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Introduction
The consistent financial reporting (CFR) framework provides a standard template for schools to report their income and expenditure in the financial year 2026 to 2027. The information collected is used to support benchmarking and enables comparative reports to be produced for governors and local authorities.
The CFR framework applies to maintained schools and pupil referral units. It is optional for nurseries and non-maintained special schools.
Governing bodies of maintained schools must provide their local authorities with a financial statement, presented in accordance with the approved headings and sub-headings set out in the Consistent Financial Reporting (England) Regulations 2012 and in compliance with the established accounting practices of the local authority.
This includes:
- all allocations and other income received in a financial year, including any balances brought forward from the previous financial year
- all expenditure within that financial year
- a summary of the school’s financial position at the end of that financial year
This guidance provides the definitions for each CFR schedule approved heading code to assist schools in mapping income and expenditure to the appropriate areas of the CFR framework.
The guidance is aimed at:
- local authority finance officers
- school finance officers
- business managers
- bursars
The Department for Education (DfE) uses COLLECT (collections on-line for learning, education, children and teachers) to capture CFR data from schools and local authorities. You can read further information about the CFR framework and data collection.
Guidance
This document can be used to identify the correct item code to be used for a transaction relating to a particular Consistent Financial Reporting (CFR) heading.
CFR headings can be seen on the left when scrolling down the page, when clicked, the page will scroll automatically to the CFR heading chosen.
Item codes are shown to the left of the sub-section, with a narrative to explain what type of transaction the code should be used with.
Treatment of CFR Codes
Balances applied to the codes listed below must be cleared to a more appropriate CFR category and associated item code during the financial year.
| I99: Other income from facilities and services |
| Unit 4 Code | Description |
| A93780 | Miscellaneous Income |
| A94036 | LPS Internal Recharges |
| A94037 | Internal Recharges |
| E99: Expenditure to be cleared |
| Unit 4 Code | Description |
| A44038 | Fees |
| A62105 | Miscellaneous Expenditure |
| A87030 | Internal Recharges Inclusion and Learning |
| A87060 | VELP (Internal Recharges) |
Timescales
1st April – Schools will be required to review transactions and monitor ledger codes. Any CFR changes are to take effect from the 1st April each year and will require schools to review their finance system for changes in CFR categories and codes.
CFR Codes by Category
Income
This section provides information on income for schools.
I01: Funds delegated by the Local Authority (LA)
| This is the major share of funding provided by the local authority to the school. All delegated funding other than sixth-form funding should be included here. |
Includes:
| Unit 4 Code | Description |
| A90150 | Notional SEN budget included in budget share |
| A90151 | Pre 16 place funding |
| A90152 | Additional funding from the LA (not SBS) |
| A90153 | Teachers Pay Grant |
| A90154 | Teachers Pension Grant |
| A90155 | Early Years Pupil Premium |
| A90166 | National Insurance Contributions Grant |
| A90169 | Core Schools Budget Grant |
| A90170 | Schools Budget Support Grant |
| A90172 | Inclusion Grant |
| A90195 | – The school’s budget share – Funding for nursery pupils – Hospital place funding |
Excludes:
| – sixth-form funding (see I02) – high needs top-up funding outside the budget share (see I03) – funding for ethnic minority pupils which is not already included in the budget share (see I04) – pupil premium funding (see I05) – capital funding (see capital income) – any balances carried forward from previous years – funding for SEN or alternative provision services provided by the school on behalf of a local authority or other school (see I08) |
I02: Funding for Sixth-Form students
Includes:
| Unit 4 Code | Description |
| A90156 | – Funding from public sources for sixth-form students – DfE funding – Additional learning support funding for sixth– forms from DfE within their main DfE budget allocations – 16 to 19 bursary fund – Post-16 formula and high needs place funding – Post-16 schools budget grant – 16 to 19 teacher’s pension scheme employer contribution grant – Post-16s NIC grant |
Excludes:
| – voluntary sources of funding for sixth-form students (see I13) – any balances carried forward from previous years – high needs top-up funding (element 3) provided by the local authority direct to the school (see I03) |
I03: High needs top-up funding
| Funding outside the school budget share. |
Includes:
| Unit 4 Code | Description |
| A90157 | – High needs top-up funding (DSG) – Any top-up funding (element 3) from any local authority for sixth-form students with high needs – Disability access fund (DAF) |
| A94044 | Top up from other LAs |
Excludes:
| – voluntary sources of funding for high needs pupils (see I13) – place funding delegated by the local authority to a special unit or resourced provision in a mainstream school, to a special school, or to a pupil referral unit – this forms part or all of the school budget share (see I01) – notional SEN budget within the school’s budget share (see I01) – funding for SEN or alternative provision support services commissioned by a local authority for delivery by the school under a service level agreement (see I08) – any balances carried forward from previous years |
I04: Funding for pupils from ethnic minority backgrounds
| Any devolved funding which is allocated in addition to the school’s budget share. |
Includes:
| Unit 4 Code | Description |
