Consistent Financial Reporting 2020/21 (Test) - Support for schools and settings

Introduction

Income

Expenditure

Capital Income

Capital Expenditure

Balances

Opening Balances

I01: Funds delegated by the local authority (LA)

I02: Funding for sixth form students

I05: Pupil premium

I06: Other government grants

I07: Other grants and payments received

I08a:Income from lettings

I08b: Other Income from facilities and services

I09: Income from catering

I10: Receipts from supply teacher insurance claims

I11: Receipts from other insurance claims

I12: Income from contributions to visits

I13: Donations and/or voluntary funds

I15: pupil-focused extended school funding and/or grants

I16: Community-focused school funding and/or grants

I17: Community-focused school facilities income

I18: Additional grant for schools

E01: Teaching staff

E02: Supply teaching staff

E03: Education Support Staff

E04: Premises Staff

E05: Administrative and Clerical Staff

E06: Catering Staff

E07: Cost of Other Staff

E08: Indirect Employee Expenses

E09: Staff development and training

E10: Supply teacher insurance

E12: Building maintenance and improvement

E13: Grounds maintenance and improvement

E14: Cleaning and Caretaking

E15: Water and sewerage

E16: Energy

E17: Rates

E18: Other occupation costs

E19: Learning Resources

E20: ICT learning resources

E21: Examination Fees

E22: Administrative Supplies

E23: Other Insurance Premiums

E24: Special Facilities

E25: catering supplies

E26: Agency supply teaching staff

E27: Bought-in professional services – curriculum

E28a: Bought-in professional services – other (except PFI)

E28b: Bought-in professional services – other (PFI)

E29: Loan interest

E30: Direct revenue financing (revenue contributions to capital)

E31: Community-focused school staff

E32: Community-focused school costs

CI01: Capital income

CI03: Voluntary or private income

CI04: Direct revenue financing

CE01: Acquisition of land and existing buildings

CE02: New construction, conversion and renovation

CE03: Vehicles, plant, equipment and machinery

CE04: Information and communication technology

B01: committed revenue balances

B02: Uncommitted revenue balances

B03: Devolved formula capital balance

B05: Other capital balances

B06: Community-focused school revenue balances

OB01: opening pupil-focused revenue balance

OB02: opening community-focused revenue balance

Contents

The Department of Education (DfE) published guidance relating to the Consistent Financial Reporting (CFR) framework for the financial year 2020-21.

The CFR framework provides the definitions for each CFR code to assist schools in mapping income and expenditure to the appropriate areas of the CFR framework.

The codes are set out in The Consistent Financial Reporting (England) Regulations 2012. The framework aims to provide a standard framework for schools to collect information about their income and expenditure to support benchmarking and enable simple reports to be produced for governors and local authorities.

I01: Funds delegated by the local authority (LA)
This is the major share of funding provided by the LA to the school. All delegated funding other than sixth form funding should be included here
Includes:				Excludes:
•the school’s budget share, excluding any deduction for services formerly funded through the Education Services Grant (Part 7 of Schedule to the School and Early Years Finance (England) Regulations 2020), but before any de-delegation for central services (Part 6 of Schedule 2 to the Regulations)	9050	Part 7 of Schedule 2 to the School and Early Years Finance (England) Regulations 2020	Part 6 of Schedule 2 to the Regulations	•sixth-form funding •high needs top-up funding outside the budget share	See I02 See I03
•any additional funding from the LA that is not formally included in the school’s delegated budget but is managed by the school, including any extra funding from the LA’s high needs budget that has been targeted to specific mainstream schools because they have a disproportionate number of pupils with Special Educational Needs (SEN), or type of SEN	9056			•minority ethnic funding which is not already included in the budget share •Pupil Premium funding	See I04 See I05
•funding for nursery pupils, i.e. 2,3 and 4 year olds	9050			•Capital Funding	See Capital Income
•funding for Early Years Pupil Premium	9154			•any balances carried forward from previous years
•notional SEN budget included within budget share	9051			•funding for SEN or alternative provision services by the school on behalf of an LA or other school.	See I08b
•pre-16 place funding for special units and resourced provision in mainstream schools and in special schools, pupil referral units and other maintained alternative provision settings with delegated budgets	9053
•hospital plce funding	9050
•teachers pay grant	9152
•teachers pension grant	9153

Includes:			Excludes:
•funding from public sources for sixth-form students	9058		•voluntary sources of funding for sixth-form students	See I13
•Education Skills Funding Agency (ESFA) funding	9058		•any balances carried forward from previous years
•additional Learning Support Funding for sixth forms from the ESFA within their main ESFA budget allocations	9058		•high needs top-up funding (Element 3) provided by the LA direct to the school	See I03
•16-19 Bursary Fund	9058	Manage Codes G147 & G157
•post-16 high needs place funding (Elements 1 & 2)	9058

Includes:				Excludes:
•high needs top-up funding (from any commissioner – home LA, other LA, or other school)	9052	9213	If income is received direct from Other LA to the school and not via normal top up funding 9052	•voluntary sources of funding for high needs pupils	See I13
•any top-up funding (Element 3) from any LA for sixth-form students with high needs	9052			•place funding delegated by the LA to a special unit or resourced provision in a mainstream school, to a special school, or to a pupils referral unit – this forms part or all of the school budget share	See I01
	9052
•disability access fund (DAF)	9052

				•notional SEN budget within your school’s budget share	See I01
				•funding for SEN or alternative provision support services commissioned by an LA for delivery by the school under a service level agreement	See I08b
				•any balances carried forward from previous years

