{"id":3421,"date":"2020-08-13T14:27:09","date_gmt":"2020-08-13T13:27:09","guid":{"rendered":"https:\/\/www.devon.gov.uk\/supportforschools\/?post_type=dcc_docs_document&#038;p=3421"},"modified":"2026-05-06T13:30:36","modified_gmt":"2026-05-06T12:30:36","slug":"consistent-financial-reporting-2021-22-live","status":"publish","type":"dcc_docs_document","link":"https:\/\/www.devon.gov.uk\/support-schools-settings\/document\/consistent-financial-reporting-2021-22-live\/","title":{"rendered":"Consistent Financial Reporting for Schools"},"content":{"rendered":"\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:25%\">\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Contents<\/h2><nav><ul><li class=\"\"><a href=\"#introduction\">Introduction<\/a><\/li><li class=\"\"><a href=\"#guidance\">Guidance<\/a><ul><li class=\"\"><a href=\"#purpose\">Purpose<\/a><\/li><li class=\"\"><a href=\"#treatment-of-cfr-codes\">Treatment of CFR Codes<\/a><\/li><li class=\"\"><a href=\"#timescales\">Timescales<\/a><\/li><\/ul><\/li><li class=\"\"><a href=\"#income\">Income<\/a><ul><li class=\"\"><a href=\"#i-01-funds-delegated-by-the-local-authority-la\">I01: Funds delegated by the Local Authority (LA)<\/a><\/li><li class=\"\"><a href=\"#i-02-funding-for-sixth-form-students\">I02: Funding for Sixth-Form students<\/a><\/li><li class=\"\"><a href=\"#i-03-high-needs-top-up-funding\">I03: High needs top-up funding<\/a><\/li><li class=\"\"><a href=\"#i-04-funding-for-minority-ethnic-pupils\">I04: Funding for minority ethnic pupils<\/a><\/li><li class=\"\"><a href=\"#i-05-pupil-premium\">I05: Pupil premium<\/a><\/li><li class=\"\"><a href=\"#i-06-other-government-grants\">I06: Other government grants<\/a><\/li><li class=\"\"><a href=\"#i-07-other-grants-and-payments-received\">I07: Other grants and payments received<\/a><\/li><li class=\"\"><a href=\"#i-08-a-income-from-letting-premises\">I08a: Income from letting premises<\/a><\/li><li class=\"\"><a href=\"#i-08-b-other-income-from-facilities-and-services\">I08b: Other income from facilities and services<\/a><\/li><li class=\"\"><a href=\"#i-09-income-from-catering\">I09: Income from catering<\/a><\/li><li class=\"\"><a href=\"#i-10-receipts-from-supply-teacher-insurance-claims\">I10: Receipts from supply teacher insurance claims<\/a><\/li><li class=\"\"><a href=\"#i-11-receipts-from-other-insurance-claims\">I11: Receipts from other insurance claims<\/a><\/li><li class=\"\"><a href=\"#i-12-income-from-contributions-to-visits\">I12: Income from contributions to visits<\/a><\/li><li class=\"\"><a href=\"#i-13-donations-and-or-voluntary-funds\">I13: Donations and\/or voluntary funds<\/a><\/li><li class=\"\"><a href=\"#i-15-pupil-focused-extended-school-funding-and-or-grants\">I15: Pupil-focused extended school funding and\/or grants<\/a><\/li><li class=\"\"><a href=\"#i-16-community-focused-school-funding-and-or-grants\">I16: Community focused school funding and\/or grants<\/a><\/li><li class=\"\"><a href=\"#i-17-community-focused-school-facilities-income\">I17: Community-focused school facilities income<\/a><\/li><\/ul><\/li><li class=\"\"><a href=\"#expenditure\">Expenditure<\/a><ul><li class=\"\"><a href=\"#e-01-teaching-staff\">E01: Teaching Staff<\/a><\/li><li class=\"\"><a href=\"#e-02-supply-teaching-staff\">E02: Supply Teaching Staff<\/a><\/li><li class=\"\"><a href=\"#e-03-education-support-staff\">E03: Education Support Staff<\/a><\/li><li class=\"\"><a href=\"#e-04-premises-staff\">E04: Premises Staff<\/a><\/li><li class=\"\"><a href=\"#e-05-administrative-and-clerical-staff\">E05: Administrative and Clerical Staff<\/a><\/li><li class=\"\"><a href=\"#e-06-catering-staff\">E06: Catering Staff<\/a><\/li><li class=\"\"><a href=\"#e-07-cost-of-other-staff\">E07: Cost of other staff<\/a><\/li><li class=\"\"><a href=\"#e-08-indirect-employee-expenses\">E08: Indirect employee expenses<\/a><\/li><li class=\"\"><a href=\"#e-09-staff-development-and-training\">E09: Staff development and training<\/a><\/li><li class=\"\"><a href=\"#e-10-supply-teacher-insurance\">E10: Supply teacher insurance<\/a><\/li><li class=\"\"><a href=\"#e-11-staff-related-insurance\">E11: Staff-related insurance<\/a><\/li><li class=\"\"><a href=\"#e-12-building-maintenance-and-improvement\">E12: Building maintenance and improvement<\/a><\/li><li class=\"\"><a href=\"#e-13-grounds-maintenance-and-improvement\">E13: Grounds maintenance and improvement<\/a><\/li><li class=\"\"><a href=\"#e-14-cleaning-and-caretaking\">E14: Cleaning and Caretaking<\/a><\/li><li class=\"\"><a href=\"#e-15-water-and-sewerage\">E15: Water and sewerage<\/a><\/li><li class=\"\"><a href=\"#e-16-energy\">E16: Energy<\/a><\/li><li class=\"\"><a href=\"#e-17-rates\">E17: Rates<\/a><\/li><li class=\"\"><a href=\"#e-18-other-occupation-costs\">E18: Other occupation costs<\/a><\/li><li class=\"\"><a href=\"#e-19-learning-resources\">E19: Learning Resources<\/a><\/li><li class=\"\"><a href=\"#e-20-ict-learning-resources\">E20: ICT learning resources<\/a><\/li><li class=\"\"><a href=\"#e-20-a-connectivity\">E20A: Connectivity<\/a><\/li><li class=\"\"><a href=\"#e-21-examination-fees\">E20B: Onsite Servers<\/a><\/li><li class=\"\"><a href=\"#e-20-c-it-learning-resources\">E20C: IT Learning Resources<\/a><\/li><li class=\"\"><a href=\"#e-20-d-administration-software-and-systems\">E20D:Administration Software and Systems<\/a><\/li><li class=\"\"><a href=\"#e-20-e-laptops-desktops-and-tablets\">E20E: Laptops, Desktops and Tablets<\/a><\/li><li class=\"\"><a href=\"#e-20-f-other-hardware\">E20F: Other Hardware<\/a><\/li><li class=\"\"><a href=\"#e-20-g-it-support\">E20G: IT Support<\/a><\/li><li class=\"\"><a href=\"#e-21-examination-fees-1-2\">E21: Examination Fees<\/a><\/li><li class=\"\"><a href=\"#e-22-administrative-supplies\">E22: Administrative Supplies<\/a><\/li><li class=\"\"><a href=\"#e-23-other-insurance-premiums\">E23: Other Insurance Premiums<\/a><\/li><li class=\"\"><a href=\"#e-24-special-facilities\">E24: Special Facilities<\/a><\/li><li class=\"\"><a href=\"#e-25-catering-supplies\">E25: Catering supplies<\/a><\/li><li class=\"\"><a href=\"#e-26-agency-supply-teaching-staff\">E26: Agency supply teaching staff<\/a><\/li><li class=\"\"><a href=\"#e-27-bought-in-professional-services-curriculum\">E27: Bought-in professional services &#8211; curriculum<\/a><\/li><li class=\"\"><a href=\"#e-28-a-bought-in-professional-services-other-except-pfi\">E28A: Bought-in professional services &#8211; other (except PFI)<\/a><\/li><li class=\"\"><a href=\"#e-28-b-bought-in-professional-services-other-pfi\">E28B: Bought-in professional services: other (PFI)<\/a><\/li><li class=\"\"><a href=\"#e-29-loan-interest\">E29: Loan interest<\/a><\/li><li class=\"\"><a href=\"#e-30-direct-revenue-financing-revenue-contributions-to-capital\">E30: Direct revenue financing (revenue contributions to capital)<\/a><\/li><li class=\"\"><a href=\"#e-31-community-focused-school-staff\">E31: community-focused