| Not currently used as no devolved funding | 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 |
Excludes:
| – voluntary sources of funds for minority ethnic and Traveller pupils (see I13) – any balances carried forward from previous years – any amounts allocated within de-delegated budget share (I01) |
I05: Pupil premium
Includes:
| Unit 4 Code | Description |
| A90158 | Pupil premium funding |
| A94041 | Pupil premium funding received from other LAs |
Excludes:
| – any other source of funding for deprived pupils – any balances carried forward from previous years – early years pupil premium (see I01) |
I06: Other government grants
Includes:
| Unit 4 Code | Description |
| A90160 | Music Grant |
| A90161 | Other small government grants |
| A90162 | Primary PE and Sports Grant |
| A90163 | UIFSM Funding |
| A90164 | Breakfast club early adopters |
| A90167 | General Mentor Grant – ITT Mentoring |
| A90168 | Early Years Expansion Grant |
| A90171 | Early Careers Framework |
Excludes:
| – grants or monies from government captured in I01 to I05 – payments by government agencies for goods or services provided by the school – Big Lottery Fund (see I07) – grants not funded through government (see I07) – any balances carried forward from previous years |
I07: Other grants and payments received
Includes:
| Unit 4 Code | Description |
| A91040 | Milk subsidy |
| A91087 | Contributions from other LAs |
| A92025 | Sale of goods |
| A93320 | Income from an academy/external learning partnership |
| A93330 | Purchase ledger income |
| A94021 | Apprentice levy training provider income |
| A94024 | Contribution from academies |
| A94025 | – Big Lottery fund or lottery grants – Grants not funded through government |
| A94033 | Internal recharges between partnership schools |
Excludes:
| – grants received from government sources (see I01 to I06) – refunds or rebates from over charge or over payment, which should be credited against original expense account – any balances carried forward from previous years – payments received from other sources for which your school has provided a service (see I08) – payments received from other schools for services provided by your school (see I08) |
I08a: Income from letting premises
Includes:
| Unit 4 Code | Description |
| A94006 | Income from letting out school premises on an ad hoc, regular or long-term basis |
I08b: Other income from facilities and services
Includes:
| Unit 4 Code | Description |
| A44184 | Agency income – curriculum support schools |
| A90165 | income from SEN and alternative provision support services commissioned by the local authority 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 local authority or school |
| A92035 | Income from sales including the sale of school uniforms, re-sale of items to pupils e.g. musical instruments, classroom resources, commission on photographs, etc. |
| A92050 | Income from sales of books, publications & stationery |
| A93000 | All other income the school receives from facilities and services, e.g. income for consultancy, energy/feed-in tariffs |
| A93140 | Income from music tuition |
| A93300 | Course fees income |
| A93350 | Income from nursery |
| A93390 | Income from before and after school clubs |
| A93400 | Income from assets such as the hire of equipment or other facilities |
| A93780 | Miscellaneous income (to be cleared by year end) |
| A94015 | Rental of school premises including deductions from salaries where staff live on site |
| A94026 | Income for tax free childcare receipts from the government school (Also Includes Job Centre Plus Funding as another WGA Entity) |
| A94035 | Income from internal production kitchen |
| A94036 | Internal recharges to an LPS school |
| A94037 | Internal recharges |
| A95030 | Any interest payments received from bank accounts held in the school’s name or used to fund school activities |
Excludes:
| – payments received from other schools for which you have not provided a service (see I07) – income from community-focused special facilities (see I17) – high needs place funding (see I01) – high needs top-up funding (see I03) – any balances carried forward from previous years |
I09: Income from catering
Includes:
| Unit 4 Code | Description |
| A92020 | – Income from catering, school milk provision and catering vending machines – Any payments received from catering contractors, e.g. where a contractor is in default of contract or has previously overcharged the school |
Excludes:
| – receipts for catering for external customers (see I08) – income from non-catering vending machines (see I08) – any balances carried forward from previous years |
I10: Receipts from supply teacher insurance claims
Includes:
| Unit 4 Code | Description |
| A94042 | Payments from staff absence insurance schemes (including those offered by the LA) to cover the cost of supply teachers (academies) |
| A94043 | Payments from staff absence insurance schemes (including those offered by the LA) to cover the cost of supply teachers (maintained schools and LPS) |
Excludes:
| – insurance receipts for any other claim, for example absence of non-teaching staff, or building, contents, and public liability (see I11) – any carry-forward balances from previous years |
I11: Receipts from other insurance claims
Includes:
| Unit 4 Code | Description |
| A94031 | All receipts from commercial insurance or the risk protection arrangement in respect of claims for losses incurred, including absence insurance schemes for education support staff and other non-teaching staff (academies) |
| A94032 | All receipts from commercial insurance or the risk protection arrangement in respect of claims for losses incurred, including absence insurance schemes for education support staff and other non-teaching staff (maintained schools and LPS) |
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.
Excludes:
| – insurance receipts from teacher absence claims (see I10) – any carry-forward balances from previous years |
I12: Income from contributions to visits etc.
