
1 
These Regulations may be cited as the School Boards (Financial Information) (Scotland) Regulations 1990 and shall come into force on 31st July 1990.
2 
References to “the outturn statement” and to “the budget statement” are references to the statements required to be provided by virtue of section 17(4)(a) and (b), respectively, of the School Boards (Scotland) Act 1988.
3 

(1) The budget and outturn statements shall be in or as nearly as may be in the form set out in the Schedule hereto.
(2) The budget statement, in the financial year in which these Regulations come into force, shall be provided by 1st September and, in each subsequent such year, shall be provided by 5th April.
(3) The outturn statement, in the financial year in which these Regulations come into force and in each subsequent such year, shall be provided by 1st September.
Ian Lang
Minister of State, Scottish Office
St. Andrew’s House,
Edinburgh
16th June 1990
SCHEDULE
Regulation 3
BUDGET/OUTTURN (insert as appropriate) STATEMENT IN RESPECT OF (enter name of school) FOR THE FINANCIAL YEAR (enter year to which the statement relates) PROVIDED BY (enter name of education authority) ON (date) UNDER SECTION 17(4) OF THE SCHOOL BOARDS (SCOTLAND) ACT 1988


 STAFF (£'000)
(a) Teachers and instructors – permanent and temporary
 Teachers and instructors – supply (for outturn statement only)
(b) School-based administrative and support staff
(c) Janitors and manual grades
(d) Other (including costs related to employment of staff) —————
 Total staff costs 
 PREMISES (£'000)
(a) Rent and Rates
(b) Insurance
(c) Repairs and maintenance of land, buildings and fixed plant (for outturn statement only)
(d) Fuel, gas and electricity
(e) Fixtures and fittings
(f) Cleaning of school premises and land
(g) Other —————
 Total premises costs 
 SUPPLIES AND SERVICES (£'000)
(a) Books, materials and educational equipment
(b) Other —————
 Total supplies and services costs 
 TRANSPORT
(a) Purchases or leasing of vehicles or related equipment for the school (if not capital expenditure)
(b) Repairs and maintenance of vehicles and equipment and other running costs
(c) Other —————
 Total transport costs 
 EXAMINATION ENTRY FEES
 Total examination entry fee costs
 SCHOOL BOARD RELATED COSTS
(a) Cost of school board administration and training
(b) Cost of school board administration of functions delegated to them under section 15 of the School Boards (Scotland) Act 1988 —————
 Total school board related costs 
 OTHER SCHOOL RUNNING COSTS
(a) Cost of school hostels
(b) Cost of school catering
(c) Other —————
 Total 
 TOTAL EXPENDITURE FOR ALL RUNNING COSTS —————
 CAPITAL EXPENDITURE
 (List each project or purchase, stating the cost in each instance)
 TOTAL CAPITAL EXPENDITURE —————