School Standards and Framework Act 1998

Chapter IVE+W Financing of maintained schools

Budgetary frameworkE+W

45 Maintained schools to have budget shares.E+W

(1)For the purposes of the financing of maintained schools by [F1local authorities], every such school shall have, for each [F2funding period], a budget share which is allocated to it by the authority which maintains it.

[F3(1A)In this Chapter “maintained school” means—

(a)a community, foundation or voluntary school,

(b)a community or foundation special school, F4...

(c)a maintained nursery school [F5, or

(d)a pupil referral unit in England.]]

[F6(1B)In this Chapter “funding period” means a financial year or such other period as may be prescribed.]

(2)Sections [F7 45A to] 47 have effect for determining the amount of a school’s budget share for a [F8funding period].

(3)In this Chapter—

(a)references to schools maintained by a [F9local authority] do not include [F10pupil referral units] [F11in Wales];

[F12(aa)references to the governing body of a maintained school or of a school maintained by a local authority shall be read, in relation to a pupil referral unit in England, as references to the management committee for the unit (in spite of paragraph 1 of Schedule 1 to the Education Act 1996);

(ab)references to governors shall be read, in relation to a pupil referral unit in England, as references to the members of the management committee for the unit;]

(b)references, in a context referring to a [F9local authority], to a maintained school or to a school maintained by such an authority shall be read as including a new school—

(i)which on implementation of proposals under [F13any enactment] will be a community, foundation or voluntary school or a community or foundation special school maintained by the authority, and

(ii)which has a temporary governing body; and

(c)references to the governing body of a maintained school or of a school maintained by a [F9local authority] shall accordingly be read as including the temporary governing body of a new school falling within paragraph (b).

(4)In this Chapter “new school” (without more) has the meaning given by section 72(3).

[F1445ADetermination of specified budgets of [F9local authority] E+W

(1)For the purposes of this Part, a [F9local authority]’s “[F15non-schools education budget]” for a [F16relevant period] is the amount appropriated by the authority for meeting all [F17education] expenditure by the authority in [F18that period] of a class or description prescribed for the purposes of this subsection.

[F19(1A)In subsection (1) “relevant period” means a financial year or such other period as may be prescribed.]

(2)For the purposes of this Part, a [F9local authority]’s “schools budget” for a [F20funding period] is the amount appropriated by the authority for meeting all [F21education] expenditure by the authority in [F22that period] of a class or description prescribed for the purposes of this subsection (which may include expenditure incurred otherwise than in respect of schools).

[F23(2A)The amount referred to in subsection (2) includes the amount of any grant which is appropriated, for meeting the expenditure mentioned in that subsection, in accordance with a condition which—

(a)is imposed under section 16 of the Education Act 2002 (terms on which assistance under section 14 of that Act is given) or any other enactment, and

(b)requires that the grant be applied as part of the authority's schools budget for the funding period.]

(3)For the purposes of this Part, a [F9local authority]’s “individual schools budget” for a [F24funding period] is the amount remaining after deducting from the authority’s schools budget for [F25that period] such planned [F26education] expenditure by the authority in respect of [F25that period] as they may determine should be so deducted in accordance with regulations.

(4)Regulations under subsection (3) may—

(a)prescribe classes or descriptions of expenditure which are authorised or required to be deducted from an authority’s schools budget;

(b)provide, in relation to any prescribed class or description of expenditure specified in the regulations, that such expenditure may only be deducted subject to either or both of the following, namely—

(i)such limit or limits (however framed) as may be specified by or determined in accordance with the regulations, and

(ii)such other conditions as may be so specified or determined.

[F27(4A)Regulations under subsection (3) may also make provision—

(a)enabling any expenditure falling outside any classes or descriptions of expenditure prescribed by virtue of subsection (4)(a) to be deducted from the authority's schools budget if the deduction of such expenditure is authorised, on the application of the authority, by the authority's schools forum or the Secretary of State, and

(b)enabling any limit or condition that would otherwise apply by virtue of subsection (4)(b)(i) or (ii) to be varied or excluded, on the application of the authority, by the authority's schools forum or the Secretary of State.]

[F28(4B)For the purposes of this Part, the duty imposed on a local authority in England by section 7(1) of the Childcare Act 2006 (duty to secure prescribed early years provision free of charge) is to be treated as [F29an education function of the authority].]

