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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Consistent Financial Reporting (England) (Amendment) Regulations 2008 No. 46 URL: http://www.bailii.org/uk/legis/num_reg/2008/uksi_20080046_en_1.html |
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Made
10th January 2008
Laid before Parliament
17th January 2008
Coming into force
11th February 2008
The Secretary of State for Children, Schools and Families makes the following Regulations in exercise of the powers conferred by section 44 of the Education Act 2002(1).
1.–(1) These Regulations may be cited as the Consistent Financial Reporting (England) (Amendment) Regulations 2008 and come into force on 11th February 2008.
(2) These Regulations apply only in relation to England.
2.–(1) The Schedule to the Consistent Financial Reporting (England) Regulations 2003 is amended as follows.
(2) Before "B01 (Committed Revenue Balances)", insert–
OB01 (Opening Pupil Focused Revenue Balance)
OB02 (Opening Community Focused Revenue Balance)
OB03 (Opening Capital Balance)
Closing Balances".
Jim Knight
Minister of State
Department for Children, Schools and Families
10th January 2008
(This note is not part of the Regulations)
The Schedule to the Consistent Financial Reporting (England) Regulations 2003 provides the approved headings that governing bodies and local education authorities must use when preparing their financial statements.
These Regulations insert additional approved headings into the Schedule.
S.I. 2003/373 amended by S.I.s 2004/393, 2006/437 and 2007/599. Back [2]
