# The School and Early Years Finance (England) Regulations 2026, Paragraph 61

Extent: E+W

Expenditure in relation to 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 relate to maintained schools.

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Source: https://www.legislation.gov.uk/uksi/2026/37/schedule/2/paragraph/61 (the official version)
Page: https://openlegislation.uk/school-and-early-years-finance-england-regulations-2026/schedule-2/paragraph-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.