school staff<\/a><\/li><li class=\"\"><a href=\"#e-32-community-focused-school-costs\">E32 Community-focused school costs<\/a><\/li><\/ul><\/li><li class=\"\"><a href=\"#capital-income\">Capital Income<\/a><ul><li class=\"\"><a href=\"#ci-01-capital-income\">CI01: Capital income<\/a><\/li><li class=\"\"><a href=\"#ci-03-voluntary-or-private-income\">CI03: Voluntary or private income<\/a><\/li><li class=\"\"><a href=\"#ci-04-direct-revenue-financing\">CI04: Direct revenue financing<\/a><\/li><\/ul><\/li><li class=\"\"><a href=\"#capital-expenditure\">Capital Expenditure<\/a><ul><li class=\"\"><a href=\"#ce-01-acquisition-of-land-and-existing-buildings\">CE01: Acquisition of land and existing buildings<\/a><\/li><li class=\"\"><a href=\"#ce-02-new-construction-conversion-and-renovation\">CE02: New construction, conversion and renovation<\/a><\/li><li class=\"\"><a href=\"#ce-03-vehicles-plant-equipment-and-machinery\">CE03: Vehicles, plant, equipment and machinery<\/a><\/li><li class=\"\"><a href=\"#ce-04-information-and-communication-technology\">CE04: Information and communication technology<\/a><\/li><\/ul><\/li><li class=\"\"><a href=\"#balances\">Balances<\/a><ul><li class=\"\"><a href=\"#b-01-committed-revenue-balances\">B01: Committed revenue balances<\/a><\/li><li class=\"\"><a href=\"#b-02-uncommitted-revenue-balances\">B02: Uncommitted revenue balances<\/a><\/li><li class=\"\"><a href=\"#b-03-devolved-formula-capital-balance\">B03: Devolved formula capital balance<\/a><\/li><li class=\"\"><a href=\"#b-05-other-capital-balances\">B05: Other capital balances<\/a><\/li><li class=\"\"><a href=\"#b-06-community-focused-school-revenue-balances\">B06: Community-focused school revenue balances<\/a><\/li><li class=\"\"><a href=\"#b-07-identification-of-capital-loans-to-the-school\">B07: Identification of capital loans to the school<\/a><\/li><li class=\"\"><a href=\"#ob-01-opening-pupil-focused-revenue-balance\">OB01: opening pupil-focused revenue balance<\/a><\/li><li class=\"\"><a href=\"#ob-02-opening-community-focused-revenue-balance\">OB02: opening community-focused revenue balance<\/a><\/li><li class=\"\"><a href=\"#ob-03-opening-capital-balance\">OB03: opening capital balance<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n\n\t<div class=\"dcc-documents-cpt-fixed dccdocs-sticky dccdocs-hidden\">\r\n    <div class=\"grid-container\">\r\n        <div class=\"grid-x grid-margin-x\">\r\n            <div class=\"cell medium-12\">\r\n                <a class=\"back-to-top hide-for-print\" href=\"#content\"><svg class=\"app-c-back-to-top__icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"13\" height=\"17\" viewBox=\"0 0 13 17\"><path fill=\"currentColor\" d=\"M6.5 0L0 6.5 1.4 8l4-4v12.7h2V4l4.3 4L13 6.4z\"><\/path><\/svg> Contents<\/a>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n\t<\/div>\r\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:75%\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:41.333%\"><div class=\"document-meta-acf-block clearfix \" id=\"block_acf-block-69fb346ae30bc\"><div class=\" dcc-documents-meta\"><div class=\"dcc-documents-widget dcc-documents-widget-block\"><div class=\"dcc-documents-widget-box2\"><p class=\"dcc-documents-published\"><span>Published<\/span> <time datetime=\"2020-08-13T14:27:09+00:00\">13\/08\/2020 2:27pm<\/time><\/p><p class=\"dcc-documents-updated\"><span>Last Updated<\/span> <time datetime=\"2026-05-06T13:30:36+00:00\">06\/05\/2026 1:30pm<\/time><\/p><\/div><\/div><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:58.666%\"><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\">\n<h2 class=\"wp-block-heading\" id=\"introduction\">Introduction<\/h2>\n\n\n\n<p>Guidance to help schools collect information about their income and expenditure.<\/p>\n\n\n\n<p><strong>Use CTRL+F on your keyboard while on the document and search for item codes etc. as required.<\/strong><\/p>\n\n\n\n<p>The consistent financial reporting (CFR) framework provides a template for schools to collect information about their income and expenditure by financial years.<\/p>\n\n\n\n<p>The CFR framework applies to maintained schools and pupil referral units. It\u2019s optional for nurseries and non-maintained special schools.<\/p>\n\n\n\n<p><strong>NOTE:<\/strong> CFR updates are not normally released to FMS until the CAPITA Spring update, which will mean that schools will not be able to link to the CFR category until shortly before year end.<\/p>\n\n\n\n<p>If you identify any errors or omissions when using this document, please inform the <a href=\"mailto:financeschools-mailbox@devon.gov.uk\">Education Finance Team via email<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"guidance\">Guidance<\/h2>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>This document will be updated with latest changes from the ESFA during the year, however, it is understood that schools are unlikely to be able to link to any new CFR categories added by the ESFA in-year until CAPITA release the Spring update to FMS. This is normally released shortly before year end.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"purpose\">Purpose<\/h3>\n\n\n\n<p>The consistent financial reporting framework (CFR) provides a standard template for schools to collect information about their income and expenditure during the financial year. The information collected is used to support benchmarking and enables comparative reports to be produced for governors and local authorities.<br>The CFR framework applies to maintained schools and pupil referral units. It is optional for nurseries and non-maintained special schools.<br>Governing bodies of maintained schools must provide the local authorities with a financial statement, presented in accordance with the approved headings and sub-headings set out in the <a href=\"http:\/\/www.legislation.gov.uk\/uksi\/2012\/674\/made\" rel=\"noopener\">Consistent Financial Reporting (England) Regulations 2012<\/a> and in compliance with the established accounting practices of the local authority.<br>This includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>All allocations and other income received in a financial year including any balances brought forward from the previous financial year<\/li>\n\n\n\n<li>All expenditure within that financial year<\/li>\n\n\n\n<li>A summary of the school\u2019s financial position at the end of that financial year<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"treatment-of-cfr-codes\">Treatment of CFR Codes<\/h3>\n\n\n\n<p>Balances applied to the codes listed below must be cleared to a more appropriate CFR category and associated item code during the financial year.