Includes:		Excludes:
•any publicly funded source intended to promote access and opportunity for minority ethnic pupils, in support of English as an additional language or as part of a wider focus on raising attainment	Not used as no devolved funding	•voluntary sources of funds for minority ethnic and traveller pupils •any balances carried forward from previous years	See I13
		•any amounts allocated within de-delegated budget share	See I01

I05: Pupil premium
Includes:		Excludes:
•pupil premium funding	9054	•any other source of funding for deprived pupils.
•pupil premium funding received directly from local authorities other than the school’s maintaining authority	9210	•any balances carried forward from previous years
		•early years pupil premium	See I01
•summer school funding	9054

I06: Other government grants
Includes:			Excludes:
•Syrian Refugees (Home Office)	9028
•income from the National College of Teaching and Leadership	9065		•grants or monies from government captured	See I01 to I05
•the total of all development and other non-capital grants from government not included in the lines above	9003 9043 9044 9048 9049	Early Intervention Grant (EIG) Primary Spaces Programme (Sport England) Music Grant (Arts Council) Support Fund (MOD) Connecting Classrooms (British Council)	•payments by government agencies for goods or services provided by the school
	9066	EFA Other	•Big Lottery Fund	See I07
	9079	Comenius / Erasmus (British Council)	•grants not funded through government	See I07
•Salix loans (i.e. specific funding from SALIX for energy efficiency projects)	9702		•any balances carried forward from previous years
•Year 7 catch-up premium	9055
•School Direct salaried programme	9066

I07: Other grants and payments received
Includes:			Excludes:
•Big Lottery Fund or Lottery Grants	9203		•grants received from government sources	See I01 to I06
•European Union funding	9099		•any balances carried forward from previous years
•grants not funded through government	9203	Explanation of these grants required for year-end	•refunds or rebates from over charge or over payment, should be credited against original expense account
•payments received from other schools e.g. from a partner school in a collaboration or cluster to meet supply cover costs to enable your school to participate in development activities organised by the partner school primarily for the benefit of your own and other schools			•payments received from other sources for which your school has provided a service	See I08b
– If the school is receiving the income from a maintained school and costs cannot be identified to an individual code.	9621 9622	Maintained LPS	•payments received from other schools for services provided by your school	See I08b
– If the school is receiving the income from an Academy / External Learning Partnership (eg SCITT)	9313
– If the school is receiving the income from another Local Authority (OLA)	9202	OLA
•Milk subsidy (Dept of Health)	9201
•income from recycling refunds such as paper, glass and plastic	9321
•any funds for training accessed from local authority’s apprenticeship levy account	9306	ONLY IF SCHOOL IS A TRAINING PROVIDER

I08a:Income from lettings
Includes:		Excludes:
•income from letting out school premises on an ad-hoc, regular or long term basis.	9346

I08b: Other Income from facilities and services
Includes:			Excludes:
•income from meals provided to external customers including other schools (this code is to be used for production kitchens) See I09 for Income from School Meals	9305 9605	External customers (eg Academies) LA schools	•payments received from other schools for which you have not provided a service	See I07
•income from assets such as the hire of equipment or other facilities	9333	Hire fees (equipment)	•income from community-focused special facilities	See I17
•all other income the school receives from facilities and services, e.g. income for consultancy, training courses and examination fees	9332	Examination Fees restricted to Secondary schools only	•high needs place funding	See I01
•any interest payments received from bank accounts held in the school’s name or used to fund school activities	9501		•high needs top-up funding	See I03
•income from sale of school uniforms, materials, private phone calls, photocopying, publications, books etc.	9302		•any balances carried forward from previousus years
•income from before and after school clubs	9331
•income from the re-sale of items to pupils e.g. musical instruments, classroom resources, commission on photographs, etc.	9303
•income from non-catering vending machines
•income from a pupil-focused special facility	9310	Music Tuition
	9318	Nursery
•rental of school premises including deductions from salaries where staff live on site	9391
•Babcock Income in schools – Agency income – Curriculum Support Schools	4374
•income from universities for student/teacher placements	9332	If this is School Direct Salay Programme (see I06)
•income from energy/feed-in tariffs	9332
•income from SEN and alternative provision support services commissioned by an LA or other school, for delivery by the school or pupil referral unit, under a service level agreement specifying the service required for pupils who may or may not be on the roll of the school, and who remain the responsibility of the commissioning LA or school, but this does not include high needs place funding or top-up funding	9070
•income for tax free childcare receipts from the government school.	9220
Other Income Codes
These codes need to be analysed for CFR purposes to ensure appropriate coding within the CFR structure.
•Internal Recharges	9601	This code covers too many catergories. Please check the list above for the most suitable 96xx. Any balance will need to be identified to a CFR code via a job code CFRIxx
•LPS Internal Recharges	9619	This code covers too many catergories. Please check the list above for the most suitable 96xx. Any balance will need to be identified to a CFR code via a job code CFRIxx
•Miscellaneous Income	9389	This should be cleared by year end to valid codes.

I09: Income from catering
Includes:		Excludes:
•income from catering, school milk provision and catering vending machines	9301	•receipts for catering for external customers	See I08b
•any payments received from catering contractors, e.g. where a contractor is in default of contract or has previously overcharged the school		•income from non-catering vending machines	See I08b
		•any balances carried forward from previous years

I10: Receipts from supply teacher insurance claims
Includes:			Excludes:
•payments from staff absence insurance schemes (including those offered by the LA) to cover the cost of supply teachers	9612 9620	Maintained LPS	•insurance receipts for any other claim, for example building, contents, and public liability	See I11
	9214	External	•any carry-forward balances from previous years

I11: Receipts from other insurance claims
Includes:			Excludes:
•all insurance receipts in respect of claims for losses incurred (including absence insurance schemes for education support staff and other non-teaching staff)	9604 9624	Maintained LPS	•insurance receipts from supply teacher absence claims	See I10
	9204	External	•any carry-forward balances from previous years
Further information
Sometimes an insurance receipt relates to a claim for a capital item. When this is the case, the income should first be recorded under this heading and then moved into the capital section of the framework via direct revenue financing, E30.

