Guidance to help schools collect information about their income and expenditure.
The consistent financial reporting (CFR) framework provides a template for schools to report their income and expenditure by financial years.
The CFR framework applies to maintained schools and pupil referral units. It is optional for nurseries and non-maintained special schools.
If you have any questions about this guidance, please contact us via the customer help portal.
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About this guidance.
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Summary of main changes for 2024 to 2025.
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Instructions for where schools are only open for part of the financial year.
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Information where schools are federated and receive a single budget share from the local authority.
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Information on where schools hold money on behalf of other schools.
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Table of guidance about some of the data items we use.
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This section provides information on income for schools.
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This section provides information on expenditure for schools.
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This section provides information on capital income for schools.
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This section provides information on capital expenditure for schools.
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This section provides information on balances for schools.