Includes:
| Unit 4 Code | Description |
| A93185 | – Income from parental contributions requested by the school for services, such as educational visits, field trips, boarding fees – Fees for additional hours of nursery provision paid for by parents – Payments to the school for damage caused by pupils |
Excludes:
| – donations and voluntary funds (see I13) – any balances carried forward from previous years |
I13: Donations and/or voluntary funds
| Income recorded against this code has been paid into the main school budget during the financial year. It excludes money that has remained in the school’s private accounts throughout the year. Includes 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. |
Includes:
| Unit 4 Code | Description |
| A91140 | – Income provided to the school’s account from foundation, diocese or trust funds during the year to support educational needs at the school – Business sponsorship – Income from fund-raising activities – Any contributions from parents (not requested by the school for specific services) that are used to provide educational benefits for students |
Excludes:
| – any contributions or donations that are not used for the benefit of students’ learning or the school – any balances available in trust funds or other private or non-public accounts – any balances carried forward from previous years |
I15: Pupil-focused extended school funding and/or grants
Includes:
| Unit 4 Code | Description |
| No item codes allocated to I15 | – Any government funds that are deemed to be for pupil-focused extended school activities – Other sources of funding to be attributed to pupil-focused extended school activities |
Excludes:
| – any charges for these activities should still be captured in income from facilities and services (see I08) – any funding which is to be attributed to a community-focused activity (see I16) |
I16: Community focused school funding and/or grants
Includes:
| Unit 4 Code | Description |
| No item codes allocated to I16 | Sources of funding to be attributed to community-focused activities |
Further information
Schools can spend their delegated budget on community facilities and no longer receive ring-fenced grants from the DfE 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 code I16.
Excludes:
| – any funding that is to be attributed to a pupil-focused extended school activity (see I15) |
I17: Community-focused school facilities income
| Unit 4 Code | Description |
| Income on codes G121, G122, G126, G127, G136 & G146 should be stripped out of other CFR lines and coded here. | Captures income from community focused school facilities and activities. |
Further information
Schools can spend their delegated budget on community facilities. They may receive income from facilities or activities where they have directly employed someone or directly contracted a third party to facilitate a community-focused facility or activity rather than a pupil-focused one (for example, the facility or activity is primarily for the benefit of the wider community rather than their pupils). This income should be recorded under I17.
The income they receive from facilities which are primarily for the benefit of their pupils and the school but are leased out to third parties not directly employed or contracted by the school, should be coded under I08. See codes E31 and E32 for an illustrative example.
Expenditure
This section provides information on expenditure for schools
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. |
Includes:
| Unit 4 Code | Description |
| A10007 | Salaries |
| A12007 | National Insurance |
| A13007 | Superannuation (pension) |
Excludes:
| – any teachers employed casually and directly, that is, supply teachers (see E02) – any teacher not employed directly by the school such as agency staff (see E26 or E27) |
E02: Supply Teaching Staff
| Relates to all supply teachers paid within the scope of the Education Act 2002. Includes salaries and wages for supply teaching staff employed directly by the school that are covering teaching staff absences. |
Includes:
| Unit 4 Code | Description |
| A10011 | Salaries |
| A12011 | National Insurance |
| A13011 | Superannuation (pension) |
Excludes:
| – supply teachers not employed directly by the school (such as, paid via an agency or another third party), regardless of the period of cover (see E26 for agency supply teachers) |
E03: Education Support Staff
| Includes 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 (including childcare staff, teaching assistants/learning support assistants, examination invigilators and examination officers, foreign language assistants, librarians, nursery assistants, pianists, residential childcare officers at a residential special school, supply education support staff employed directly by the school, workshop, technology, and science technicians, educational welfare officers, cover supervisors, staff employed to follow up attendance issues) |
Includes:
| Unit 4 Code | Description |
| A10026 | Salaries |
| A10060 | Salaries (examination officers/invigilators) |
| A10126 | Overtime |
| A12026 | National Insurance |
| A12060 | National Insurance (examination officers/invigilators) |
| A13026 | Superannuation (pension) |
| A13060 | Superannuation (pension) (examination officers/invigilators) |
Excludes:
| – 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) |
E04: Premises Staff
| Includes 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 (including caretakers, cleaners, grounds staff, maintenance staff, porters, messengers, security staff) |
Includes:
| Unit 4 Code | Description |
| A10040 | Salaries |
| A10140 | Overtime |
| A12040 | National Insurance |
| A13040 | Superannuation (pension) |
Excludes:
| – 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, such as, cleaning under E14 – premises staff employed to manage and support the school’s special facilities (see E07) |
E05: Administrative and Clerical Staff
| Includes 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 (including business managers and bursars, clerk to the governing body, receptionists, school secretaries, other administrative staff, telephonists, typists, IT manager) |
Includes:
| Unit 4 Code | Description |
| A10000 | Salaries |
| A10100 | Overtime |
| A12000 | National Insurance |
| A13000 | Superannuation (pension) |
Excludes:
| – 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, such as, clerking service under E28A – administrative and clerical staff employed to manage and support the school’s special facilities (see E07) – IT teachers, even where they have responsibility for managing IT systems within the school (see E01) |
E06: Catering Staff
| Includes 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 (including cashiers, chefs and cooks, kitchen porters, servers, snack bar staff) |
Includes:
| Unit 4 Code | Description |
| A10051 | Salaries |
| A10151 | Overtime |
| A12051 | National Insurance |
| A13051 | Superannuation (pension) |
Excludes:
| – 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, such as, catering contract under E25 – mealtime assistants (see E07) – catering staff employed to manage and support the school’s special facilities (see E07) |
E07: Cost of other staff
| Includes 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 (including mealtime assistants and midday supervisors, boarding staff of a residential school, such as laundry assistants and night-time social workers, escorts for pupils with medical or special educational 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, supply cost of other staff, youth workers, nurses and medical staff) |
Includes:
| Unit 4 Code | Description |
| A10055 | Salaries |
| A10107 | Overtime for breaks, before and after school sessions, clubs (including teacher costs) |
| A10155 | Overtime |
| A12055 | National Insurance |
| A13055 | Superannuation (pension) |
Excludes:
| – 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, such as E28A |
E08: Indirect employee expenses
Includes:
| Unit 4 Code | Description |
| A11020 | Off payroll workers expenses |
| A12010 | Travel lump sum NI |
| A12015 | Travel expenses incl hotel NI |
| A12037 | Redundancy pay NI |
| A12100 | Apprenticeship levy |
| A12510 | Other employee expenses |
| A16015 | Interview and staff training related expenses |
| A17005 | Recruitment advertising |
| A18005 | Lump sum net redundancy/pension payments |
| A18035 | Annual redundancy/pension enhancements |
| A19000 | Strain payments (pension payments including any premature retirement payments made by the school and pension deficit payments, where these are paid separately from pension contributions) |
| A32050 | Public transport |
| A34005 | Car allowances |
| A34015 | Travel expenses incl car parking fees, lump sum mileage |
| A46005 | Subistence |
| A46020 | Hospitality and other expenses |
| A46050 | Conference and seminar |
| A62120 | Other expenses claimed through payroll |
Further Information
Where the apprenticeship levy is charged to a school where the local authority employs the staff, it can either be spread across lines E01 to E07 if that is most convenient or entered as a lump sum in E08.