<\/p>\n\n\n\n<p><strong>I99: Other income from facilities and services<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>9601 &#8211; A94037 \u2013 Internal Recharges \u2013 Clear balances to a more specific item code<\/li>\n\n\n\n<li>9619 &#8211; A94036 \u2013 LPS Internal Recharges \u2013 Clear balances to a more specific item code<\/li>\n\n\n\n<li>9389 &#8211; A93780 \u2013 Miscellaneous Income \u2013 Clear balances to a more specific item code<\/li>\n<\/ul>\n\n\n\n<p><br><strong>E99: Expenditure to be cleared<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>4311 &#8211; A44038 \u2013 Fees \u2013 Clear balances to a more specific item code<\/li>\n\n\n\n<li>4901 &#8211; A62105\u2013 Miscellaneous Expenditure \u2013 Clear balances to a more specific item code<\/li>\n\n\n\n<li>7926 &#8211; A87030 \u2013 Int Recharge-Education &amp; Learning \u2013 Clear balances to a more specific item code<\/li>\n\n\n\n<li>7934 &#8211; A87060 \u2013 VELP (Internal Recharge) \u2013 <strong>Can be within several categories.<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"timescales\">Timescales<\/h3>\n\n\n\n<p>1st April \u2013 Yearly \u2013 Schools will be required to review transactions and monitor ledger codes.<br>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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"income\">Income<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-01-funds-delegated-by-the-local-authority-la\">I01: Funds delegated by the Local Authority (LA)<\/h3>\n\n\n\n<p>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.<br><strong>Includes:<\/strong><\/p>\n\n\n\n<p>9050 &#8211; A90195 \u2013 The school\u2019s budget share, excluding any deduction for services to maintained schools formerly funded through the <a href=\"https:\/\/www.legislation.gov.uk\/uksi\/2020\/83\/schedule\/2\/made\" rel=\"noopener\">Education Services Grant part 7 of Schedule 2 to the School and Early Years Finance (England) Regulations 2020<\/a> but before any de-delegation for central school services part 6 of Schedule 2 to the Regulations<\/p>\n\n\n\n<p>9050 &#8211; A90195 \u2013 Funding for nursery pupils, i.e. 2,3 and 4 year olds<\/p>\n\n\n\n<p>9050 &#8211; A90195 \u2013 Hospital place funding<\/p>\n\n\n\n<p>9051 &#8211; A90150 \u2013 Notional SEN budget included within budget share<\/p>\n\n\n\n<p>9053 &#8211; A90151 \u2013 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<\/p>\n\n\n\n<p>9056 -A90152 \u2013 Any additional funding from the LA that is not formally included in the school\u2019s delegated budget but is managed by the school, including any extra funding from the LA\u2019s 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<\/p>\n\n\n\n<p>9130 \u2013 Schools Supplementary Grant (ESFA)  (No longer in use)<\/p>\n\n\n\n<p>9140 \u2013 Mainstream Sch Add. Grant (MSAG) DfE<\/p>\n\n\n\n<p>9147 &#8211; A90169  \u2013 Core Schools Budget Grant CSBG (DfE)<\/p>\n\n\n\n<p>9149 &#8211; A90170 &#8211; Schools Budget Support Grant (SBSG)<\/p>\n\n\n\n<p>9152 &#8211; A90153 \u2013 Teachers pay grant<\/p>\n\n\n\n<p>9153 &#8211; A90154 \u2013 Teachers pension grant<\/p>\n\n\n\n<p>9154 &#8211; A90155 \u2013 Funding for Early Years Pupil Premium<\/p>\n\n\n\n<p><strong>Excludes<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sixth-form funding (see I02)<\/li>\n\n\n\n<li>High needs top-up funding outside the budget share (see I03)<\/li>\n\n\n\n<li>Minority ethnic funding which is not already included in the budget share (see I04)<\/li>\n\n\n\n<li>Pupil premium funding (see I05)<\/li>\n\n\n\n<li>Capital funding (see capital income)<\/li>\n\n\n\n<li>Any balances carried forward from previous years<br>funding for SEN or alternative provision services provided by the school on behalf of a local authority or other school (see I08)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-02-funding-for-sixth-form-students\">I02: Funding for Sixth-Form students<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><\/p>\n\n\n\n<p>9058 \u2013 Funding from public sources for sixth-form students<\/p>\n\n\n\n<p>9058 \u2013 Education and Skills Funding Agency (ESFA) funding<\/p>\n\n\n\n<p>9058 \u2013 Additional Learning Support Funding for sixth forms from the ESFA within their main ESFA budget<br>allocations<\/p>\n\n\n\n<p>9058 \u2013 16-19 Bursary Fund (Manage Codes G147 &amp; G157)<\/p>\n\n\n\n<p>9058 \u2013 Post-16 high needs place funding (Elements 1 &amp; 2)<\/p>\n\n\n\n<p>N\/A &#8211; 16 to 19 teacher&#8217;s pensions scheme employer contribution grant<\/p>\n\n\n\n<p>N\/A &#8211; post-16 NICs Grant<\/p>\n\n\n\n<p>DfE Funding<\/p>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Voluntary sources of funding for sixth-form students (see I13)<\/li>\n\n\n\n<li>Any balances carried forward from previous years<\/li>\n\n\n\n<li>High needs top-up funding (element 3) provided by the local authority direct to the school (see I03)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-03-high-needs-top-up-funding\">I03: High needs top-up funding<\/h3>\n\n\n\n<p>Funding outside the school budget share.<br><strong>Includes:<\/strong><\/p>\n\n\n\n<p>9052 &#8211; A90157 \u2013 High needs top-up funding (from any commissioner \u2013 home local authority, other local authority or other school)<\/p>\n\n\n\n<p>9213 &#8211; A94044 \u2013 If income is received direct from Other LA to the school and not via normal top up funding 9052<\/p>\n\n\n\n<p>9052 &#8211; A90157 \u2013 Any top-up funding (element 3) from any local authority for sixth-form students with high needs<\/p>\n\n\n\n<p>9052 &#8211; A90157 \u2013 Disability Access Fund (DAF)<\/p>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Voluntary sources of funding for high needs pupils (see I13)<\/li>\n\n\n\n<li>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 \u2013 this forms part or all of the school budget share (see I01)<\/li>\n\n\n\n<li>Notional SEN budget within the school\u2019s budget share (see I01)<\/li>\n\n\n\n<li>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)<\/li>\n\n\n\n<li>Any balances carried forward from previous years<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-04-funding-for-minority-ethnic-pupils\">I04: Funding for minority ethnic pupils<\/h3>\n\n\n\n<p>Any devolved funding which is allocated in addition to the school\u2019s budget share.