Section 251 of the Apprenticeships, Skills, Children and Learning Act 2009 states that local authorities should produce an annual budget statement and outturn statement. These provide details on schools and local authority funding and expenditure. It is also used to inform policy making at both local and national level.
The outturn statement provides details on the schools and local authority funding and expenditure at the end of the year.
For details of the planned expenditure for the current and next financial year, see S251 budget statements .