44 Accounts of maintained schools
Education Act 2002 (2002 c 32) | Legislation

Accounts and financial statements

44  Accounts of maintained schools

(1)     Regulations may require the governing body of a maintained school—

(a)     to keep prescribed accounts and prescribed records in relation to the accounts,

(b)     to prepare prescribed financial statements or reports,

(c)     to comply with prescribed conditions with respect to audit, and

(d)     to send copies of the accounts, together with such financial statements or reports as may be prescribed, to the [local authority].

(2)     The regulations may—

(a)     impose on the governing body requirements relating to—

(i)     resources held by the governing

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