<br><strong>Includes:<\/strong><\/p>\n\n\n\n<p>N\/A \u2013 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<\/p>\n\n\n\n<p>Not currently used as no devolved funding<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Voluntary sources of funds for minority ethnic and traveller pupils (see I13<\/li>\n\n\n\n<li>Any balances carried forward from previous years<\/li>\n\n\n\n<li>Any amounts allocated within de-delegated budget share (I01)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-05-pupil-premium\">I05: Pupil premium<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><\/p>\n\n\n\n<p>9054 &#8211; A90158 \u2013 Pupil premium funding<\/p>\n\n\n\n<p>9210 &#8211; A94041 \u2013 Pupil premium funding received directly from local authorities other than the school\u2019s maintaining authority<\/p>\n\n\n\n<p>9054 &#8211; A90158 \u2013 Summer school funding<\/p>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Any other source of funding for deprived pupils<\/li>\n\n\n\n<li>Any balances carried forward from previous years<\/li>\n\n\n\n<li>Early years pupil premium (see I01)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-06-other-government-grants\">I06: Other government grants<\/h3>\n\n\n\n<p><strong>Includes:<\/strong>)<\/p>\n\n\n\n<p>9132 &#8211; A90159 \u2013 Newly Qual Teachers Induction Funding <\/p>\n\n\n\n<p>The total of all development and other non-capital grants from government not included in the lines above, item codes listed below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>9044 &#8211; A90160\u2013 Music Grant (Arts Council) <\/li>\n\n\n\n<li>9066 \u2013 Education Funding Agency (EFA) (Other) (No longer in use &#8211; please use 9129)<\/li>\n\n\n\n<li>9079 \u2013 Comenius \/ Erasmus (British Council) (No longer in use &#8211; please use 9129)<\/li>\n\n\n\n<li>9129 &#8211; A90161 \u2013 Other Small Government Grants (Represents the National Professional Qualification Grant) (No longer in use)<\/li>\n\n\n\n<li>N\/A &#8211; Backfill payments for time off timetable for early career framework mentor training&nbsp;<\/li>\n\n\n\n<li>N\/A &#8211; Early career framework-based induction year 2 time off timetable&nbsp;<\/li>\n\n\n\n<li>9145 &#8211; A90164  &#8211; Breakfast clubs early adopters<\/li>\n\n\n\n<li>9146 &#8211; A90168 &#8211; Early Years Expansion Grant<\/li>\n\n\n\n<li>9148 &#8211; A90167 &#8211; General Mentor Grant &#8211; ITT Mentoring<\/li>\n\n\n\n<li>N\/A &#8211; Holiday activities and food programme<\/li>\n\n\n\n<li>N\/A &#8211; Wraparound childcare<\/li>\n\n\n\n<li>9059  &#8211; A90162 &#8211; Primary PE and Sports Grant (Updated from I18 in 25-26)<\/li>\n\n\n\n<li>9069 &#8211; A90163 &#8211; Universal Infant Free School Meal funding (Updated from I18 in 25-26)<\/li>\n\n\n\n<li>9150 &#8211; A90171 &#8211; Early Careers Framework (DfE)<\/li>\n<\/ul>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>grants or monies from government captured in I01 to I05&nbsp;&nbsp;<\/li>\n\n\n\n<li>payments by government agencies for goods or services provided by the school&nbsp;<\/li>\n\n\n\n<li>any grants provided specifically in connection with COVID-19 (Formerly under I18)&nbsp;<\/li>\n\n\n\n<li>Big Lottery Fund (see I07)&nbsp;<\/li>\n\n\n\n<li>grants not funded through government (see I07)&nbsp;<\/li>\n\n\n\n<li>any balances carried forward from previous years<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-07-other-grants-and-payments-received\">I07: Other grants and payments received<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><\/p>\n\n\n\n<p>9203 &#8211; A94025 \u2013 Big Lottery Fund or Lottery Grants<\/p>\n\n\n\n<p>9099 \u2013 European Union funding (No longer in use)<\/p>\n\n\n\n<p>9203 &#8211; A94025 \u2013 Grants not funded through government <strong>NOTE:<\/strong> An Explanation is required when using this code for year-end<\/p>\n\n\n\n<p>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<br>If the school is receiving the income from a maintained school and costs cannot be identified to an individual code, use codes as provided below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>9621 &#8211; A94033 \u2013 Maintained School<\/li>\n\n\n\n<li>9622 \u2013 Local Payment School (No longer in use &#8211; please use 9621)<\/li>\n<\/ul>\n\n\n\n<p>9202 &#8211; A91087 \u2013 If the school is receiving the income from another Local Authority (OLA)<\/p>\n\n\n\n<p>9201 &#8211; A91040 \u2013 Milk subsidy (Dept of Health)<\/p>\n\n\n\n<p>9216 &#8211; A94024 &#8211; Contribution from Academies<\/p>\n\n\n\n<p>9313 \u2013 A93320- If the school is receiving the income from an Academy \/ External Learning Partnership (eg SCITT)<\/p>\n\n\n\n<p>9314 &#8211; A93330\u2013 P Ledger Income<\/p>\n\n\n\n<p>9321 \u2013 Income from recycling refunds such as paper, glass and plastic (No longer in use)<\/p>\n\n\n\n<p>9306  &#8211; A94021\u2013 Any funds for training accessed from local authority\u2019s apprenticeship levy account (Only if school is a training provider)<\/p>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Grants received from government sources (see I01 to I06)<\/li>\n\n\n\n<li>Refunds or rebates from over charge or over payment, should be credited against original expense account<\/li>\n\n\n\n<li>Any balances carried forward from previous years<\/li>\n\n\n\n<li>Payments received from other sources for which your school has provided a service (see I08)<\/li>\n\n\n\n<li>Payments received from other schools for services provided by your school (see I08)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-08-a-income-from-letting-premises\">I08a: Income from letting premises<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><\/p>\n\n\n\n<p>9346 &#8211; A94006 \u2013 Income from Facilities Charges &#8211; Income from letting out school premises on an ad-hoc, regular or long term basis<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-08-b-other-income-from-facilities-and-services\">I08b: Other income from facilities and services<\/h3>\n\n\n\n<p><b>Includes: <\/b><br>Income from meals provided to external customers including other schools (Codes to be used for production kitchens only) See I09 for Income from School Meals, see item codes below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>9305 \u2013 External customers (Eg. Academies) (No longer in use &#8211; please use 9605)<\/li>\n\n\n\n<li>9605 &#8211; A94035 \u2013 Internal Production Kitchen (CFR I08)Inc<\/li>\n<\/ul>\n\n\n\n<p>9333 &#8211; A93400 \u2013 Income from assets such as the hire of equipment or other facilities<\/p>\n\n\n\n<p>9332 &#8211; A93000 \u2013 Income from universities\/colleges for supply cover for student\/teacher placements or student\/teachers attending courses at universities\/colleges (If this is a School Direct Salary Programme, see I06)<\/p>\n\n\n\n<p>9501 &#8211; A95030 \u2013 Any interest payments received from bank accounts held in the school\u2019s name or used to fund school activities<\/p>\n\n\n\n<p>9302 &#8211; A92050 \u2013 Income from Sale of Books, Publications &amp; Stationery<\/p>\n\n\n\n<p>9331 &#8211; A93390 \u2013 Income from before and after school clubs<\/p>\n\n\n\n<p>9303 &#8211; A92035 \u2013 Income from sales including the sale of school uniforms, materials, private phone calls and.re-sale of items to pupils e.g. musical instruments, classroom resources, commission on photographs, etc.