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Section 52/251 statements

Local Authorities (LA) are required under Section 52 of the Schools Standards and Framework Act 1998 to prepare a budget statement by the 31 March each year for the following financial year (e.g. by 31 March 2008 the LA should have prepared a Section 52 Budget Statement for 2009/2010 financial year).

After the end of that financial year LAs are also required to prepare an outturn statement, which provides details of expenditure for the financial year.

For both the budget and outturn statements, regulations and guidance are published each year, which prescribe the form and content of the statements. These are prescribed by the Secretary of State.

It is a statutory duty that LAs publish their budget and outturn statements. Under the regulations this is fulfilled by making a copy available for inspection at all times free of charge at each principal office of the LA and publication on a website maintained by the LA and accessible to the public.

The Department for Education maintains a website covering combined information for all LAs going back over several years.

The budget statement description

Budget statements

The outturn statement description

Outturn statements