I12: Income from contributions to visits
Includes:		Excludes:
•income from parental contributions requested by the school, e.g. educational visits, field trips, boarding fees	9330	•donations and voluntary funds	See I13
•payments to the school for damage done by pupils	9330	•any balances carried forward from previous years

I13: Donations and/or voluntary funds
Income should be recorded against this code if it has been paid into the main school budget during the financial year. This code excludes money that has remained in the school’s private accounts throughout the year.
Includes:		Excludes:
All income from private sources under the control of the governing body available for the purposes of the school or for the purposes of the maintenance of any part of the school premises, including:		•any contributions or donations that are not used for the benefit of students’ learning or the school
•income provided to the schools account from foundation, diocese or trust funds during the year to support educational needs at the school	9382	•any balances available in trust funds or other private or non-public accounts
•business sponsorship	9382	•any balances carried forward from previous years
•income from fundraising activities	9381
•any contributions from parents (not requested by the school for specific services) that are used to provide educational benefits for students	9382

I15: pupil-focused extended school funding and/or grants
Includes:	Excludes:
•any Government funds that are deemed to be for pupil-focused extended school activities	•any charges for these activities should still be captured in income from facilities and services	See I08b
•other sources of funding to be attributed to pupil-focused extended school activities	•any funding which is to be attributed to a community-focused activity	See I16

I18: Additional grant for schools
Includes:		Excludes:
Funding from this additional grant for:		•any other source of funding or income for the above
•secondary schools to release a PE Teacher to work with local primary schools	9059	activities
•Primary PE and Sports Grant	9059
•Universal Infant Free School Meal Funding	9069
•Free School Meal Supplementary Grant	9069

E01: Teaching Staff
Expenditure on salaries and wages of permanent teaching staff consisting of gross pay including allowances, maternity pay and the employer’s contributions to national insurance and teachers’ pensions
Relates to all contracted full time and part time teachers paid within the scope of the Education Act 2002	Education Act 2002
	Salary	Overtime	National Insurance	Superann
Includes:					Excludes:
• teachers employed directly by the school including supernumeracy/peripatetic teachers on short-tem contracts	1010		1210	1310	•any teachers employed casually and directly, i.e. supply teachers	See E02
• Relates to all contracted full time and part time teachers paid within the scope of the Education Act 2002					•any teacher not employed directly by the school, i.e. agency staff	See E26 or E27
• threshold payments and other payments relating to teacher pay reforms • net any teachers’s maternity pay refunds here
• teaching and learning responsibilities (TLR)	1010		1210	1310

E02: Supply Teaching Staff
Relates to all supply teachers paid within the scope of the Education Act 2002.	Education Act 2002
	Salary	Overtime	National Insurance	Superann
Includes:					Excludes
• Salaries and wages for supply teaching staff employed directly by the school that are covering teaching staff absence for:					•supply teachers not employed directly by the school (i.e. paid via an agency or another third party), regardless of the period of cover .	See E26 (agency supply teachers)
• curriculum release	1020		1220	1320
• long term absence	1020		1220	1320
• sickness absence	1020		1220	1320
• training absence	1020		1220	1320

E03: Education Support Staff	Salary	Overtime	National Insurance	Superann
Includes:					Excludes:
Expenditure on salaries and wages of permanent support staff employed directly by the school in support of students’ learning, consisting of gross pay including allowances, maternity pay and the employer’s contributions to national insurance and superannuation					•education support staff not employed directly by the school. Where the cost is incurred as part of a service contract, these costs must be shown in the specific service grouping and not identified as separate staffing costs.	See E27
• childcare staff	1030	1130	1230	1330
• classroom assistants / learning support assistants	1030	1130	1230	1330
• examination invigilators and examination officers	1071		1271	1371
• foreign language assistants	1030	1130	1230	1330
• librarians	1030	1130	1230	1330
• nursery assistants	1030	1130	1230	1330
• pianists	1071		1271	1371
• residential childcare officers at a residential special school – Monthly Salary costs	1030	1130	1230	1330
– Sleeping in Allowance	1030	1130	1230	1330
• supply education support staff	1071		1271	1371
• workshop and technology technicians	1030	1130	1230	1330
• educational welfare officers
• cover supervisors
• staff employed to follow up attendance issues

E04: Premises Staff	Salary	Overtime	National Insurance	Superann
Includes:					Excludes:
Expenditure on salaries and wages of premises staff employed directly by the school consisting of gross pay including allowances, maternity pay and the employer’s contributions to national insurance and superannuation					•premises staff not employed directly by the school. Where the cost is incurred as part of a service contract, these costs must be shown in the framework under that service heading	e.g. cleaning E14
• caretakers	1040	1140	1240	1340	•premises staff employed to manage and support the school’s special facilities	See E07
• cleaners	1040	1140	1240	1340
• grounds staff
• maintenance staff
• porters
• messengers
• security staff

E05: Administrative and Clerical Staff	Salary	Overtime	National Insurance	Superann
Includes:					Excludes:
Expenditure on salaries and wages of administrative and clerical staff employed directly by the school consisting of gross pay including allowances, maternity pay and the employer’s contributions to national insurance and superannuation:					•administrative and clerical staff not employed directly by the school – where the cost is incurred as part of a service contract, these costs must be shown in the framework under that service heading	e.g. clerking service under E28
• business managers and bursars	1050	1150	1250	1350	•administrative and clerical staff employed to manage and support the school’s special facilities	See E07
• clerk to the governing body	1050	1150	1250	1350	•IT teachers, even where they have responsibility for managing IT systems within the school	See E01
• receptionists	1050	1150	1250	1350
• school secretaries	1050	1150	1250	1350
• telephonists
• typists
• IT Manager