<\/p>\n\n\n\n<p>N\/A \u2013 Income from non-catering vending machines<\/p>\n\n\n\n<p>Income from a pupil-focused special facility, see item codes below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>9310 &#8211;  A93140 \u2013 Music Tuition<\/li>\n\n\n\n<li>9318 &#8211; A93350 \u2013 Nursery<\/li>\n<\/ul>\n\n\n\n<p>9391 &#8211; A94015 \u2013 Rental of school premises including deductions from salaries where staff live on site<\/p>\n\n\n\n<p>4374 &#8211;  A44184 \u2013 DES Income in schools \u2013 Agency income \u2013 Curriculum Support Schools<\/p>\n\n\n\n<p>9332 &#8211; A93000 \u2013 All other income the school receives from facilities and services, e.g. income for consultancy, training courses and examination fees<\/p>\n\n\n\n<p>9332 &#8211; A93000 \u2013 Income from energy\/feed-in tariffs<\/p>\n\n\n\n<p>9070 &#8211; A90165\u2013 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<\/p>\n\n\n\n<p>9220 &#8211; A94026 \u2013 Income for tax free childcare receipts from the government school (Also Includes Job Centre Plus Funding as another WGA Entity)<\/p>\n\n\n\n<p><strong>Other Income Codes<\/strong><br>These codes need to be analysed for CFR purposes to ensure appropriate coding within the CFR structure.<\/p>\n\n\n\n<p>9601 \u2013 Internal Recharges (This code covers too many categories. Please check the list above for the most suitable 96xx) (Please Note: Income relating to Covid-19 Token of Appreciation payment and Covid-19 COMF (Contain Outbreak Management Fund) must remain on item code 9601)<\/p>\n\n\n\n<p>9619 \u2013 LPS Internal Recharges(This code covers too many categories. Please check the list above for the most suitable 96xx)<\/p>\n\n\n\n<p>9389 \u2013 Miscellaneous Income (This code should be cleared by year end to valid codes)<\/p>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Payments received from other schools for which you have not provided a service (see I07)<\/li>\n\n\n\n<li>Income from community-focused special facilities (see I17)<\/li>\n\n\n\n<li>High needs place funding (see I01)<\/li>\n\n\n\n<li>High needs top-up funding (see I03)<\/li>\n\n\n\n<li>Any balances carried forward from previous years<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-09-income-from-catering\">I09: Income from catering<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><\/p>\n\n\n\n<p>9301 &#8211; A92020 \u2013 Income from catering, school milk provision and catering vending machines<\/p>\n\n\n\n<p>9301 &#8211; A92020 \u2013 Any payments received from catering contractors, e.g. where a contractor is in default of contract or has previously overcharged the school<\/p>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Receipts for catering for external customers (see I08)<\/li>\n\n\n\n<li>Income from non-catering vending machines (see I08)<\/li>\n\n\n\n<li>Any balances carried forward from previous years<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-10-receipts-from-supply-teacher-insurance-claims\">I10: Receipts from supply teacher insurance claims<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><br>Payments from staff absence insurance schemes (including those offered by the LA) to cover the cost of supply teachers, item codes listed below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>9612 &#8211; A94043 \u2013 Maintained<\/li>\n\n\n\n<li>9620 \u2013 LPS (No longer in use please use 9612)<\/li>\n\n\n\n<li>9214 &#8211; A94042\u2013 External<\/li>\n<\/ul>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Insurance receipts for any other claim, for example absence of non-teaching staff, or building, contents, and public liability (see I11)<\/li>\n\n\n\n<li>Any carry-forward balances from previous years<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-11-receipts-from-other-insurance-claims\">I11: Receipts from other insurance claims<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><br>All insurance receipts in respect of claims for losses incurred (including absence insurance schemes for education support staff and other non-teaching staff), item codes shown below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>9604 &#8211; A94032 \u2013 Maintained<\/li>\n\n\n\n<li>9624 \u2013 LPS (No longer in use please use 9604)<\/li>\n\n\n\n<li>9204 \u2013 External<\/li>\n<\/ul>\n\n\n\n<p><strong>Further Information<\/strong><br>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.<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Insurance receipts from teacher absence claims (see I10)<\/li>\n\n\n\n<li>Any carry-forward balances from previous years<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-12-income-from-contributions-to-visits\">I12: Income from contributions to visits<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><\/p>\n\n\n\n<p>9330 &#8211; A93185 \u2013 Income from parental contributions requested by the school, e.g. educational visits, field trips, boarding fees<\/p>\n\n\n\n<p>9330 &#8211; A93185 \u2013 Payments to the school for damage done by pupils<\/p>\n\n\n\n<p>N\/A &#8211; Fees for additional hours of nursery provision paid for by parents<\/p>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Donations and voluntary funds (see I13)<\/li>\n\n\n\n<li>Any balances carried forward from previous years<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-13-donations-and-or-voluntary-funds\">I13: Donations and\/or voluntary funds<\/h3>\n\n\n\n<p>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\u2019s private accounts throughout the year.<br><strong>Includes:<\/strong><br>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:<br>&nbsp;<\/p>\n\n\n\n<p>9382 \u2013 Income provided to the schools account from foundation, diocese or trust funds during the year to support educational needs at the school<\/p>\n\n\n\n<p>9382 \u2013 Business sponsorship<\/p>\n\n\n\n<p>9381 \u2013 Income from fundraising activities (no longer in use please use 9382)<\/p>\n\n\n\n<p>9382 \u2013 Any contributions from parents (not requested by the school for specific services) that are used to provide educational benefits for students<\/p>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Any contributions or donations that are not used for the benefit of students\u2019 learning or the school<\/li>\n\n\n\n<li>Any balances available in trust funds or other private or non-public accounts<\/li>\n\n\n\n<li>Any balances carried forward from previous years<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-15-pupil-focused-extended-school-funding-and-or-grants\">I15: Pupil-focused extended school funding and\/or grants<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><br>(No item codes allocated for I15)<br>Any Government funds that are deemed to be for pupil-focused extended school activities<br>Other sources of funding to be attributed to pupil-focused extended school activities<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Any charges for these activities should still be captured in income from facilities and services (see I08)<\/li>\n\n\n\n<li>Any funding which is to be attributed to a community-focused activity (see I16)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-16-community-focused-school-funding-and-or-grants\">I16: Community focused school funding and\/or grants<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><br>Sources of funding to be attributed to community-focused activities<br>Income on Manage Codes G121, G122, G126, G127, G136 &amp; G146 should be removed from other CFR Lines and coded here.