F30(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F30(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F31(7)In this section “education expenditure” means expenditure incurred by a local authority in connection with the performance of their education functions.]]

[F3245AAPower to require [F1local authorities] in England to determine schools budgetE+W

(1)Regulations may require a [F9local authority] in England, not later than the prescribed date, to make an initial determination of their schools budget for a funding period.

(2)The date prescribed for the purposes of subsection (1) may be a date falling up to 48 months before the beginning of the funding period.

(3)Regulations under subsection (1) may—

(a)authorise or require [F1local authorities] in England to take account of matters arising after the initial determination of their schools budgets for any funding period but before the beginning of the funding period, by redetermining their schools budgets for the period in accordance with the regulations, and

(b)require notice of any initial determination or revised determination to be given in accordance with the regulations to the governing bodies of schools maintained by the [F9local authority].

F3345ABDuty of [F1local authorities] in Wales to determine schools budgetE+W

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

45ACPower to require [F1local authorities] in Wales to determine schools budgetE+W

(1)Regulations may require a [F9local authority] in Wales, not later than the prescribed date, to make an initial determination of their schools budget for a funding period.

(2)The date prescribed for the purposes of subsection (1) may be a date falling up to 48 months before the beginning of the funding period.

(3)Regulations under subsection (1) may—

(a)authorise or require [F1local authorities] in Wales to take account of matters arising after the initial determination of their schools budgets for the funding period but before the beginning of the funding period, by redetermining their schools budgets for the period in accordance with the regulations, and

(b)require notice of any initial determination or revised determination to be given in accordance with the regulations to the Assembly and to the governing bodies of schools maintained by the [F9local authority].

F34(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

[F3545BPower of Assembly to set minimum schools budget for [F9local authority] in WalesE+W

(1)If it appears to the National Assembly for Wales that, in all the circumstances, the proposed amount of a [F9local authority]'s schools budget for a funding period is inadequate, the Assembly may, within the period of fourteen days beginning with the schools budget deadline in the funding period preceding that funding period, give the authority a notice under subsection (6) or (7).

(2)In subsection (1), the reference to the proposed amount of a [F9local authority]'s schools budget for a funding period is—

(a)if section 45AB is in force in relation to that funding period, a reference to the amount specified in a notice under section 45AB(1)(b), or

(b)if regulations under section 45AC(1) are in force in relation to that funding period, a reference to such amount, determined by the authority in accordance with those regulations and specified in a notice required by those regulations to be given to the Assembly, as may be prescribed.

(3)If at the schools budget deadline in any funding period, a [F9local authority] in Wales have failed to give the Assembly a notice under section 45AB(1)(b) or a notice required as mentioned in subsection (2)(b), the Assembly may, at any time after that deadline, give the authority a notice under subsection (6) or (7).

(4)In this section “the schools budget deadline”—

(a)in a case falling within subsection (2)(a), has the same meaning as in section 45AB, and

(b)in a case falling within subsection (2)(b), means the time in the funding period preceding the funding period to which the schools budget relates by which regulations under section 45AC(1) require notice of a revised determination of the schools budget to be given to the Assembly.

(5)In this section and section 45C “the period under consideration” means the funding period to which the notice mentioned in subsection (2)(a) or (b) relates or, in a case falling within subsection (3), the funding period in relation to which such a notice ought to have been given.

(6)A notice under this subsection is a notice determining the minimum amount of the authority's schools budget for the period under consideration.

(7)A notice under this subsection is a notice which—

(a)specifies the amount which the Assembly would have determined as the minimum amount of the authority's schools budget for the period under consideration if the Assembly had acted under subsection (4), and

(b)states the Assembly's intention to determine the minimum amount of the authority's schools budget for the following funding period.

(8)A notice under subsection (6) or (7) must include a statement of the Assembly's reasons for giving the notice.

(9)The Assembly may act under different subsections in relation to different authorities.]

[F3545CEffect of notice under section 45B(6)E+W

(1)The [F9local authority] may, within the period of fourteen days beginning with the date of a notice under section 45B(6), give the National Assembly for Wales notice of their objection to the Assembly's determination, giving reasons for their objection.

(2)Where the [F9local authority] have given notice of their objection under subsection (1), the notice under section 45B(6) shall cease to have effect, but the Assembly may by order prescribe the minimum amount of the authority's schools budget for the period under consideration.