Excludes:
| – salary costs (see E01 to E07) – 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 and E28A) |
E09: Staff development and training
Includes:
| Unit 4 Code | Description |
| A16005 | – Development and training costs for all staff (directly and not directly employed) at the school, including apprentices – Cost of all in-service training courses and other development opportunities – Cost of equipment and resources to provide in service training |
| A87055 | – Minibus training |
Excludes:
| – cost of supply staff used to cover teacher absence (see E02 or E26) – IT consultancy (see E20G) |
E10: Supply teacher insurance
Includes:
| Unit 4 Code | Description |
| A00052 | Premiums paid to insurers for supply teacher cover |
| A87065 | Sums de-delegated by the local authority for centrally managed schemes for teaching staff costs – supply cover (long-term sickness, maternity, trade union and public duties) |
Further information
Where policies cover wider areas (for example, other staff and contract supply staff) please ask your insurer to apportion premiums across each appropriate CFR heading.
Excludes:
| – premiums paid to insurers for cover other than for teacher absence (see E11) – vehicle insurance (see E23) – 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) |
E11: Staff-related insurance
Includes:
| Unit 4 Code | Description |
| A00050 | Employee related insurance for accident and liability, assault, fidelity guarantee, libel, and slander |
| A00051 | Cover for non-teaching staff absence including unqualified cover supervisors |
| A87070 | Sums de-delegated by the local authority for centrally managed schemes for non-teaching staff costs – supply cover (long-term sickness, maternity, trade union and public duties) |
Excludes:
| – insurance premiums paid to cover teaching absence for staff directly employed by the school (see E10) – premises related insurance (see E23) – vehicle insurance (see E23) – accident and public liability insurance for persons not employed directly by the school (see E23) – school trip insurance (see E23) If the school is a member of the risk protection arrangement, the whole of the membership payment should be entered at E23. |
E12: Building maintenance and improvement
| This category is a specific service grouping. |
Includes:
| Unit 4 Code | Description |
| A20005 | Property repairs, maintenance and alterations (programmed) |
| A20010 | Property repairs, maintenance and alterations (reactive) |
| A20025 | Corporate surveys |
| A25005 | Fixtures and fittings |
| A87010 | Internal recharge planning |
| A87095 | Internal recharge supplies and services |
Further information
In the event that buildings and grounds maintenance and improvement are performed under one contract, please ask your supplier to identify the costs separately.
Excludes:
| – cost of premises staff who are directly employed by the school (see E04) – any leases that are classed as capital – cost of improvements that is above the school / local authority de minimis level (see CE01 or CE02) – cost of maintenance and improvement of special facilities or community-focused facilities (see E24 and E32) |
E13: Grounds maintenance and improvement
| This category is a specific service grouping. |
Includes:
| Unit 4 Code | Description |
| A29015 | – Maintenance and improvement on gardens and grounds, including car parking, play areas, playground equipment, sports fields and pitches on the school campus – Related professional and technical services, including labour costs where supplied as part of the contract/service |
Further information
In the event that buildings and grounds maintenance and improvement are performed under one contract, please ask your supplier to identify the costs separately.
Excludes:
| – cost of staff where they are directly employed by the school (see E04) – 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) – any leases that are classed as capital |
E14: Cleaning and Caretaking
| This category is a specific service grouping. |
Includes:
| Unit 4 Code | Description |
| A27010 | – Supplies used in cleaning and caretaking – Cost of equipment such as floor polishers, vacuum cleaners, and other hardware – Charges by contractors for providing a cleaning service – Charges by contractors for providing a caretaking service – Related professional and technical services |
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.
Excludes:
| – cost of staff where they are directly employed by the school (see E04) – any leases that are classed as capital |
E15: Water and sewerage
Includes:
| Unit 4 Code | Description |
| A24005 | – All costs related to water and sewerage – 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.
Excludes:
| – any costs arising from repairs or maintenance to water or sewerage systems (see E12 or E13) |
E16: Energy
Includes:
| Unit 4 Code | Description |
| A21005 | Electricity |
| A21010 | Gas |
| A21015 | Oil & LPG |
| A63000 | Repayment of Salix loans for energy efficiency projects |
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.
