{
  "url": "https://openlegislation.uk/education-school-financial-statements-prescribed-particulars-etc-regulations-1994/regulation-4",
  "json_url": "https://openlegislation.uk/education-school-financial-statements-prescribed-particulars-etc-regulations-1994/regulation-4.json",
  "legislation": "uksi/1994/323",
  "legislation_title": "The Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/education-school-financial-statements-prescribed-particulars-etc-regulations-1994",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Prescribed form of and information for 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–\n(i) the planned financial provision, and\n(ii) expenditure actually incurred by the authority,\nfor 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–\n(i) the planned financial provision, and\n(ii) expenditure actually incurred, or treated by the authority as having been so incurred,\nfor 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/1994/323/regulation/4",
    "retrieved_at": "2026-10-29T13:41:12.344171+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."
}