Coding structure
- Ledger Codes by CFR
- Understanding cost codes in iTrent
- CFR Coding list (Excel – Available Soon)
Schools Online Journal Transfer System
The School Journal Transfer System has been devised to allow schools to journal money between accounts.
To access the system linked above, you will need to register by clicking the following link to email the Finance Schools Mailbox: Register for Schools Journal Transfer System. In your email, please provide your name, a username of your choice, associated school and email address.
Once the account has been set up on the journal transfer system, an email confirmation will be sent to you. You will then be able to log on to the school journal transfer system and it will recognise your name and associated school, which can be seen at the top of the page.
Schools Journal Transfer System Guidance
You will then be required to complete the form by completing the following steps:
- Enter the amount to be transferred
- Provide a narrative for the journal including a detailed description and the original internal invoice number if possible
- On the left hand side of the form select the manage code in which to debit from the drop down list
- Click on the ‘Populate Item List’ button to enable the item (ledger) code selection.
- Select the item (ledger) code in which to debit from the list
- On the right hand side of the form select the manage code in which to credit from the drop down list
- Click on the ‘Populate Item List’ button to enable the item (ledger) code selection
- Select the item (ledger) code in which to credit from the list
- Finally, click on the ‘Submit’ button
- You will then be presented with a summary of your journal where you can either ‘Make Another Transfer’ or click on ‘Finish’.
Coding FAQs
Capital codes
Please use the Capital codes stated whilst for Revenue expenditure please refer to CFR Item List under the ‘Coding List’ heading above.
| Types of Capital Expenditure | Capital Item Code | Types of Revenue Expenditure |
|---|---|---|
| Structural maintenance of playgrounds or increasing size of playground | C225 | Routine maintenance of playgrounds (e.g. filling potholes) |
| Extending a building | C225 | Maintaining a building (re-pointing, repairing minor cracks, painting etc.) |
| Structural repairs on a building, where the value has been written down in the accounts to reflect damage | C225 | Repairs for damage not reflected by a reduction in the value of the building in the accounts |
| Major refurbishment or overhauls that extend the life or value of an asset beyond its previously assessed standard | C225 | Painting and decorating, routine maintenance |
| Re-roofing of buildings | C225 | Roof repairs or replacing broken tiles |
| Upgrading poor quality old fencing with new, higher quality ones | C225 | Fencing repairs or replacement of broken sections |
| Upgrading poor quality old windows with new, higher quality ones | C225 | Window repairs or replacement of broken windows |
| Installation of central heating | C225 | Replacement of central heating or broken parts of a heating system |
| Improvement of floor structures | C225 | Floor coverings (unless part of major refurbishment) |
| Installations of new kitchens or toilet facilities | C225 | Repairs or replacement of kitchen or toilet fittings |
| Installation of a new water supply services/equipment | C225 | Repairs or replacement of water supply services/equipment |
| Remodelling to make a building/rooms fit-for-purpose that otherwise would not be | C225 | Remodelling that does not significantly affect the service provided |
| Purchase of fixed furniture and equipment (inc. signage and shelving) | C225 | Repairs to fixed furniture or equipment |
| Legal and project management fees, architects’, surveyors’ and engineers’ fees where directly attributable to an enhancement (including recharges of DCC staff time for these purposes) | C420 NPS Fees & Expenses C421 Other Fees & Expenses | Feasibility studies and finance fees |
| Planning and building regulations fees (for capital schemes above) | C473 | Planning and building regulation fees (for revenue works above) |
| Purchase of new removable furniture and equipment | C601 | Repairs to furniture or equipment |
| Purchase of ICT hardware (Servers, PC, laptops, tablets) | C610 | Repairs/servicing of ICT hardware |
| Purchase of ICT peripherals (printers, ICT whiteboards, etc) | C611 | Repairs/servicing of ICT peripherals |
| Installation of new IT or phone network | C612 | Repairs/servicing of IT or phone network |
| Purchase of new minibus (maximum of 16 passengers) | C634 | Maintenance, servicing, ongoing costs (e.g. road tax, petrol) |
| Purchase of ICT software where licence period over 1 year | C701 | ICT software where the licence period is 1 year or less or website designs |