Excludes:
| – any costs arising from repairs or maintenance to energy supplies (see E12 or E13) |
E17: Rates
Includes:
| Unit 4 Code | Description |
| A23005 | National non-domestic rates expenditure (NNDR) |
Further information
This is separate from other occupation costs because it is imposed and therefore not a controllable expense. Unlike the items in E18, where there will be some element of control, it is a difficult area to benchmark. The school’s NNDR charge should be entered here regardless of whether it is actually paid by the school, the local authority or DfE.
E18: Other occupation costs
Includes:
| Unit 4 Code | Description |
| A20015 | – Security patrols and services – CCTV/burglar alarm maintenance contracts |
| A22005 | – Rents, lease or hire charges for premises – Landlord’s service charges |
| A27015 | External refuse collection |
| A27020 | Hygiene services, eg paper towels, toilet rolls, hand driers etc |
| A40080 | – H&S costs including fire-fighting equipment – Electrical testing and pest control |
| A49005 | Other hired and contracting services |
| A87015 | Internal recharges refuse collection |
Excludes:
| – cost of staff where they are directly employed by the school (see E04 and E07) – emptying the septic tanks (see E15) – any leases that are classed as capital If the school has a contract, such as 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:
| Unit 4 Code | Description |
| A30010 | Establishment vehicle costs, incl maintenance and repairs |
| A30015 | Vehicle fuel |
| A32007 | Operating leases – vehicles |
| A32020 | Home to school transport |
| A32500 | Transport recharges (internal) |
| A33005 | Hire of transport (staff) |
| A40070 | Classroom and learning equipment – materials and consumables |
| A44176 | School trips and educational visits |
| A44179 | Payment to alternative provisions |
| A45050 | Classroom and learning equipment – learning resources, incl library and text books, furniture used for teaching, reprographic resources; subscriptions, publications and copyright fees associated with the curriculum (not ICT) |
| A61010 | Achievement gifts and prizes for pupils |
| A87020 | Internal recharges communities (transport) |
Excludes:
| – curriculum ICT costs (see E20 and CE04) – any leases that are classed as capital – resources that are used for administrative purposes (see E22). 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 |
E20: ICT learning resources
DfE wishes to collect information from schools about spend in key areas of technology. This information will help DfE to develop better programmes and services that support schools and trusts to be more informed buyers of technology, to ensure they are safe and secure, and to support system-wide efficiencies.
This category has been split into sub-categories. ICT expenditure that is over the de minimis level, and therefore capitalised, should be shown in CE04. The new revenue sub-categories are:
E20A: Connectivity
Includes:
| Unit 4 Code | Description |
| A45025 | – Main and backup broadband lines, wireless networks, network switches, network cables – Telephony, ISDN, ASDL or other dedicated phone lines – Any leasing costs associated with connectivity and telephony that are below the threshold for capitalisation – Safety and security features, such as cyber security and filtering and monitoring, if bundled with connectivity services |
Excludes:
| – connectivity expenditure where costs are capitalised such as installation costs or where phones are not leased (see CE04A) – mobile phones, including hardware and contracts – any leases that are classed as capital |
E20B: Onsite Servers
Includes:
| Unit 4 Code | Description |
| A45005 | – Purchased or leased onsite physical servers present in the school where these are not capitalised – Onsite servers that support cloud-based storage |
Excludes:
| – cloud-based storage where the school does not have a physical onsite server – energy costs associated with onsite servers – expenditure on onsite servers where costs are capitalised – repair and maintenance costs (see E20G) – any leases that are classed as capital |
E20C: IT Learning Resources
Includes:
| Unit 4 Code | Description |
| A45051 | – Curriculum software to support teaching and learning such as apps and lesson planning tools – Subscriptions and licences associated with educational software and websites – Digital learning platforms – E-books |
Excludes:
| – resources that are used specifically for administration purposes such as management information systems, safeguarding systems, data storage (see E20D) – laptop, desktops and tablets, including associated licences (see E20E) – other hardware such as audio-visual screens, printers and keyboards (see E20F) – any leases that are classed as capital Where a resource is used for learning and administration purposes, and where costs are material, costs or estimates of the split should be coded separately at the time of purchase. |
E20D: Administration Software and Systems
Includes:
| Unit 4 Code | Description |
| A45040 | – Administration and management software such as management information systems (MIS), safeguarding, finance, cashless catering, building management and payment portals – IT hosting, including cloud and data storage – Cyber security, filtering and monitoring if not part of any connectivity services |
| A45045 | Operating systems and device licences, unless bundled into the cost of laptops, desktops and tablets (see E20E) |
Excludes:
