Federated schools receiving a single budget share

Information where schools are federated and receive a single budget share from the local authority.

The School and Early Years Finance and Childcare (Provision of Information About Young Children) (Amendment) (England) Regulations 2024 allow for a local authority to allocate a single budget share to a governing body where there are 2 or more schools federated under section 24 of the Education Act 2002.

Federated schools receiving a single budget share should report collectively in their CFR return. Each school will retain their own establishment number and so it is for the schools and local authority to agree which establishment number the federation will report against. When submitting CFR returns for these schools, the school returning financial data should complete the section, ‘LAEstab numbers of schools in federation’, and enter the LAEstab numbers of schools in the federation for whom they are returning finance data. Federated schools receiving separate budget shares should report in their CFR return separately.