(3)The amount prescribed under subsection (2) must not be greater than the amount specified in the notice under section 45B(6).

(4)An order under subsection (2) may relate to two or more authorities.

(5)Where—

(a)a notice under section 45B(6) has been given to a [F9local authority] and no notice of objection has been given during the period specified in subsection (1), or

(b)an order has been made under subsection (2),

the [F9local authority] shall determine a schools budget for the period under consideration which is not less than the amount specified in relation to the authority in the notice or order.]

[F3545DPower of Assembly to repeal Wales-only school funding provisionsE+W

The Assembly may by order—

(a)repeal any of the following provisions—

• section 45AB,

• section 45AC(4), and

• sections 45B and 45C, and

(b)make any amendments of the other provisions of this Chapter which appear to the Assembly to be necessary or expedient in consequence of any repeal made by virtue of paragraph (a).]

F3646Determination of LEA’s local schools budget and individual schools budget.E+W

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47 Determination of school’s budget share.E+W

(1)For the purposes of this Part a maintained school’s budget share for a [F37funding period] is such amount as the [F9local authority] may determine, in accordance with regulations, to allocate to the school out of the authority’s individual schools budget for [F38that period].

(2)Regulations under this section may, in particular, make provision—

(a)as to the time when schools’ budget shares are to be initially determined by [F1local authorities];

(b)specifying—

(i)factors or criteria which such authorities are to take into account, or

(ii)requirements as to other matters with which such authorities are to comply,

in determining such shares, whether generally or in such cases as are specified in the regulations;

(c)requiring adjustments to be made to such shares by such authorities in respect of—

(i)pupils permanently excluded from schools maintained by them, or

(ii)pupils admitted to schools maintained by them who have been permanently excluded from other maintained schools;

(d)as to the treatment of new schools, including provision authorising the determination of nil amounts as the budget shares of such schools;

[F39(dd)authorising or requiring such authorities to take account of matters arising after the initial determination of budget shares for a funding period but before the beginning of the funding period, by redetermining budget shares for that period in accordance with the regulations, and requiring them in that connection to disregard such matters as may be specified in the regulations;]

(e)authorising or requiring such authorities to take account of matters arising during the course of a [F40funding period]—

(i)by redetermining budget shares for that [F41funding period], or

(ii)by making adjustments to such shares for the following [F41funding period],

in accordance with the regulations, and requiring them in that connection to disregard such matters as may be specified in the regulations;

(f)requiring consultation to be carried out by such authorities in relation to the factors or criteria which are to be taken into account in determining such shares and as to the time and manner of such consultation;

[F42(ff)requiring notice of any initial determination or revised determination to be given in accordance with the regulations to the governing bodies of schools maintained by the authority in question;]

[F43(g)authorising [F1local authorities] in prescribed cases to determine (or redetermine) budget shares, to such extent as may be prescribed, in accordance with arrangements approved by the authority's schools forum or the Secretary of State in accordance with the regulations (in place of the arrangements provided for by the regulations);]

[F44(2A)The time by which regulations made in pursuance of subsection (2)(a) require an initial determination of schools' budget shares for a funding period to be made may be up to 48 months before the beginning of the funding period.]

(3)Regulations made in pursuance of subsection (2)(c) may provide for the adjustments to be made on such basis as may be prescribed, which may involve the deduction from one school’s budget share of an amount which is greater or less than that allocated to another school’s budget share in respect of the excluded pupil.

[F4547ZAFree of charge early years provision outside a maintained school: budgetary framework: EnglandE+W

(1)This section applies where a local authority in England propose to allocate an amount of relevant financial assistance to a relevant childcare provider for a funding period out of the authority's individual schools budget for the period.

(2)The amount to be allocated is to be determined in accordance with regulations.

(3)Financial assistance provided by a local authority in England to a childcare provider is “relevant” financial assistance if it is provided—

(a)for the purpose of the discharge of the authority's duty under section 7 of the Childcare Act 2006, and

(b)in respect of the provision of childcare.