E06: Catering Staff	Salary	Overtime	National Insurance	Superann
Includes:					Excludes:
Expenditure on salaries and wages of catering staff employed directly by the school consisting of gross pay including allowances, maternity pay and the employer’s contributions to national insurance and superannuation:					•catering staff not employed directly by the school – where the cost is incurred as part of a service contract, these costs must be shown in the framework under that service heading.	e.g. catering contract under E25
•cashiers					•meal time assistants	See E07
•chefs and cooks	1060	1160	1260	1360	•catering staff employed to manage and support	See E07
•kitchen porters	1060	1160	1260	1360	the school’s special facilities
•servers
•snack bar staff

E07: Cost of other staff	Salary	Overtime	National Insurance	Superann
Includes:					Excludes:
Expenditure on salaries and wages of other staff employed directly by the school consisting of gross pay including bonus and allowances, maternity pay and the employer’s contributions to national insurance and superannuation					•cost of other staff not employed directly by the school – where the cost is incurred as part of a service contract, these costs must be shown in the framework under that service heading	See E28
•meal time assistants & midday supervisors	1070	1170	1270	1370
•boarding staff of a residential school, for example, laundry assistants and night time social workers
•escorts (eg for pupils with medical or special education needs)
•liaison officers
•staff employed to manage and support pupil-focused special facilities available at the school
•staff supervising students during before and after school sessions or clubs and during breaks (including payments to teachers for additional duties such as out of schools clubs)		1110
•supply cost of other staff
•youth workers	1001	1101	1201	1301
•nurses and medical staff

E08: Indirect employee expenses
Includes:			Excludes
• recruitment costs, e.g. advertising, interviews, relocation expenses	1801 1811 1821	Other Employee Expenses Recruitment Advertising Interview Related Expenses	•salary costs	See E01 to E07
• employee travel and subsistence	3601	Public Transport	•any cost for persons not employed directly by the school – where incurred in relation to a service contract, these costs should be allocated to the relevant CFR heading	See E26, E27 & E28
(where not directly attributed to another CFR heading) (see E09 and E19)	3807	Travel Expenses inc Hotel
	3806	Travel Lump Sum Mileage
	4786	Subsistence
	4702	Conference & Seminar
	4703	Hospitatlity & Other Expenses
• duty meals
• pensions payments including any premature retirement payments made by the school and pension deficit payments, where these are paid separately from pension contributions	1921
• lump sum compensation and redundancy payments and medical fees	1911	Redundancy
	1922	Lump Sum
• car leasing expenditure where the cars are for staff use
• teacher inter-site travel costs
• childcare vouchers
• payments to site service officers (caretakers, school keepers) for expenses such as house gas, rates, council taxes, electricity and telephone rental
• car parking fees	3807
• Apprenticeship Levy – Lump Sum (0.5% pay bill charge)	1610

E09: Staff development and training
Includes:			Excludes:
• development and training costs for all staff (directly and not directly employed) at the school, including apprenticies	1715 7921	External Trainers minibus training	•cost of supply staff used to cover the teacher absence	See E02 or E26
• cost of all in-service training courses and other development opportunities	1802
• cost of equipment and resources to provide in service training	1802

E10: Supply teacher insurance
Includes:		Excludes
• premiums paid to insurers for supply teacher cover	1831	•premiums paid to insurers for cover other than for teacher absence	See E11
• sums de-delegated by the LA for centrally managed schemes for teaching staff	7935	•vehicle insurance	See E23
costs – supply cover (long-term sickness, maternity, trade union and public duties)		•accident and public liability insurance for persons not employed directly by the school	See E23
		•school trip insurance	See E23
		•premises related insurance	See E23
		•non-teaching cover supervisors	See E11
Further information
This is important to help manage risk at your school. Premiums may vary according to the claims history or as schools choose the level of excess they wish to accept.
Where policies cover wider areas (e.g. for other staff and contract supply staff) please ask your insurer to apportion premiums across each appropriate CFR heading.

E11: Staff-related insurance
Includes:		Excludes:
• cover for non-teaching staff absence including unqualified cover supervisors	1832	•premises related insurance	See E23
• employee related insurance for accident and liability, assault, fidelity guarantee, libel and slander	1830	•insurance premiums paid to cover teaching absence for staff directly employed by the school	See E10
• sums de-delegated by the LA for centrally managed schemes for non-teaching staff costs – supply cover (long-term sickness, maternity, trade union and public duties)	7936	•accident and public liability insurance for persons not employed directly by the school	See E23
	7936	•vehicle insurance	See E23
		•school trip insurance	See E23

E12: Building maintenance and improvement
This category is a specific service grouping.
Includes:			Excludes:
•charges by contractors for internal and external repair, maintenance and improvement to buildings and fixed plant, including costs of labour and materials	2101 2102	Building Maintenance – Unforeseen Building Maintenance – Programmed	•cost of premises staff who are directly employed by the school	See E04
	2251 7962	Other Building Maintenance DMP & VA PROMISE	•cost of improvements that is above the school / LA de minimis level	See CE01 or CE02
•related professional and technical services, including labour costs where supplied as part of the contract / service	2104 7922	Surveys Internal planning	•cost of maintenance and improvement of special facilities or community-focused facilities	See E24 and E32
•costs of materials and equipment used by directly employed staff for internal and external repair, maintenance and improvement to buildings and fixed plant	2261
•fixtures and fittings, e.g. carpet, curtains	2401

Further information
For benchmarking purposes, you should look at this expense heading alongside the capital expenditure heading CE01 and CE02 to ensure you get a full picture that takes account of different de minimis levels for capitalisation.
In the event that buildings and grounds maintenance and improvement are performed under one contract, please ask your supplier to identify the costs separately.

