Skip to content

Administration and finance

Coding and consistent financial reporting (CFR)

Coding structure

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:

  1. Enter the amount to be transferred
  2. Provide a narrative for the journal including a detailed description and the original internal invoice number if possible
  3. On the left hand side of the form select the manage code in which to debit from the drop down list
  4. Click on the ‘Populate Item List’ button to enable the item (ledger) code selection.
  5. Select the item (ledger) code in which to debit from the list
  6. On the right hand side of the form select the manage code in which to credit from the drop down list
  7. Click on the ‘Populate Item List’ button to enable the item (ledger) code selection
  8. Select the item (ledger) code in which to credit from the list
  9. Finally, click on the ‘Submit’ button
  10. You will then be presented with a summary of your journal where you can either ‘Make Another Transfer’ or click on ‘Finish’.

Coding FAQs

School Coding FAQs document

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