(4)Regulations under this section may, in particular—

(a)specify factors or criteria which an authority are to take into account in determining the amount of any relevant financial assistance to be provided by them to a relevant childcare provider;

(b)specify factors or criteria which an authority are to disregard in determining such an amount;

(c)specify requirements as to other matters with which an authority are to comply in determining such an amount;

(d)make provision about consultation to be carried out by an authority in connection with determining such an amount;

(e)authorise an authority, in prescribed circumstances and to a prescribed extent, to determine such an amount in accordance with arrangements approved by the Secretary of State (instead of in accordance with arrangements provided for by the regulations);

(f)require an authority to provide relevant childcare providers with prescribed information relating to their determination of such an amount;

(g)make provision about the circumstances in which an authority are required to redetermine such an amount;

(h)specify a time by which an authority's determination of such an amount is to take place.

(5)For the purposes of this section—

(a)“childcare” has the meaning given in section 18 of the Childcare Act 2006;

(b)“relevant childcare provider” means a provider of childcare other than the governing body of a maintained school;

(c)a reference to an authority's determination of the amount of any relevant financial assistance includes a reference to the authority's redetermination of such an amount.]

[F46Schools forums]E+W

[F4647A Schools forumsE+W

(1)[F47Every [F9local authority] shall in accordance with regulations establish for their area before such date as may be prescribed a body, to be known as a schools forum, representing the governing bodies and head teachers of schools maintained by the authority and, if the authority so determine, also representing such bodies as the authority may from time to time in accordance with regulations determine.]

[F47Every [F9local authority] must, in accordance with regulations, establish for their area a body to be known as a schools forum.]

(2)Subsection (1) does not apply in relation to the Common Council of the City of London or the Council of the Isles of Scilly.

[F48(3)The purpose of a schools forum is—

(a)to advise the relevant authority on such matters relating to the authority's schools budget as may be prescribed by regulations under section 45A(3) or by regulations under this subsection, and

(b)to exercise any [F49other function that may be imposed on the schools forum by or under this Chapter].]

[F50(3A)In exercising its functions, a schools forum is to have regard to any children and young people's plan prepared by the local Children's Trust Board.]

(4)Regulations under section 45A(3) or under subsection (3) may include provision requiring a relevant authority to have regard to advice given by their schools forum, or requiring a relevant authority to consult their schools forum in relation to prescribed matters or before taking prescribed decisions.

[F51(4A)Regulations must provide for a schools forum to include—

(a)members representing governing bodies of schools maintained by the relevant authority, and

(b)members representing head teachers of such schools.

(4B)Regulations may provide for a schools forum to include—

(a)members representing such other persons—

(i)as may be prescribed, or

(ii)as the relevant authority may from time to time, in accordance with regulations, determine, and

(b)other members,

and may make further provision as to the constitution of a schools forum.]

(5)Regulations may make provision as to [F52the constitution], meetings and proceedings of a schools forum.

F53(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)Regulations may make provision with respect to expenses of a schools forum.

(8)Except as provided by regulations, the expenses of a schools forum shall be defrayed by the relevant authority.

[F54(9)In this section “relevant authority”, in relation to a schools forum, means the [F9local authority] by whom the forum is established.]

[F55(10)In this section—

(a)a “children and young people's plan” means a plan published by a Children's Trust Board under section 17 of the Children Act 2004;

(b)“the local Children's Trust Board”, in relation to a schools forum, is the Children's Trust Board established by arrangements made under section 10 of that Act by the relevant authority F56....]]

[F9Local authority] schemesE+W

48 [F1Local authorities]’ financial schemes.E+W

(1)Each [F9local authority] shall [F57maintain] a scheme dealing with such matters connected with the financing of the schools maintained by the authority [F58or the exercise by the governing bodies of those schools of the power conferred by section 27 of the Education Act 2002 (power of governing body to provide community facilities etc.)] as are required to be dealt with in the scheme by or by virtue of—

(a)regulations made by the Secretary of State; or

(b)any provision of this Part.

(2)Regulations under subsection (1) may, in particular, require a scheme to deal with—

(a)the carrying forward from one [F59funding period] to another of surpluses and deficits arising in relation to schools’ budget shares;

(b)amounts which may be charged against schools’ budget shares;

(c)amounts received by schools which may be retained by their governing bodies and the purposes for which such amounts may be used;

(d)the imposition, by or under the scheme, of conditions which must be complied with by schools in relation to the management of their delegated budgets, including conditions prescribing financial controls and procedures;

[F60(dd)the imposition, by or under the scheme, of conditions which must be complied with by schools in relation to the exercise of the power mentioned in subsection (1), including conditions prescribing financial controls and procedures;]

(e)terms on which services and facilities are provided by the authority for schools maintained by them.