E13: Grounds maintenance and improvement
This category is a specific service grouping.
Includes:		Excludes:
•maintenance and improvement on gardens and grounds, including car parking, play areas, playground equipment, sports fields and pitches on the school campus	2702	•cost of staff where they are directly employed by the school	See E04
•related professional and technical services, including labour costs where supplied as part of the contract /service	2701	•cost of improvements that is above the de minimis level	See CE01 or CE02
		•cost of maintenance and improvement of special facilities or community-focused facilities	See E24 and E32

Further information
For benchmarking purposes, you should look at this expense heading alongside the capital expenditure heading CE01 and CE02 to ensure you get a full picture that takes account of different de minimis levels.
In the event that buildings and grounds maintenance and improvement are performed under one contract, please ask your supplier to identify the costs separately.

E14: Cleaning and Caretaking
This category is a specific service grouping.
Includes:		Excludes:
•supplies used in cleaning and caretaking	2601	•cost of staff where they are directly employed by the school	See E04
•cost of equipment such as floor polishers, vacuum cleaners and other hardware			See E04
•charges by contractors for providing a cleaning service	2601
•charges by contractors for providing a caretaking service	2601
•related professional and technical services	4379

Further information
If the school has a contract for cleaning, covering all costs including supply of labour, cleaning solutions and materials, all costs should be included in this specific service grouping.
If the school directly employs cleaning and/or caretaking staff, the costs of equipment, cleaning solutions and materials should be included in this specific service grouping and staff costs shown in E04.
For comparative purposes, benchmarking might involve comparing similar schools where the services are wholly contracted out or provided in house and comparing costs under E04 with E14 to help identify the relative costs of contracting out versus in-house provision.

E15: Water and sewerage
Includes:		Excludes:
•all costs related to water and sewerage	2361	•any costs arising from repairs or maintenance to water or sewerage systems	See E12 or E13
•emptying of septic tanks

Further information
Benchmarking water expenditure over a time series and across similar schools may highlight areas of overspending due to leaks or otherwise.

E16: Energy
Includes:			Excludes:
•all costs related to fuel and energy, including fuel oil, solid fuel, electricity and gas	2302	Electricity	•any costs arising from repairs or maintenance to energy supplies	See E12 or E13
	2304	Gas
	2306	Solid Fuel
	2307	Oil & LPG
•repayment of Salix loans for energy efficiency projects	5902

Further information
Energy may be a controllable expense within a school’s budget and identified separately it can lead to better conservation, for both environmental and expense reasons.

E18: Other occupation costs
Includes:			Excludes:
•rents, lease or hire charges for premises	2321		•cost of staff where they are directly employed by the school	See E04 and E07
•refuse collection	2602	External
	7923	Internal Waste (Composting)	•emptying the septic tanks	See E15
•hygiene services, e.g. paper towels, toilet rolls, hand driers etc.	2603
•security patrols and services	2604
•CCTV/burglar alarm maintenance contracts	2604
•landlord’s service charges	2321
•health and safety costs, including fire-fighting equipment	4007
•electrical testing and pest control	4007

Further information
If the school has a contract, e.g. for security services, covering all costs including supply of labour and maintenance, all costs should be included in this specific service grouping.

E19: Learning Resources
Includes:				Excludes:
•achievement gifts and prizes awarded to pupils	6101			•curriculum ICT costs	See E20 and CE04
•books (library and text books)	4401			•resources that are used for administrative purposes	See E22
•charges for the school library				Where a resource is used for curriculum and administrative purposes, and where costs are material, costs or estimates of the split should be coded separately at the time of purchase
•classroom and learning equipment (excluding ICT equipment)	4003	Materials and consumables
	4401	Learning resourses (excl IT equipment)
•curriculum transport, including minibus expenses such as maintenance, tax, fuel (excludes insurance see E23)	3002	Establishment Vehicle Costs (inc Maintenance)
	3401	DCC Transport Recharges
	3403	Transport Recharges (TCS FLYS ONLY)
	3501	Hire of Vehicles (Non TCS)
	3506	Operating leases – vehicle
	7924	Internal Recharges Communities (Transport)
•furniture used for teaching purposes	4401
•pupil travel for work experience placements
•purchase, lease, hire or maintenance contracts of audio-visual or other equipment used for teaching	7934	CFRE19	Equip used for teaching through VELP
•reprographic resources and equipment used specifically for teaching purposes	4401
•school trips and educational visits	4331
•servicing and repairs to musical instruments and PE equipment used as part of the curriculum
•subscriptions, publications, periodicals and copyright fees associated with the curriculum, including sums de-delegated by the LA (not nationally administered licences purchased by the Secretary of State)	4401
•teaching materials	4003
•television licence fees used for teaching purposes	4401
•payments to alternative provision services including pupil referral units (PRU), non-maintained special schools (NMSS), and independent schools	4369
•primary school PIP examination costs
•payments made to students in receipt of the 16-19 Bursary Fund	6101	Manage code G147 & G157

E20: ICT learning resources
Includes:				Excludes:
•educational software including site or other licences, hardware including keyboards, monitors, printers etc. used for teaching purposes	4541			•resources that are used for specific administrative purposes. Where a resource is used for curriculum and administrative purposes, and where costs are material, costs or estimates of the split should be coded separately at the time of purchase	See E22
•purchase, lease, hire or maintenance contracts of ICT used for teaching	4541
	7934	CFRE20	ICT purchased through VELP
•costs of broadband, ISDN, ASDL or other dedicated phone lines	4541

Further information				•ICT expenditure that is over the de minimis level	See CE04
It is important to look at this expenditure heading with CE04 to get the full picture of hardware, software, supplies and peripherals that are purchased during the year.

