Responsibility of accounting officer relating to estates safety and management: included in Governance Statement, Review of value for money, Statement of regularity, propriety and compliance, and Statement of introduction templates.
Balance sheet rows
Net assets excluding pension liabilities
and
Defined benefits pension scheme asset/(liability)
now report as asset or liability for the respective years.
Notes to the accounts, the pension and similar obligations, local government pension scheme, and pension schemes 1 to 4, the paragraphs include the Department of Education's commitment on 21 July 2022 to fund outstanding pension scheme liabilities in the event of the academy's closure.
Report references are updated for the Academy Accounts Direction 2022 to 2023 and also the Academy Accounts Handbook 2022.