<br><strong>Further information<\/strong><br>Schools can spend their delegated budget on community facilities and 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 code I16.<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Any funding that is to be attributed to a pupil-focused extended school activity (see I15)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-17-community-focused-school-facilities-income\">I17: Community-focused school facilities income<\/h3>\n\n\n\n<p>This code captures income from community-focused school facilities and activities.<br>Income on Manage Codes G121, G122, G126, G127, G136 &amp; G146 should be stripped out of other CFR Lines and coded here<br><strong>Further information<\/strong><br>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.<br>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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"expenditure\">Expenditure<\/h2>\n\n\n\n<p>This section provides information on expenditure for schools<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-01-teaching-staff\">E01: Teaching Staff<\/h3>\n\n\n\n<p>Expenditure on salaries and wages of permanent teaching staff consisting of gross pay including allowances, maternity pay and the employer\u2019s contributions to National Insurance and teachers\u2019 pensions.&nbsp;<\/p>\n\n\n\n<p><br><strong>1010 &#8211; A10007 \u2013 Salary, 1210 &#8211; A12007<\/strong> <strong>\u2013 National Insurance, 1310 &#8211; A13007 \u2013 Superannuation<\/strong><\/p>\n\n\n\n<p><strong>Includes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>teachers employed directly by the school including supernumerary\/peripatetic teachers on short-term contracts&nbsp;<\/li>\n\n\n\n<li>relates to all contracted full-time and part-time teachers paid within the scope of the&nbsp;<a href=\"http:\/\/www.legislation.gov.uk\/ukpga\/2002\/32\/contents\" rel=\"noopener\">Education Act 2002<\/a>&nbsp;<\/li>\n\n\n\n<li>expenditure on salaries and wages consisting of gross pay including allowances, maternity pay and the employer\u2019s contributions to National Insurance and teachers\u2019 pensions&nbsp;<\/li>\n\n\n\n<li>net off any teachers\u2019 maternity pay refunds here&nbsp;<\/li>\n\n\n\n<li>teaching and learning responsibilities (TLR)&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Any teachers employed casually and directly i.e. supply teachers (see E02)<\/li>\n\n\n\n<li>Any teacher not employed directly by the school such as agency staff (see E26 or E27)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-02-supply-teaching-staff\">E02: Supply Teaching Staff<\/h3>\n\n\n\n<p>Relates to all supply teachers paid within the scope of the <a href=\"http:\/\/www.legislation.gov.uk\/ukpga\/2002\/32\/contents\" rel=\"noopener\">Education Act 2002<\/a>.<br><strong>Includes:<\/strong><br>Expenditure on salaries and wages consisting of gross pay including allowances, maternity pay and the employer\u2019s contributions to National Insurance and superannuation<br><strong>1020  &#8211; A10011<\/strong> <strong>\u2013 Salary, 1220 &#8211; A12011 \u2013 National Insurance, 1320 &#8211; A13011<\/strong> <strong>\u2013 Superannuation<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Salaries and wages for supply teaching staff employed directly by the school that are covering teaching staff absence for:<\/li>\n\n\n\n<li>Curriculum release<\/li>\n\n\n\n<li>Long term absence<\/li>\n\n\n\n<li>Sickness absence<\/li>\n\n\n\n<li>Training absence<\/li>\n<\/ul>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>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)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-03-education-support-staff\">E03: Education Support Staff<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><\/p>\n\n\n\n<p>Expenditure on salaries and wages of permanent support staff employed directly by the school in support of students\u2019 learning, consisting of gross pay including\u202fallowances, maternity pay and the employer\u2019s contributions to National Insurance and superannuation for:&nbsp;<\/p>\n\n\n\n<p><br><strong>1030 &#8211; A10026<\/strong> <strong>\u2013 Salary, 1130 &#8211; A10126<\/strong> <strong>\u2013 Overtime, 1230 &#8211; A12026<\/strong> <strong>\u2013 National Insurance, 1330 &#8211; A13026<\/strong> <strong>\u2013 Superannuation<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Childcare staff<\/li>\n\n\n\n<li>Classroom assistants \/ learning support assistants<\/li>\n\n\n\n<li>Foreign language assistants<\/li>\n\n\n\n<li>Librarians<\/li>\n\n\n\n<li>Nursery assistants<\/li>\n\n\n\n<li>Residential childcare officers at a residential special school \u2013 Monthly Salary costs<\/li>\n\n\n\n<li>Sleeping in Allowance<\/li>\n\n\n\n<li>Workshop and technology technicians<\/li>\n\n\n\n<li>Educational welfare officers<\/li>\n\n\n\n<li>Cover supervisors<\/li>\n\n\n\n<li>Staff employed to follow up attendance issues<\/li>\n<\/ul>\n\n\n\n<p><strong>1071 &#8211; A10060<\/strong> <strong>\u2013 Salary, 1271 &#8211; A12060<\/strong> <strong>\u2013 National Insurance, 1371 &#8211; A13060&nbsp;\u2013 Superannuation<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Examination invigilators and examination officers (Note: No overtime to allocate)<\/li>\n<\/ul>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Education support staff not employed directly by the school \u2013 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).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-04-premises-staff\">E04: Premises Staff<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><\/p>\n\n\n\n<p>Expenditure on salaries and wages of premises staff employed directly by the school, consisting of gross pay including allowances, maternity pay and the employer\u2019s contributions to National Insurance and superannuation:<\/p>\n\n\n\n<p><strong>1040 &#8211; A10040<\/strong> <strong>\u2013 Salary, 1140 &#8211; A10140<\/strong> <strong>\u2013 Overtime, 1240 &#8211; A12040<\/strong> <strong>\u2013 National Insurance, 1340 &#8211; A13040 \u2013 Superannuation<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>caretakers<\/li>\n\n\n\n<li>cleaners&nbsp;<\/li>\n\n\n\n<li>grounds staff&nbsp;<\/li>\n\n\n\n<li>maintenance staff&nbsp;<\/li>\n\n\n\n<li>porters&nbsp;<\/li>\n\n\n\n<li>messengers&nbsp;<\/li>\n\n\n\n<li>security staff&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>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&nbsp;<\/li>\n\n\n\n<li>premises staff employed to manage and support the school\u2019s special facilities (see E07)&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-05-administrative-and-clerical-staff\">E05: Administrative and Clerical Staff<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><br>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\u2019s contributions to National Insurance and superannuation:<br><strong>1050 &#8211; A10000<\/strong> <strong>\u2013 Salary, 1150 &#8211; A10100<\/strong> <strong>\u2013 Overtime, 1250 &#8211; A12000 \u2013 National Insurance, 1350 &#8211; A13000<\/strong> <strong>\u2013 Superannuation<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>business managers and bursars&nbsp;<\/li>\n\n\n\n<li>clerk to the governing body&nbsp;<\/li>\n\n\n\n<li>receptionists&nbsp;<\/li>\n\n\n\n<li>school secretaries&nbsp;<\/li>\n\n\n\n<li>other administrative staff&nbsp;<\/li>\n\n\n\n<li>telephonists&nbsp;<\/li>\n\n\n\n<li>typists&nbsp;<\/li>\n\n\n\n<li>IT manager&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>Excludes:<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>administrative and clerical staff not employed directly by the school \u2013 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&nbsp;<\/li>\n\n\n\n<li>administrative and clerical staff employed to manage and support the school\u2019s special facilities (see E07)&nbsp;<\/li>\n\n\n\n<li>excludes IT teachers, even where they have responsibility for managing IT systems within the school (see E01)&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-06-catering-staff\">E06: Catering Staff<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><br>Expenditure on salaries and wages of catering staff employed directly by the school, consisting of gross pay including allowances, maternity pay and the employer\u2019s contributions to National Insurance and superannuation:<br><strong>1060 &#8211; A10051<\/strong> <strong>\u2013 Salary, 1160 &#8211; A10151<\/strong> <strong>\u2013 Overtime, 1260 &#8211; A12051<\/strong> <strong>\u2013 National Insurance, 1360 &#8211; A13051 \u2013 Superannuation<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cashiers<\/li>\n\n\n\n<li>Chefs and cooks<\/li>\n\n\n\n<li>Kitchen porters<\/li>\n\n\n\n<li>Servers<\/li>\n\n\n\n<li>Snack bar staff<\/li>\n<\/ul>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Catering staff not employed directly by the school \u2013 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<\/li>\n\n\n\n<li>Meal time assistants (see E07)<\/li>\n\n\n\n<li>Catering staff employed to manage and support the school\u2019s special facilities (see E07)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-07-cost-of-other-staff\">E07: Cost of other staff<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><br>Expenditure on salaries and wages of other staff employed directly by the school, consisting of gross pay including bonus and\u202fallowances, maternity pay and the employer\u2019s contributions to National Insurance and superannuation for:&nbsp;<br><strong>1070 &#8211; A10055<\/strong> <strong>\u2013 Salary, <strong>&#8211;<\/strong>1170 &#8211; A<strong><strong>10155<\/strong><\/strong>\u2013 Overtime, 1270 &#8211; A12055 \u2013 National Insurance, 1370 &#8211; A13055\u2013 Superannuation<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>mealtime assistants and midday supervisors&nbsp;<\/li>\n\n\n\n<li>boarding staff of a residential school, such as laundry assistants and night-time social workers&nbsp;<\/li>\n\n\n\n<li>escorts (for example, for pupils with medical or special educational needs)&nbsp;<\/li>\n\n\n\n<li>liaison officers&nbsp;<\/li>\n\n\n\n<li>staff employed to manage and support pupil-focused special facilities available at the school&nbsp;&nbsp;<\/li>\n\n\n\n<li>supply cost of other staff&nbsp;<\/li>\n\n\n\n<li>nurses and medical staff&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>1110 &#8211; A10107<\/strong> <strong>\u2013 Overtime Only<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>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)<\/li>\n<\/ul>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cost of other staff not employed directly by the school \u2013 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 E28<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-08-indirect-employee-expenses\">E08: Indirect employee expenses<\/h3>\n\n\n\n<p><strong> Includes:<\/strong><br>Recruitment costs, e.g. advertising, interviews, relocation expenses. Item codes shown below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1801 &#8211; A12510 \u2013 Other Employee Expenses<\/li>\n\n\n\n<li>1811 &#8211; A17005 \u2013 Recruitment Advertising<\/li>\n\n\n\n<li>1821 &#8211; A16035 \u2013 Interview Related Expenses<\/li>\n<\/ul>\n\n\n\n<p>Employee travel and subsistence<br>(where not directly attributed to another CFR heading) (see E09 and E19). Item codes shown below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1206 &#8211; A12010 \u2013 Travel Lump Sum \u2013 NI<\/li>\n\n\n\n<li>1207 &#8211; A12015 \u2013 Travel Expenses incl Hotel &#8211; NI<\/li>\n\n\n\n<li>1211 &#8211; A12037 \u2013 NI Redundancy Pay<\/li>\n\n\n\n<li>3601 &#8211; A32050 \u2013 Public Transport <\/li>\n\n\n\n<li>3801 &#8211; Travel Expenses inc. Hotel (No longer in use please use 3807)<\/li>\n\n\n\n<li>3806  &#8211; A34005 \u2013 Car Allowances &#8211; Payroll<\/li>\n\n\n\n<li>3807 &#8211; A34015 \u2013 Travel Expenses<\/li>\n\n\n\n<li>3802 &#8211; Travel Lump Sum Mileage (No longer in use please use 3807)<\/li>\n\n\n\n<li>4786 &#8211; A46005 \u2013 Subsistence<\/li>\n\n\n\n<li>4702 &#8211; A46050 \u2013 Conference &amp; Seminar<\/li>\n\n\n\n<li>4703 &#8211; A46020 \u2013 Hospitality &amp; Other Expenses<\/li>\n\n\n\n<li>4905 &#8211; A62120 &#8211; Other expenses claimed through Payroll<\/li>\n\n\n\n<li>A16015 &#8211; Staff Training Expenses &#8211; Payroll<\/li>\n<\/ul>\n\n\n\n<p>N\/A \u2013 Duty meals<\/p>\n\n\n\n<p>1921 &#8211; A19000 \u2013 Pensions payments including any premature retirement payments made by the school and pension deficit payments, where these are paid separately from pension contributions<\/p>\n\n\n\n<p>1911 &#8211; A18035 \u2013 Redundancy payments and medical fees<br>1922 &#8211; A18005 \u2013 Lump sum compensation and medical fees<\/p>\n\n\n\n<p>N\/A \u2013 Car leasing expenditure where the cars are for staff use<\/p>\n\n\n\n<p>N\/A \u2013 Teacher inter-site travel costs<br>N\/A \u2013 Childcare vouchers<\/p>\n\n\n\n<p>N\/A \u2013 Payments to site service officers (caretakers, school keepers) for expenses such as house gas, rates, council taxes, electricity and telephone rental<\/p>\n\n\n\n<p>3807 &#8211; A34015 \u2013 Car parking fees<\/p>\n\n\n\n<p>1610 &#8211; A12100 \u2013 Apprenticeship Levy \u2013 Lump Sum (0.5% pay bill charge)<\/p>\n\n\n\n<p><strong>Further Information<\/strong><br>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.