Monitoring & Reporting 63: Clarification of CFR treatment for supply workers
Posted on 17 June 2020 by Education Finance
Please ensure that the correct CFR heading and coding is being used when considering an agency supply worker. The guidance below helps to clarify which heading is appropriate for the type of work completed by the worker.
Teaching – Agency Supply Teaching Staff – CFR Heading E26 Ledger Code: 4321
Costs paid to an agency for teaching staff brought in to cover teacher absence only. Link to CFR Guidance pages
Non-Teaching – Curriculum bought-in professional services – CFR Heading E27
Ledger codes from CFR heading E27 should be used where the brought-in worker has interaction with pupils. A Teaching Assistant, for example, would be considered under heading E27 and ledger code 4376 would need to be used. Link to CFR Guidance pages
Non-Teaching and Non-Curriculum bought-in professional services – CFR Heading E28a
Ledger codes from CFR heading E28a should be used for admin and support staff that do not interact with pupils. For example, ledger code 4371 should be used where a professional has been brought in to cover a finance role.
Please contact the Financeschoolsfirstname.lastname@example.org if you have any queries.