(3)Where there is any inconsistency between a scheme [F61maintained] by a [F9local authority] under subsection (1) and any other rules or regulations made by the authority which relate to the funding or financial management of schools which they maintain, the terms of the scheme shall prevail.

(4)Schedule 14 (which provides for F62... the revision of schemes) shall have effect.

(5)In this Part any reference to “the scheme”, in relation to a maintained school, is a reference to [F63the scheme for the time being maintained under this section].

Financial delegationE+W

49 Maintained schools to have delegated budgets.E+W

(1)Every maintained school shall have a delegated budget.

[F64(2)A new school shall have a delegated budget from a date determined in accordance with regulations.

(2A)Regulations under subsection (2) may—

(a)enable the date that would otherwise apply by virtue of the regulations to be varied in accordance with the regulations, on the application of the [F9local authority], by the authority's schools forum or by the Secretary of State, and

(b)make provision about the respective powers of the schools forum and the Secretary of State in relation to any application to vary that date.]

F64(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)Subject to—

(a)section 50 (right of governing body to spend budget share where school has a delegated budget),

(b)paragraph 4 of Schedule 15 (power of governing body to spend amounts out of budget share where delegation of budget suspended),

(c)section 489(2) of the M1Education Act 1996 (education standards grants), and

(d)any provisions of the scheme,

a [F9local authority] may not delegate to the governing body of any maintained school the power to spend any part of the authority’s [F65[F66non-schools education budget] or schools budget].

(5)Any amount made available by a [F9local authority] to the governing body of a maintained school (whether under section 50 or otherwise)—

(a)shall remain the property of the authority until spent by the governing body or the head teacher; and

(b)when spent by the governing body or the head teacher, shall be taken to be spent by them or him as the authority’s agent.

(6)Subsection (5)(b) does not apply to any such amount where it is spent—

(a)by way of repayment of the principal of, or interest on, a loan, or

(b)(in the case of a voluntary aided school) to meet [F67expenses payable by the governing body under paragraph 3(1) or (2) of Schedule 3] [F67expenditure payable by the governing body under paragraph 3(1) of Schedule 3] [F68, F69... or paragraph 8 of Schedule 8 to the Education Act 2002] [F70section 75(2)(b) of, or paragraph 4 of Schedule 3 to, the School Standards and Organisation (Wales) Act 2013].

(7)In this Part—

(a)references to a school having a delegated budget are references to the governing body of the school being entitled to manage the school’s budget share; and

(b)where a school has a delegated budget the governing body are accordingly said to have a right to a delegated budget.

50 Effect of financial delegation.E+W

(1)Where a maintained school has a delegated budget in respect of the whole or part of a [F71funding period] the [F9local authority] shall secure that in respect of [F72that period] there is available to be spent by the governing body—

(a)where the school has a delegated budget in respect of the whole of that [F73period], a sum equal to the school’s budget share for the [F73period], or

(b)where the school has a delegated budget in respect of only part of that [F74period], a sum equal to that portion of the school’s budget share for the [F74period] which has not been spent.

(2)The times at which, and the manner in which, any amounts are made available by the authority to the governing body in respect of any such sum shall be such as may be provided by or under the scheme.

(3)Subject to any provision made by or under the scheme, the governing body may spend any such amounts as they think fit—

(a)for any purposes of the school; or

(b)(subject also to any prescribed conditions) for such purposes as may be prescribed.

[F75(3A)In the case of a school in England—

(a)subject to regulations under paragraph (b) below, subsection (3)(a) has effect as if amounts spent on providing facilities or services under section 27 of the Education Act 2002 (power of governing body to provide community facilities etc) were spent for purposes of the school;

(b)regulations may impose restrictions as to the matters on which amounts may be spent under subsection (3)(a).]

(4)[F76In the case of a school in Wales, “purposes of the school” in subsection (3)] does not include purposes wholly referable to the provision of—

[F77(za)facilities and services under section 27 of the Education Act 2002 (power of governing body to provide community facilities etc.),]

(a)part-time education suitable to the requirements of persons of any age over compulsory school age, or

(b)full-time education suitable to the requirements of persons who have attained the age of 19;

but any such purposes may be prescribed by regulations under paragraph (b) of that subsection.

