Consistent financial reporting (CFR) framework
A framework to help schools to collect information about their income and expenditure.
Introduction
This guidance applies to maintained schools and pupil referral units and is for:
- local authority finance officers
- school finance officers
- business managers
- bursars
It is optional for nurseries and non-maintained special schools.
The consistent financial reporting (CFR) framework provides a standard template for schools to collect information about their income and expenditure by financial years, which maintained schools provide to their local authorities in a financial statement each year.
Financial statements must be in line with the approved headings set out in the The Consistent Financial Reporting (England) Regulations 2012.
The guidance provides definitions for each CFR code set out in the regulations.
Financial statements include:
- school resources received in a financial year, including any unspent at the end of the previous year
- the application of any school resources
- a summary of the school’s financial position at the end of the year
The information supports benchmarking and enables governors and local authorities to produce simple reports. The financial benchmarking website enables comparisons of school income and expenditure profiles with similar schools.
We have published guides to help schools and local authorities submit data using COLLECT (collections online - learners, education, children and teachers). The guides include information on accessing COLLECT, and uploading and submitting data.
Consistent financial reporting framework 2024 to 2025
View the consistent financial reporting framework for 2024 to 2025
Consistent financial reporting framework 2023 to 2024
View the consistent financial reporting framework for 2023 to 2024
Consistent financial reporting framework 2022 to 2023
View the consistent financial reporting framework for 2022 to 2023
Consistent financial reporting framework 2021 to 2022
View the consistent financial reporting framework for 2021 to 2022
Consistent financial reporting framework 2020 to 2021
View the consistent financial reporting framework for 2020 to 2021
Consistent financial reporting framework 2019 to 2020
View the consistent financial reporting framework and XML generator for 2019 to 2020
To view frameworks published prior to 2019 to 2020, please visit the national archives website.
Consistent financial reporting data
Data for 2014 to 2015 onwards is published on the schools financial benchmarking service.
Last updated 3 April 2024 + show all updates
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We have added a link to the consistent financial reporting framework 2024 to 2025.
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The consistent financial reporting framework for 2023 to 2024 has now been published
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Updated to include the 2022 to 2023 guidance link.
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Updated to include section 'consistent financial reporting data'. 'Consistent financial reporting framework 2018 to 2019' section has been removed and can be found on the national archives website.
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Added link to the consistent financial reporting framework 2021 to 2022
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Links to the consistent financial reporting frameworks for 2019 to 2020 and 2020 to 2021 have been added.
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We've updated the 2018 to 2019 guidance to include information about where to code the new teachers pay grant.
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We've published the consistent financial reporting guidance for 2018 to 2019
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Updated with guidance for 2017 to 2018.
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Updated with COLLECT instruction guides for 2015 to 2016 for schools and local authorities
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Updated to add the consistent financial reporting (CFR) framework guidance for 2016 to 2017 financial year.
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First published.