E22: Administrative Supplies
Includes:				Excludes:
•administrative stationery	4203			•any costs directly attributable to the curriculum	See E19 and E20
•administrative printing	4201			•material costs directly attributable to another specific service grouping
•administrative reprographics	4201
•postage	4501
•bank charges	4205
•advertising (but not for recruitment – see E08)	4202
•telephone charges (not dedicated internet lines – see E20)	4590	Telephones (Exc. Mobiles & Smart Phones
	4589	Mobiles & Smart Phones
•medical and domestic supplies
•purchase, hire or maintenance contracts of ICT or other equipment not to be used for teaching purposes	4510	IT Hardware – PC, Laptop, PDAs
	4511	IT Hardware – Scanners, Printers
	4512	IT Software
	4513	IT Licences
	4514	IT Consumables – Cartridges
	4515	IT Maintenance
•purchase, hire, lease and maintenance of furniture and equipment not used for teaching purposes	4001	Equipment
	4002	Furniture
	7934	CFRE22	Admin Furniture & Equipment through VELP
•subscriptions, publications, periodicals and copyright fees not related to the curriculum	4085	Books & Publications
	4801	Subscriptions
•school publications e.g. parents’ report and school brochure	4201
•any governors’ expenses as they should not be attached to any staff related costs	3804
•marketing costs for school prospectuses	4201

E23: Other Insurance Premiums
Includes:			Excludes:
•sums de-delegated by the LA for centrally managed insurance schemes	4204		•insurance for supply teacher cover	See E10
•premises related insurance	2801	External Premises Insurance	•other staff insurance cover	See E11
	4204	Internal Premises Insurance
•vehicle insurance	3701	TCS Charges Only as requires Fleet Ref
•accident and public liability insurance for persons not employed directly by the school	2801
•school trip insurance	4204
•sums de-delegated by the LA for contingencies (including support for schools in financial difficulties, new/closing/amalgamating schools, closing school deficits)	4204

Further information
Where a general policy includes staff related insurances, please ask your insurer to identify the premiums separately.

E24: Special Facilities
Includes:			Excludes:
•swimming pools and sports centres			•staff costs associated with managing and supporting the special facility for directly employed staff	See E03 – E07
•boarding provision
•rural studies and farm units
•payments by your school to another school for the benefit of pupils at the other school, e.g. by a partner school in a collaboration or cluster to other schools to promote release for training	7963 7964	Maintained LPS	•staff teaching in the special facility •school trips •residential special schools	See E01 and E02 See E19 See E19
			•any community-focused expenditure	See E31 and E32
•pupil inter-site travel, e.g. moving between sites
•expenses relating to before and after-school clubs	4332
•delegated home to school transport
•indirect employee expenses and agency staff expenses relating to a special facility
•purchase of trading items for re-sale, e.g. school uniforms, books, stationery	4333
•donations paid by the school to a charity	4902
•community education with a benefit to the pupils at the school
Further information
Attribute costs for special facilities, excluding staff costs. You should mention in the text fields on the CFR collection or third party software what special facilities are provided at the school. Expenditure on special facilities which are primarily for the benefit of pupils and the school should be coded under E24. Expenditure on facilities which are primarily for the benefit of the wider community should be coded under E31 and E32.

E25: catering supplies
This category is a specific service grouping.
Includes:			Excludes
•non-capital catering equipment	4008		•cost of staff where they are directly employed by the school	See E06
•provisions	4102
•other supplies used in catering, e.g. cleaning materials, protective clothing	4152		•cost of any kitchen or catering equipment above the de minimis level	See CE03
•purchase, rent, lease or hire of catering vending machines
•full cost of service contract	4101 7965	External Internal production kitchens
•related professional and technical services	4378
•repairs and maintenance of kitchen equipment, including safety checks	4008
•cost of providing free school meals and milk	4101	Catering Services inc Pupil Meals
	4103	Catering Consumables
Further information
If the school has a contract for catering, all costs, including supply of labour, food and beverages are to be included in this grouping.
If the school directly employs catering staff, the cost of supplies should be included in this service grouping and staff costs shown in E06.

E26: agency supply teaching staff
Includes:		Excludes:
•cost paid to an agency for teaching staff that have been brought in to cover teacher absence. Includes: cover of any period and for all reasons including illness, absence for training, and any leave	4321	•supply teachers employed directly by the school	See E02

E27: bought-in professional services – curriculum
Includes:			Excludes:
•professional services, consultancy and advice purchased from the LA or a third party in support of the curriculum	4376		•cost of staff where they are directly employed by the school	See E01 to E03
•ICT consultancy services for the curriculum	4372		•cost of agency supply staff	See E26
•payments to any visiting lecturers/speakers	4376		•consultancy and advice for administration	See E28
•courses purchased for students from external providers, e.g. further education colleges or other schools	4376 7925	External Internal – Haven Banks Courses (Child & Adult Protection)
•examination invigilators	4376
•music teachers who are self employed	4376
•peripatetic music teachers employed by the LA
•support for minority ethnic pupils or underachieving groups, including sums de-delegated by the LA	4376
•behaviour support services, including sums de-delegated by the LA	4376
•library and museum services, including sums de-delegated by the LA	4376

