{
  "url": "https://openlegislation.uk/education-school-financial-statements-prescribed-particulars-etc-regulations-1993/regulation-4",
  "json_url": "https://openlegislation.uk/education-school-financial-statements-prescribed-particulars-etc-regulations-1993/regulation-4.json",
  "legislation": "uksi/1993/113",
  "legislation_title": "The Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/education-school-financial-statements-prescribed-particulars-etc-regulations-1993",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Prescribed Form of Outturn Statements",
  "text": "An outturn statement shall be prepared in two parts, as follows–\n(a) Part 1 shall contain the information with respect to expenditure actually incurred by the authority for the purposes of all schools in the financial year to which the statement relates prescribed in regulation 5(1); and\n(b) Part 2 shall contain the information with respect to expenditure so incurred, or treated by the authority as having been so incurred, for the purposes of each school in the financial year to which the statement relates prescribed in regulation 5(2).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/113/regulation/4",
    "retrieved_at": "2026-10-29T14:06:31.439109+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."
}