Consistent financial reporting (CFR) framework

A framework to help schools to collect information about their income and expenditure.


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: 2018 to 2019

Consistent financial reporting framework: 2017 to 2018

Consistent financial reporting framework: 2016 to 2017

Consistent financial reporting framework: 2015 to 2016

Published 21 April 2015
Last updated 16 November 2018 + show all updates
  1. We've updated the 2018 to 2019 guidance to include information about where to code the new teachers pay grant.
  2. We've published the consistent financial reporting guidance for 2018 to 2019
  3. Updated with guidance for 2017 to 2018.
  4. Updated with COLLECT instruction guides for 2015 to 2016 for schools and local authorities
  5. Updated to add the consistent financial reporting (CFR) framework guidance for 2016 to 2017 financial year.
  6. First published.