# The School and Early Years Finance (England) Regulations 2025, Paragraph 75

Extent: E+W

Expenditure on education functions related to revenue budget preparation, preparation of information on income and expenditure relating to education for incorporation into the local authority’s annual statement of accounts, and the external audit of grant claims and returns relating to education, in so far as those functions relate to maintained schools.

---
Source: https://www.legislation.gov.uk/uksi/2025/42/schedule/2/paragraph/75 (the official version)
Page: https://openlegislation.uk/school-and-early-years-finance-england-regulations-2025/schedule-2/paragraph-75
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.