E28a: bought-in professional services – other (except PFI)
Includes:			Excludes:
Professional services, consultancy and advice to staff and governors purchased from the LA or an external party relating to:	7933	All internally bought-in Services for LPS Schools (If maintained see codes below)	•cost of staff where they are directly employed by the school	see E04 – E07
•management	4377	External – Other Professional Services	•consultancy and advice for curriculum	See E27
	7961	Int Rech – management (schools)
•finance	4371	External – Finance Services
	4402	External – Audit Costs
	4403	Internal Audit Costs (P Ledger Expenses)
	7939	Internal – Treasurers
•legal	4314	Legal Fees & Disbursements
	4375	External – Legal Advice
	7929	Internal – Legal & Communnications
•personnel	4373	External – Personnel Advice
	7931	Internal – HR One (Personnel)
•premises	4377	External – Other Professional Services
	7932	Internal – BSS (Premises)
•clerking service, if a clerk is not directly employed by the school
•sums de-delegated by the LA for the central administration of free school meals (FSM) eligibility	4370
•any security personnel employed to bank revenue funding

These codes need to be analysed for CFR purposes to ensure appropriate coding within the CFR structure
Other Fees & Charges	4311	This should be cleared by year end to valid codes.
Miscellaneous Expenditure	4901	This should be cleared by year end to valid codes.
Int Recharges – Education & Learning	7926	This code covers too many categories. Please check the list above for the most suitable 79xx. Any balance will need to be identified to a CFR code via a job code CFRExx
VELP (Internal Recharge)	7934	Can be within several catergories. You must enter the correct CFRExx, based on tables above in the Job code. Check purchases with Capital Team

E28b: bought-in professional services – other (PFI)
Includes:			Excludes:
•payments to the school to the LA for the cost of a PFI contract	4881	Obtain detail of PFI contributions and breakdown into Premises costs	•cost of staff where they are directly employed by the school	See E04 – E07
			•consultancy and advice for curriculum	See E27

E29: loan interest
Includes:		Excludes:
•interest paid on overdrafts and other liabilities	Manual adjustments to be done centrally. Add Job code CFR E29 on interest element	•interest received	See I08b

E30: direct revenue financing (revenue contributions to capital)
Includes:		Excludes:
•all amounts transferred to CI04 to be accumulated to fund capital works: this will also be recorded at CI04 – may include receipts from insurance claims for capital losses received into income under I11	R001	•funds specifically provided for capital purposes	See CI01 – CI03
•any amount transferred to a local authority reserve to part fund a capital scheme which is being delivered by the local authority – this will not be matched by an income figure in the ‘income’ or ‘capital income’ lines
•any contribution made by a voluntary aided (VA) school from revenue funding to the governors’ liability for capital expenditure.
•any repayment of principal on a capital loan from the LA
•maintained schools may not enter into loan agreements with other bodies – no maintained school may borrow money (including contracting to a financial lease), other than from their local authority, when a loan scheme exists, without the permission of the Secretary of State.

E31: community-focused school staff
Expenditure on salaries and wages of staff employed directly by the school for community purposes, consisting of gross pay including allowances, maternity pay and the employer’s contributions to national insurance and superannuation.
Includes:		Excludes:
•adult education tutors, where the school manages an adult education programme		•cost of school staff who are not employed directly by the school for community-focused activities	See E01 – E07
•cost of all staff employed directly by the school for community-focused activities	Expenditure on Manage Codes G121, G122, G126, G127, G136 & G146
	should be stripped out of other CFR Lines and coded here
Further information
Schools can spend their delegated budget on community facilities and may receive other sources of funding to be attributed to community-focused activities. A school would only incur costs in E31 if they directly employ staff to facilitate a community-focused facility or activity, (i.e. one that is primarily for the benefit of the wider community rather than their pupils), or if the school directly contracted a third party to facilitate the facility or activity.

*Example:*
If the school directly employs or contracts a pottery teacher to run a class for pensioners the income would be shown in I17 (community-focused school income) and the expenditure in E31/E32 (community-focused school staff/costs). premises, i.e. for a wedding reception, and the income would be recorded in I08a. The school would need to ensure that the letting rate covered all of its occupation costs (including utilities and insurance) and would code these as normal under E01 – E30. However if a pottery teacher came to the school and asked if they could run a pottery class for pensioners independently of the school, the school could agree to let out its art room to the individual in the same way it could let out any part of its premises and the income would be recorded as in I08. The school would need to ensure that the letting rate covered all occupation costs and would be coded as normal under E01-E30.

E32 Community-focused school costs
Includes:		Excludes:
•recruitment costs, materials etc.		•any community-focused running costs that are incurred as a result of a third party delivering the activity who has not been directly employed or contracted by the school – these need to be recorded under E01 – E30
•all running costs associated with a community-focused school activity or facility	Expenditure on Manage Codes G121, G122, G126, G127, G136 & G146
	should be stripped out of other CFR Lines and coded here
Further information
Schools can spend their delegated budget on community facilities and may receive other sources of funding to be attributed to community-focused activities. If the school lets out its premises to a third party regardless of the activity, the running costs associated with this event should be recorded as normal under E01 – E30. In contrast, if the school directly employs staff or contracts a third party to facilitate a community-focused activity, the associated running costs should be recorded under E32 and the staff costs under E31.

