# The School and Early Years Finance (England) Regulations 2025, Paragraph 15: Strategic management

Extent: E+W

Expenditure on education functions related to—
(a) functions of the director of children’s services and the personal staff of the director;
(b) planning for the education service as a whole;
(c) authorisation and monitoring of expenditure which is not met from the budget shares of schools maintained by the local authority, and all related financial administration;
(d) the formulation and review of the methods of allocating resources to schools maintained by the local authority, and other bodies;
(e) internal audit and other tasks necessary for the discharge of the local authority’s chief finance officer’s responsibilities under section 151 of the Local Government Act 1972 in so far as the responsibilities do not relate to maintained schools; and
(f) the preparation and review of plans involving collaboration with other local authority services or with public or voluntary bodies.

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Source: https://www.legislation.gov.uk/uksi/2025/42/schedule/2/paragraph/15 (the official version)
Page: https://openlegislation.uk/school-and-early-years-finance-england-regulations-2025/schedule-2/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.