| – connectivity such as broadband and telephony (see E20A) – IT learning resources (see E20C) – hardware – inhouse or third-party IT support – any leases that are classed as capital Where a resource is used for learning and administration purposes, and where costs are material, costs or estimates of the split should be coded separately at the time of purchase. |
E20E: Laptops, Desktops and Tablets
Includes:
| Unit 4 Code | Description |
| A45005 | – laptops, desktops and tablets purchased or leased by the school used for teaching, learning and administration, where these are not classed as capital – peripherals such as keyboards, mouses and display screens if bundled into the cost of the devices – operating systems and licences if bundled into the cost of devices – device management tools |
Excludes:
| – bring your own device (BYOD) schemes where pupils and or staff are required to bring their own devices such as laptops or tablets – peripherals that are not bundled into the cost of the devices – any other hardware (see E20F) – expenditure where device costs are capitalised (see CE04) – IT support unless bundled into the purchase or hire of the devices – any leases that are classed as capital |
E20F: Other Hardware
Includes:
| Unit 4 Code | Description |
| A45046 | – hardware such as printers and consumables, audio-visual display screens, projectors and CCTV – peripherals such as keyboards and mouses where they are not bundled into laptop, desktop, and tablet costs (see E20E) – purchase or hire of any hardware where not capitalised – IT consumables (cartridges etc) |
Excludes:
| – laptops, desktops, and tablets (see E20E) – onsite servers (see E20B) – software unless bundled as part of the cost of the hardware – expenditure where costs are capitalised (see CE04) – any leases that are classed as capital |
E20G: IT Support
Includes:
| Unit 4 Code | Description |
| A44182 | – Third-party IT support contracts – Maintenance and repair of technology provided by third parties – IT related consultancy – Estimated costs of IT support if these are bundled into other services – Cyber insurance |
| A45008 | IT hardware maintenance |
Excludes:
| In-house IT support such as a network or IT manager. This will be included in staff costs. |
E21: Examination Fees
Includes:
| Unit 4 Code | Description |
| A44110 | – The costs of test and examination entry fees and any accreditation costs related to pupils. This includes GCSEs, A/AS levels and the European Baccalaureate – Administrative costs, for example, external marking |
Excludes:
| Primary schools wouldn’t expect to see any expenditure in E21. However, if there are any administrative costs (such as external marking) incurred by taking these examinations, they should be included in E21. The cost of examination resources, such as the test papers themselves, should be recorded under E19. |
E22: Administrative Supplies
Includes:
| Unit 4 Code | Description |
| A12020 | NI telephones |
| A34016 | Governors’ expenses |
| A40045 | Furniture |
| A40920 | Equipment |
| A43010 | Printing, reprographics, publications (admin) |
| A43015 | Stationery (admin) |
| A44005 | Advertising (not for recruitment, see E08) |
| A45015 | Postage |
| A45020 | Telephones (excl mobiles and smart phones) |
| A45030 | Mobiles and smart phones |
| A47010 | Subscriptions (non curriculum) |
| A49010 | Bank charges |
| A49045 | Books and publications (non curriculum) |
| A49096 | Debt write off |
Excludes:
| – any costs directly attributable to the curriculum (see E19 and E20) – dedicated internet lines (see E20A) – purchase, hire or maintenance contracts of ICT or other equipment not to be used for teaching purposes (see E20D) – material costs directly attributable to another specific service grouping – any leases classed as capital |
E23: Other Insurance Premiums
Includes:
| Unit 4 Code | Description |
| A28005 | Premises related insurance |
| A28006 | Payment for membership of the risk protection arrangement, whether this is done through de-delegation or through a negative factor in the local formula |
| A35905 | Vehicle insurance |
| A48910 | – Sums de-delegated by the local authority for centrally managed insurance schemes – Sums de-delegated by the local authority for contingencies (including support for schools in financial difficulties, new/closing/amalgamating schools, closing school deficits) – School trip insurance – Accident and public liability insurance for persons not employed directly by the school |
Further information
Where a general policy includes staff related insurances, please ask your insurer to identify the premiums separately.
Excludes:
| – insurance for supply teacher cover (see E10) – other staff insurance cover (see E11) |
E24: Special Facilities
Includes:
| Unit 4 Code | Description |
| A44177 | Expenses relating to before and after-school clubs |
| A44178 | Purchase of trading items for re-sale, such as school uniforms, books, stationery |
| A62110 | Donations paid by the school to a charity |
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.
Excludes:
| – staff costs associated with managing and supporting the special facility for directly employed staff (see E03, E04, E05, E06, E07) – staff teaching in the special facility (see E01, E02) – school trips (see E19) – residential special schools (see E19) – any community-focused expenditure (see E31, E32) |
E25: Catering supplies
This category is a specific service grouping.
Includes:
| Unit 4 Code | Description |
| A41905 | – External production kitchen – Cost of providing free school meals and milk |
| A42005 | Other supplies used in catering, such as cleaning materials, protective clothing |
| A44030 | Provisions |
| A87100 | Internal production kitchen expenses |
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.