(5)Nothing in subsection (3) shall be read as authorising the payment of allowances to governors otherwise than in accordance with regulations [F78under section 19 of the Education Act 2002 (or, in the case of temporary governors of a new school, regulations under section 34(5) of that Act).]

(6)The governing body may delegate to the head teacher, to such extent as may be permitted by or under the scheme, their powers under subsection (3) in relation to any amount such as is mentioned in that subsection.

(7)The governors of a school shall not incur any personal liability in respect of anything done in good faith in the exercise or purported exercise of their powers under subsection (3) or (6).

Suspension of financial delegationE+W

51 Suspension of financial delegation for mismanagement etc.E+W

Schedule 15 (which provides for the suspension by a [F9local authority] of a governing body’s right to a delegated budget in the case of failure to comply with requirements as to delegation or of financial mismanagement, etc.) shall have effect.

[F79Expenditure incurred for community purposes]E+W

[F8051A Expenditure incurred for community purposesE+W

(1)Expenditure incurred by the governing body of a maintained school [F81in Wales] in the exercise of the power conferred by section 27 of the Education Act 2002 (power of governing body to provide community facilities etc.) shall, as against third parties, be treated as part of the expenses of maintaining the school under section 22, but if met by the [F9local authority] may be recovered by them from the governing body.

(2)Except as provided by regulations under section 50(3)(b), no expenditure incurred by the governing body of a maintained school [F82in Wales] in the exercise of the power referred to in subsection (1) shall be met from the school’s budget share for any [F83funding period].

(3)Subsection (2) applies at a time when the school does not have a delegated budget by virtue of any suspension under F84... Schedule 15 [F85or section 8 of the School Standards and Organisation (Wales) Act 2013], as well as a time when it does have a delegated budget.]

InformationE+W

52[F86Financial statements: Wales.]E+W

(1)Before the beginning of each [F87financial year] [F87prescribed period] a [F9local authority] [F88in Wales] shall prepare a statement containing such information relating to their planned [F89education] expenditure in [F90that year] [F90that period] as may be prescribed.

[F91(1A)The periods prescribed for the purposes of subsection (1)—

(a)must consist of one or more funding periods, and

(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 [F89education] expenditure has previously been required under that subsection.]

(2)After the end of each [F92financial year] [F92prescribed period] a [F9local authority] [F93in Wales] shall prepare a statement containing such information with respect to the following matters as may be prescribed—

(a)the planned [F89education] expenditure in that [F94year] [F94period] specified in the statement prepared by the authority under subsection (1),

(b)[F89education] expenditure actually incurred, or treated by the authority as having been incurred, by them in the [F94year] [F94period], [F95and]

(c)any other resources allocated by the authority in the [F94year] [F94period] to schools maintained by them during any part of the [F94year] [F94period]. [F96and

(d)accountable resources held, received or expended in the [F94year] [F94period] by any person in relation to a school maintained by the authority.]

[F97(2A)In subsection (2)(d), “accountable resources”, in relation to a maintained school, means any resources which are not provided by the [F9local 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).]

[F98(2B)The periods prescribed for the purposes of subsection (2) must consist of one or more funding periods.]

(3)A statement under this section shall—

(a)be prepared in such form, and

(b)be published in such manner and at such times,

as may be prescribed.

(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.

(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.

(6)Subsection (5) does not apply to a temporary governing body of a new school at any time before the school opening date.

[F99(7)In this section “education expenditure” has the same meaning as in section 45A.]

F10053 Certification of statements by Audit Commission.E+W

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[F10153ACertification of statements by Auditor General for WalesE+W

(1)A [F9local authority] in Wales shall, if directed to do so by the National Assembly for Wales, require the Auditor General for Wales to make arrangements in accordance with section 96B(1)(d) of the Government of Wales Act 1998 for certifying—

(a)such statement or statements prepared by the authority under section 52 above, or

(b)such part or parts of any such statement or statements,

as may be specified in the directions; and for the purposes of section 96B(1)(d) of that Act any statement under section 52 above shall be regarded as a return by the authority.

(2)The arrangements made by the Auditor General for Wales in pursuance of subsection (1) shall include arrangements for sending to the National Assembly for Wales—

(a)a copy of the statement or statements so certified, or

(b)a copy of the part or parts so certified,

as the case may be.

(3)Directions given under subsection (1) may relate to any [F9local authority] or to [F1local authorities] generally or to any class or description of such authority.]