{
  "url": "https://openlegislation.uk/school-standards-and-framework-act-1998/section-52",
  "json_url": "https://openlegislation.uk/school-standards-and-framework-act-1998/section-52.json",
  "legislation": "ukpga/1998/31",
  "legislation_title": "School Standards and Framework Act 1998",
  "legislation_url": "https://openlegislation.uk/school-standards-and-framework-act-1998",
  "path": "section/52",
  "kind": "section",
  "number": "52",
  "heading": "Financial statements: Wales.",
  "text": "(1) Before the beginning of each financial year prescribed period a local authority in Wales shall prepare a statement containing such information relating to their planned education expenditure in that year that period as may be prescribed.\n(1A) The periods prescribed for the purposes of subsection (1)—\n(a) must consist of one or more funding periods, and\n(b) may include funding periods in respect of which (by virtue of their inclusion in one or more earlier periods prescribed for the purposes of that subsection) information relating to planned education expenditure has previously been required under that subsection.\n(2) After the end of each financial year prescribed period a local authority in Wales shall prepare a statement containing such information with respect to the following matters as may be prescribed—\n(a) the planned education expenditure in that year period specified in the statement prepared by the authority under subsection (1),\n(b) education expenditure actually incurred, or treated by the authority as having been incurred, by them in the year period, and\n(c) any other resources allocated by the authority in the year period to schools maintained by them during any part of the year period. and\n(d) accountable resources held, received or expended in the year period by any person in relation to a school maintained by the authority.\n(2A) In subsection (2)(d), “accountable resources”, in relation to a maintained school, means any resources which are not provided by the local authority but in respect of which an obligation is imposed on the governing body of the school by virtue of regulations under section 44 of the Education Act 2002 (accounts of maintained schools).\n(2B) The periods prescribed for the purposes of subsection (2) must consist of one or more funding periods.\n(3) A statement under this section shall—\n(a) be prepared in such form, and\n(b) be published in such manner and at such times,\nas may be prescribed.\n(4) The authority shall furnish the governing body and head teacher of each school maintained by them with a copy of each statement prepared by the authority under this section or, if regulations so provide, with a copy of such part or parts of it as may be prescribed.\n(5) A governing body provided with such a copy under subsection (4) shall secure that a copy of it is available for inspection (at all reasonable times and free of charge) at the school.\n(6) Subsection (5) does not apply to a temporary governing body of a new school at any time before the school opening date.\n(7) In this section “education expenditure” has the same meaning as in section 45A.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 52(1) substituted (1.11.2005 for E.) by Education Act 2005 (c. 18), s. 125(4), Sch. 18 para. 10(2)(a) (with s. 119); S.I. 2005/2034, art. 8"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Act substituted (5.5.2010) by The Local Education Authorities and Children’s Services Authorities (Integration of Functions) Order 2010 (S.I. 2010/1158), art. 1, Sch. 2 para. 10(2) (with Sch. 2 para. 10(4))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 52(1) inserted (12.1.2010) by Apprenticeships, Skills, Children and Learning Act 2009 (c. 22), ss. 253(2), 269(4); S.I. 2009/3317, art. 2, Sch."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 52 inserted (5.5.2010) by The Local Education Authorities and Children’s Services Authorities (Integration of Functions) Order 2010 (S.I. 2010/1158), art. 1, Sch. 2 para. 10(9)(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 52(1) substituted (1.11.2005 for E.) by Education Act 2005 (c. 18), s. 125(4), Sch. 18 para. 10(2)(b) (with s. 119); S.I. 2005/2034, art. 8"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 52(1A) inserted (1.11.2005 for E.) by Education Act 2005 (c. 18), s. 125(4), Sch. 18 para. 10(3) (with s. 119); S.I. 2005/2034, art. 8"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 52(2) substituted (1.11.2005 for E.) by Education Act 2005 (c. 18), s. 125(4), Sch. 18 para. 10(4)(a) (with s. 119); S.I. 2005/2034, art. 8"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 52(2) inserted (12.1.2010) by Apprenticeships, Skills, Children and Learning Act 2009 (c. 22), ss. 253(2), 269(4); S.I. 2009/3317, art. 2, Sch."
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Word in s. 52(2)(a)-(d) substituted (1.11.2005 for E.) by Education Act 2005 (c. 18), s. 125(4), Sch. 18 para. 10(4)(b) (with s. 119); S.I. 2005/2034, art. 8"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Word in s. 52(2)(b) repealed (1.4.2003 for E.) by Education Act 2002 (c. 32), ss. 45(2), 216(4), Sch. 22 Pt. 3 (with ss. 210(8), 214(4)); S.I. 2003/124, art. 4"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "S. 52(2)(d) and word inserted (1.4.2003 for E.) by Education Act 2002 (c. 32), ss. 45(2), 216(4) (with ss. 210(8), 214(4)); S.I. 2003/124, art. 4"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "S. 52(2A) inserted (1.4.2003 for E.) by Education Act 2002 (c. 32), ss. 45(3), 216(4) (with ss. 210(8), 214(4)); S.I. 2003/124, art. 4"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "S. 52(2B) inserted (1.11.2005 for E.) by Education Act 2005 (c. 18), s. 125(4), Sch. 18 para. 10(5) (with s. 119); S.I. 2005/2034, art. 8"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "S. 52(7) added (5.5.2010) by The Local Education Authorities and Children’s Services Authorities (Integration of Functions) Order 2010 (S.I. 2010/1158), art. 1, Sch. 2 para. 10(9)(b)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "S. 52 title substituted (12.1.2010) by Apprenticeships, Skills, Children and Learning Act 2009 (c. 22), ss. 253(2), 269(4); S.I. 2009/3317, art. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/31/section/52",
    "retrieved_at": "2026-10-29T09:22:40.566698+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."
}