Excludes:
| – cost of staff where they are directly employed by the school (see E06) – cost of any kitchen or catering equipment above the de minimis level (see CE03) – any leases classed as capital |
E26: Agency supply teaching staff
Includes:
| Unit 4 Code | Description |
| A11005 | 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 |
Excludes:
| – supply teachers employed directly by the school (see E02) |
E27: Bought-in professional services – curriculum
Includes:
| Unit 4 Code | Description |
| A49006 | – Costs paid to an agency for staff other than teachers who have been brought in to cover absence. – Professional services, consultancy and advice purchased from the local authority or a third party in support of the curriculum – Payments to any visiting lecturers/speakers – Courses purchased for students from external providers, for example, further education colleges or other schools – Examination invigilators – Music teachers who are self employed – Peripatetic music teachers employed by the local authority – Support for ethnic minority pupils or underachieving groups, including sums de-delegated by the local authority – Behaviour support services, including sums de-delegated by the local authority – Library and museum services, including sums de-delegated by the local authority |
| A87025 | Internal recharges Children’s Social Care, Health & Wellbeing |
Excludes:
| – cost of staff where they are directly employed by the school (see E01 to E03) – cost of agency supply staff (see E26) – ICT consultancy services for the curriculum (see E20G) – consultancy and advice for administration (see E28) |
E28A: Bought-in professional services – other (except PFI)
Includes:
| Unit 4 Code | Description |
| A44025 | External – legal advice |
| A44180 | – Clerking service (if external) – FSM eligibility checking, including sums de-delegated by the LA – Any security personnel employed to bank revenue funding |
| A44181 | External – finance services |
| A44183 | External – personnel advice |
| A44185 | External – other professional services |
| A44200 | Internal – audit costs (p ledger expenses) |
| A44968 | Legal fees and disbursements |
| A49090 | External – audit costs |
| A87045 | Internal – legal |
| A87050 | Internal – HR Support |
| A87055 | Internal – transformation and business services |
| A87080 | Internal – finance and public value |
| A87085 | Internal – communications |
| A87090 | Internal – management (schools) |
E28B: Bought-in professional services: other (PFI)
| From 2018 to 2019 we have asked for payments from the school to the local authority for the cost of a private finance initiative (PFI) contract to be entered separately in E28B. The purpose of this is to collect data on the cost of PFI to individual maintained schools, to inform consideration of how PFI costs can best be funded through the national funding formula in future. We already collected this data from academies but not maintained schools. These payments are likely to include the whole of any PFI factor that the school receives through the local authority’s funding formula, but in many cases will also include a further contribution from the school’s delegated budget. Schools that are not part of a PFI contract will not have anything to enter in this line. |
Includes:
| Unit 4 Code | Description |
| A47505 | PFI Charges |
Excludes:
| – cost of staff where they are directly employed by the school (see E04 – E07) – consultancy and advice for curriculum (see E27) – energy costs paid under a PFI contract, which should be entered at E16 – facilities management provided via a PFI contract, which should be entered at E14 – catering provided via a PFI contract, which should be entered at E25 |
E29: Loan interest
Includes:
| Interest paid on overdrafts and other liabilities |
Excludes:
| Interest received (see I08) |
E30: Direct revenue financing (revenue contributions to capital)
Includes:
| Unit 4 Code | Description |
| A88015 | – All amounts transferred to CI04 to fund capital works: this will also be recorded at CI04 – may include receipts from insurance claims or claims under the risk protection arrangement for capital losses received into income under I11. Funding from a school’s general income should be transferred only when the capital expenditure takes place – 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 school from revenue funding to the governors’ liability for capital expenditure – Any repayment of principal on a capital loan from the local authority – Any amount spent on leases which are classed as capital – 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 |
Excludes:
| – funds specifically provided for capital purposes (see CI01 – CI03) – any transfer that is not matched by capital expenditure and therefore increases capital balances |
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:
| Unit 4 Code | Description |
| No code currently assigned to E31 | – Cost of all staff employed directly by the school for community-focused activities – Adult education tutors, where the school manages an adult education programme |
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 (that is, 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). 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, such as for a wedding reception, and the income would be recorded in I08. The school would need to ensure that the letting rate covered all occupation costs (including utilities and insurance) and would code these as normal under E01 to E30.
Excludes:
| – cost of school staff who are not employed directly by the school for community-focused activities (see E01 – E07) |
E32 Community-focused school costs
Includes:
| Unit 4 Code | Description |
| – All running costs associated with a community-focused school activity or facility – Recruitment costs, materials and so on |
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 to 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.
Excludes:
| – any community-focused running costs that are incurred because 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 to E30 |
Capital Income
This section provides information on capital income for schools
CI01: Capital income
Includes:
| Unit 4 Code | Description |
| C16005 | Capital funding from public sources, which is managed by the governing body, including devolved formula capital (DFC) |
| C16006 | Devolved formula capital – in year |
| C16008 | Section 106 funding |
Excludes:
| – voluntary income (see CI03) – direct revenue funding (see CI04) 0 |
CI03: Voluntary or private income
Includes:
| Unit 4 Code | Description |
| C16004 | Capital grants |
| C16007 | External contributions and donations |
Further information
Voluntary or private income for capital purposes is the amount that is raised by the school, or donated to the school, for the sole intention of using the funds for investment at the school.
Excludes:
| – voluntary or private income that will be used to fund day-to-day operations of the school (see I13) |
CI04: Direct revenue financing
Includes:
| Unit 4 Code | Description |
| C12008 | – 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 VA school under E30) – Amounts spent on leases which are classed as capital, matching the amount recorded for these in E30 |
Excludes:
| – school revenue balances not applied to a capital project |
Capital Expenditure
CE01: Acquisition of land and existing buildings
Includes:
| Unit 4 Code | Description |
| C01005 | Cost of land acquisition including fees and charges related to the acquisition |
| C01006 | Cost of acquiring existing buildings, including fees and charges related to the acquisition |
| C01010 | Legal fees |
| C02005 | Compensation |
| C02006 | Stamp duty |
Excludes:
| – construction of new buildings (see CE02) |
CE02: New construction, conversion and renovation
Includes:
| Unit 4 Code | Description |
| C02009 | Main contractor |
| C02010 | Planning and building regulation fees |
| C02011 | External professional fees |
| C02012 | Internal professional fees and charges |
Excludes:
| – cost of land and existing buildings (see CE01) – costs for conversion and renovation under the school’s de minimis threshold – this is revenue spending (see E12) |
CE03: Vehicles, plant, equipment and machinery
Includes:
| Unit 4 Code | Description |
| C03005 | – Cars or light vans up to 3500kg – Medium sized vehicles up to 7500kg – Minibuses (PCV) Max 16 passengers |
| C03010 | Large sized vehicles over 7500kg |
| C03011 | Vehicle attachments – trailers etc |
| C03012 | Other motorised plant and equipment |
| C04005 | Fittings and Furnishings |
Excludes:
| – capital expenditure on ICT equipment (see CE04) |
CE04: Information and communication technology
DfE wishes to collect information from schools about spend in key areas of technology. This information will help DfE to develop better programmes and services that support schools and trusts to be more informed buyers of technology, to ensure they are safe and secure, and to support system-wide efficiencies.
