) of the Act the following information in respect of each school—\n(a) the total amount of expenditure actually incurred in that year for the purposes of the school, net of any amount treated by the authority as income attributed to the school;\n(b) the amount (if any) of excluded expenditure under the authority’s scheme in respect of contingencies occurring during the year;\n(c) the aggregate of the amounts of expenditure on excepted heads or items of expenditure and excluded expenditure under the authority’s scheme other than the amount referred to in sub-paragraph (b) above;\n(d) the amount of any increase or decrease in the course of the financial year in the school’s budget share resulting from an increase or decrease in the course of that year in the amount of the authority’s general schools budget;\n(e) the amount to be carried forward to the following financial year of any surplus or deficit in the school’s budget share for that or any previous financial year, and\n(f) the amount brought forward from the previous financial year of any surplus or deficit in the school’s budget share in any previous financial year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/353/regulation/8",
    "retrieved_at": "2026-10-29T15:26:49.982713+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."
}