Local authorities (LAs) are required, under section 251 of the Apprenticeships, Skills, Children and Learning Act 2009, to prepare and submit annually to the Secretary of State separate budget and outturn statements about their planned and actual expenditure for their education and children’s social care functions.
Section 251 replaces section 52 of the School Standards and Framework Act 1998 in England. Section 52 still applies in Wales.
The statements are the primary means of informing schools and the public in general about LA funding and expenditure plans. They are intended to give detailed information on each LAs planned expenditure on their education and children’s social care functions in a form that allows benchmarking, by schools forums and authorities.