This category has been split into sub-categories to collect additional information about ICT expenditure that has been capitalised. The new sub-categories are:
CE04A: Connectivity
Includes:
| Unit 4 Code | Description |
| C04011 | – broadband, wireless networks, network switches, network cables where they are capitalised – telephony, ISDN, ASDL or other dedicated phone lines where they are not leased – phones where they are not leased – installation costs – any leases classed as capital |
Excludes:
| – maintenance costs (see E20A) – IT support, repair and maintenance costs – mobile phones |
CE04B: Onsite servers
Includes:
| Unit 4 Code | Description |
| C04010 | – physical onsite servers where costs are capitalised – any leases classed as capital |
Excludes:
| – maintenance costs (see E20B) – cloud storage costs – IT support, repair and maintenance costs |
CE04C: Administration software and systems
| This section captures the following categories: – administration and management software such as management information systems (MIS), safeguarding, finance, cashless catering, building management and payment portals – operating systems and device licences, unless bundled into the cost of laptops, desktops and tablets – cloud and data storage – cybersecurity, filtering and monitoring if not part of any connectivity services – any leases classed as capital |
Includes:
| Unit 4 Code | Description |
| C05005 | ICT Software Licenses – Life < 3 years |
| C05006 | ICT Software Licenses – Life > 3 years |
Excludes:
| – connectivity such as broadband and telephony (see section CE04A) – IT learning resources – hardware – IT support, repair, and maintenance costs |
CE04D: Laptops, desktops, and tablets
Includes:
| Unit 4 Code | Description |
| C04010 | – laptops, desktops and tablets purchased by the school used for teaching, learning and administration – operating systems and licences if bundled into the cost of devices – device management tools – any leases classed as capital |
Excludes:
| – bring your own device (BYOD) schemes where pupils and or staff are required to bring their own devices such as laptops or tablets – any other hardware (see CE04E) – IT support, repair, and maintenance costs Where a resource is used for learning and administration purposes, and where costs are material, costs or estimates of the split should be coded separately at the time of purchase. |
CE04E: Other hardware
Includes:
| Unit 4 Code | Description |
| C04012 | – Hardware such as printers and consumables, audio-visual display screens, projectors and CCTV – Peripherals such as keyboards and mouses where they are not bundled into laptop, desktop and tablet costs (see CE04D) – Any leases classed as capital |
Excludes:
| – laptops, desktops, and tablets (see section CE04D) – onsite servers (see section CE04B) – IT support, repair, and maintenance costs |
Balances
This section provides information on balances for schools
B01: Committed revenue balances
Includes:
| Unit 4 Code | Description |
| A91105 | – 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 unspent voluntary income brought into the public accounts in the financial year for specific purposes – Any earmarked public funds (in accordance with the terms of the local authority’s scheme) – Any unspent and committed pupil-focused extended school funding and/or grants – 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 from future income. Any negative balances should be shown in B02.
Excludes:
| – 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 – details of balances available in trust funds or other non-public accounts – any uncommitted balances (see B02) – any community-focused school balances (see B06) |
B02: Uncommitted revenue balances
Includes:
| Unit 4 Code | Description |
| A91105 | 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 |
Excludes:
| – capital revenue balances (see B03 and B05) – committed balances (see B01) – community-focused school balances (see B06) |
B03: Devolved formula capital balance
Includes:
| Unit 4 Code | Description |
| C16003 | B/F devolved formula capital including roll-over from previous years |
| C16009 | C/F devolved formula capital balances |
Excludes:
| – any other capital balances (see B05) |
B05: Other capital balances
Includes:
| Unit 4 Code | Description |
| No current codes assigned to B05 | Sum of all other capital balances not already accounted for – this includes capital funding received during previous financial years from specific grants which no longer exist |
Excludes:
| – balances that appear in the framework in B01 to B03 |
B06: Community-focused school revenue balances
Includes:
| Unit 4 Code | Description |
| No current codes assigned to B06 | – Any unspent community-focused school balances – Any carried forward community-focused school balances from previous years |
Excludes:
| – pupil-focused extended school balances (see B01 or B02) |
B07: Identification of capital loans to the school
| Enter the outstanding amount of any capital loan which the school has an agreement to repay. This will ordinarily be a loan from the local authority. This is a memorandum item which should not impact on the way B05 (other capital balances) is calculated. |
OB01: Opening pupil-focused revenue balance
| Sum of B01 and B02 from previous financial year. |
OB02: Opening community-focused revenue balance
| Value of B06 from previous financial year. |
OB03: Opening capital balance
| Sum of B03 and B05 from previous financial year. |