CI01: capital income
Includes:			Excludes:
•capital funding from public sources, which is managed by the governing body, including devolved formula capital	C991	Devolved Formula Capital	•voluntary income	See CI03
•proceeds from the sale of fixed assets			•direct revenue funding	See CI04
•loans from the LA to fund specific capital schemes	C995
•VA schools should record DFS received even if the funds were sent to the diocese

CI04: direct revenue financing
Includes:		Excludes:
•The amount from revenue expenditure applied to capital financing within the school – this is a match to amounts in E30 for capital expenditure undertaken by the school (not any amount transferred to a local authority reserve or contributed to the liabilities of the governing body of a voluntary aided school under E30)	C992	•school revenue balances not set aside for a capital project

CE01: acquisition of land and existing buildings
Includes:			Excludes:
•cost of land acquisition including fees and charges related to the acquisition	C101	Land	•construction of new buildings	See CE02
•cost of acquiring existing buildings, including fees and charges related to the acquisition	C102	Existing Buildings
	C103	Stamp Duty
	C104	Legal Fees
	C105	Other Fees
	C106	Compensation
	C107	Other Direct Costs
	C108	Internal fees on acquisition

CE02: new construction, conversion and renovation
Includes:			Excludes:
•cost of new construction, including fees	C251	Replacement Main contracor costs	•cost of land and existing buildings	See CE01
	C252	Replacement Other Contractor costs	•costs for conversion and renovation under the school’s de minimis threshold – this is revenue spending	See E12
	C451	Replacement NPS Ltd Fees & Expenses
	C452	Replacement Non-NPS Ltd Fees & Expenses
	C455	Replacement Other Consultant/Professional Fees
	C459	Replacement Internal EDG Design
	C460	Replacement Internal DCC works
•cost of conversions and renovations	C470	Architect Fees
	C471	Surveyor Fees
	C472	Engineering Fees
	C473	Planning & Building Regulation Fees
	C474	tender Adverts & Statutory Notice Fees
•costs of extension to existing premises	C225	Main Contractor
	C226	Other Contractor
	C420	Upgrade NPS Ltd Fees & Expenses
	C421	Upgrade Non-NPS Ltd Fees & Expenses
	C424	Upgrade Other Consultant/Professional Fees
	C428	Upgrade Internal EDG Design
	C429	Upgrade Internal DCC Fees
Further information
Expenditure from this heading can be benchmarked alongside E12 and E13 to provide an overall picture of expenditure on buildings and grounds at the school.

CE03: vehicles, plant, equipment and machinery
Includes:			Excludes:
•any capitalised expenditure, including the acquisition, renewal or replacement of vehicles, equipment or machinery to be used at the school	C601 C602	Fittings and Furnishings long life > 5 years Fittings and Furnishings short life < 5 years	•leasing costs – schools are not allowed to enter finance leases and all operating lease costs are revenue	See CE04
	C630	Cars or light vans up to 3500kg	•capital expenditure on ICT equipment	See CE04
	C631	Medium sized vehicles up to 7500kg
	C632	Large sized vehicles over 7500kg
	C633	Minibuses (PCV) Max 16 passengers
	C634	Buses (PCV) more than 16 passengers
	C635	Other motorised plant and equipment
	C636	Vehicle attachments – trailers etc

CE04: information and communication technology
Includes:			Excludes:
•purchase of computer hardware and software where these are to be capitalised.	C610	ICT Hardware – Servers, PC’s, Laptops	•where costs of ICT consultancy can be identified separately, they should be allocated under the specific revenue expenditure groups	See E27 and E28
	C611	ICT Peripherals – external devices

	C612 C613	ICT Telecomes ICT Network interfaces Other Technology – Copiers	•costs of training for staff in the use of ICT systems	See E09
	C614	Internal ICT Hardware	•leasing costs – schools are not allowed to enter finance leases and all operating lease costs are revenue
	C701	ICT Software Licenses – life > 3 years
	C702	ICT Software Licenses – life > 3 years
Further information
Small purchases should not be capitalised. Your local authority should advise on an appropriate (de minimis) value, below which transactions should be charged to revenue.
Illustrative example:
A local authority sets a de minimis level of £2,000.
A school buys one computer costing £500 – revenue expenditure
A school buys five computers costing £500 each, or £2,500 in total – capital expenditure

B01: committed revenue balances
Includes:	Excludes:
•committed cumulative balance of income, including any committed revenue balances carried over from previous years, less expenditure from revenue funding sources during the financial year and any clawback of committed balances during the year by the local authority	•any amount already spent during this year – all expenditure, regardless of how it was funded, should be recorded under the most appropriate expenditure heading in the framework
•any unspent voluntary income brought into the public accounts in the financial year for specific purposes	•details of balances available in trust funds or other non-public accounts
•any earmarked public funds (in accordance with the terms of the local authority’s scheme)	•any uncommitted balances	See B02
•any unspent and committed pupil-focused extended school funding and/or grants	•any community-focused school balances	See B06
•unspent amount of current financial year’s Pupil Premium grant

Further information
Please include details of the items that this balance is earmarked for in the text fields when submitting your consistent financial reporting return at the end of the financial year. Please note that this figure cannot be a NEGATIVE. Commitments can only be made up to the value of balances available; further expenditure will need to be made out of future income. Any negative balances should be shown in B02.

B02: uncommitted revenue balances
Includes:		Excludes:
•uncommitted cumulative balance of income, including any uncommitted revenue balances from previous years, less expenditure from revenue funding sources during the financial year and any clawback of uncommitted balances during the year by the local authority	R999	•capital revenue balances •committed balances •community-focused school balances	See B03 and B05 See B01 See B06

B03: devolved formula capital balance
Includes:			Excludes:
•Devolved formula capital including roll-over from previous years	C998	Balance Brought Forward	•any other capital balances	See B05
	C999	Balance Carried Forward

Sum of B06 from previous financial year

I16: community focused school funding and/or grants

•sources of funding to be attributed to community-focused activities

Income on Manage Codes G121, G122, G126, G127, G136 & G146 should be stripped out of other CFR Lines and coded here

•any funding that is to be attributed to a pupil-focused extended school activity

Further information

Schools can spend their delegated budget on community facilities and will no longer receive ring fenced grants from the Department for community-focused activities. However, they may still receive sources of funding to be attributed to community-focused activities and these should be recorded under I16.