Local authority maintained schools are those that fall within the category for England and Wales defined by the School Standards and Framework Act (as amended) - ie community, voluntary controlled, voluntary aided, foundation, community special, foundation special and nursery schools. This LAAP Bulletin focuses on the accounting treatment for the non-current assets used by schools under the Code of Practice on Local Authority Accounting in the United Kingdom (the Code).
LAAP Bulletin 101 Accounting for Non-Current Assets Used by Local Authority Maintained Schools (PDF, 87 KB)