Schools, colleges and children's services – guidance

Consistent financial reporting framework (CFR): 2014 to 2015

This publication was withdrawn on 1 April 2016

This information is no longer current. The latest version can be found on the Consistent financial reporting framework (CFR) guidance page.

Departmental advice to help schools keep track of income and expenditure for the 2014 to 2015 financial year.


This departmental advice is for:

  • local authority finance officers
  • school finance officers
  • business managers
  • bursars

It applies to:

  • maintained schools
  • pupil referral units (PRUs)

It is optional for nurseries and non-maintained special schools.

This advice provides the definitions for each CFR code to assist schools in mapping income and expenditure to the appropriate areas of the CFR framework. The codes are set out in the Consistent Financial Reporting (England) Regulations 2012.

The Department for Education uses COLLECT (Collection On-Line - Learners Education Children and Teachers) to capture CFR data from schools and local authorities. There are guides for schools and local authorities on using COLLECT to submit a CFR return. A spreadsheet to generate an XML file which can be used to upload CFR data into COLLECT will be published on this page.

The financial benchmarking website enables you to compare your school’s income and expenditure profile with that of similar schools.