<br><\/p>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Salary costs (see E01 to E07)<\/li>\n\n\n\n<li>Any cost for persons not employed directly by the school \u2013 where incurred in relation to a service contract, these costs should be allocated to the relevant CFR heading (see E26, E27 and E28A)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-09-staff-development-and-training\">E09: Staff development and training<\/h3>\n\n\n\n<p><strong> Includes:<\/strong><br>Development and training costs for all staff (directly and not directly employed) at the school, including apprentices. Item codes shown below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1715 \u2013 External Trainers (No longer in use)<\/li>\n\n\n\n<li>7921 &#8211; A87005 \u2013 Minibus Training<\/li>\n<\/ul>\n\n\n\n<p>1802 &#8211; A16005 \u2013 Cost of all in-service training courses and other development opportunities (Non Payroll)<\/p>\n\n\n\n<p>1802 &#8211; A16005 \u2013 Cost of equipment and resources to provide in service training (Non Payroll)<\/p>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cost of supply staff used to cover the teacher absence (see E02 or E26)&nbsp;<\/li>\n\n\n\n<li>&nbsp;IT consultancy (see E20G)&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-10-supply-teacher-insurance\">E10: Supply teacher insurance<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><\/p>\n\n\n\n<p>1831 &#8211; A00052 \u2013 Premiums paid to insurers for supply teacher cover<\/p>\n\n\n\n<p>7935 &#8211; A87065 \u2013 Sums de-delegated by the LA for centrally managed schemes for teaching staff costs \u2013 supply cover (long-term sickness, maternity, trade union and public duties)<\/p>\n\n\n\n<p><strong>Further information<\/strong><br>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.<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Premiums paid to insurers for cover other than for teacher absence (see E11)<\/li>\n\n\n\n<li>vehicle insurance (see E23)<br>accident and public liability insurance for persons not employed directly by the school (see E23)<\/li>\n\n\n\n<li>school trip insurance (see E23)<\/li>\n\n\n\n<li>premises related insurance (see E23)<\/li>\n\n\n\n<li>non-teaching cover supervisors (see E11)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-11-staff-related-insurance\">E11: Staff-related insurance<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><\/p>\n\n\n\n<p>1832 &#8211; A00051 \u2013 cover for non-teaching staff absence including unqualified cover supervisors<\/p>\n\n\n\n<p>1830 &#8211; A00050\u2013 employee related insurance for accident and liability, assault, fidelity guarantee, libel and slander<\/p>\n\n\n\n<p>7936  &#8211; A87070 \u2013 sums de-delegated by the LA for centrally managed schemes for non-teaching staff costs \u2013 supply cover (long-term sickness, maternity, trade union and public duties)<\/p>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>insurance premiums paid to cover teaching absence for staff directly employed by the school (see E10)<\/li>\n\n\n\n<li>premises related insurance (see E23)<\/li>\n\n\n\n<li>vehicle insurance (see E23)<\/li>\n\n\n\n<li>accident and public liability insurance for persons not employed directly by the school (see E23)<\/li>\n\n\n\n<li>school trip insurance (see E23)<\/li>\n<\/ul>\n\n\n\n<p>If the school is a member of the risk protection arrangement, the whole of the membership payment should be entered at E23.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-12-building-maintenance-and-improvement\">E12: Building maintenance and improvement<\/h3>\n\n\n\n<p>This category is a specific service grouping.<br><strong>Includes:<\/strong><br>Charges by contractors for internal and external repair, maintenance and improvement to buildings and fixed plant, including costs of labour and materials. Item codes shown below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2101 &#8211; A20010 \u2013 Building Maintenance \u2013 Unforeseen<\/li>\n\n\n\n<li>2102 \u2013 Building Maintenance \u2013 Programmed (No longer in use, please use 2251)<\/li>\n\n\n\n<li>2251 &#8211; A20005 \u2013 Other Building Maintenance<\/li>\n\n\n\n<li>7962 &#8211; A87095 \u2013 DMP &amp; VA PROMIS<\/li>\n<\/ul>\n\n\n\n<p>Related professional and technical services, including labour costs where supplied as part of the contract \/ service. Item codes shown below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2104 &#8211; A20025 \u2013 Surveys<\/li>\n\n\n\n<li>7922 &#8211; A87010 \u2013 Internal planning<\/li>\n<\/ul>\n\n\n\n<p>2261 \u2013 Costs of materials and equipment used by directly employed staff for internal and external repair, maintenance and improvement to buildings and fixed plant. (No longer in use, please use 2251)<\/p>\n\n\n\n<p>2401 &#8211; A20025 \u2013 Fixtures and fittings, such as carpet and curtains<\/p>\n\n\n\n<p><strong>Further information<\/strong><br>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.<br>In the event that buildings and grounds maintenance and improvement are performed under one contract, please ask your supplier to identify the costs separately.<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cost of premises staff who are directly employed by the school (see E04)<\/li>\n\n\n\n<li>any leases that are classed as capital&nbsp;<\/li>\n\n\n\n<li>cost of improvements that is above the school\/local authority de minimis level (see CE01 or CE02)<\/li>\n\n\n\n<li>cost of maintenance and improvement of special facilities or community-focused facilities (see E24 and E32)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-13-grounds-maintenance-and-improvement\">E13: Grounds maintenance and improvement<\/h3>\n\n\n\n<p><strong> This category is a specific service grouping.<\/strong><br><strong>Includes:<\/strong><\/p>\n\n\n\n<p>2702 \u2013 Maintenance and improvement on gardens and grounds, including car parking, play areas, playground equipment, sports fields and pitches on the school campus (No longer in use please use 2701)<\/p>\n\n\n\n<p>2701 &#8211; A29015 \u2013 Related professional and technical services, including labour costs where supplied as part of the contract \/service<\/p>\n\n\n\n<p><strong>Further information<\/strong><br>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.<br>In the event that buildings and grounds maintenance and improvement are performed under one contract, please ask your supplier to identify the costs separately.<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cost of staff where they are directly employed by the school (see E04)<\/li>\n\n\n\n<li>cost of improvements that is above the de minimis level (see CE01 or CE02)<\/li>\n\n\n\n<li>cost of maintenance and improvement of special facilities or community-focused facilities (see E24 and E32)<\/li>\n\n\n\n<li>any leases that are classed as capital&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-14-cleaning-and-caretaking\">E14: Cleaning and Caretaking<\/h3>\n\n\n\n<p><strong> This category is a specific service grouping.<\/strong><br><strong>Includes:<\/strong><\/p>\n\n\n\n<p>2601 &#8211; A27010 \u2013 Supplies used in cleaning and caretaking<\/p>\n\n\n\n<p>2601 &#8211; A27010 \u2013 Cost of equipment such as floor polishers, vacuum cleaners and other hardware<\/p>\n\n\n\n<p>2601 &#8211; A27010 \u2013 Charges by contractors for providing a cleaning service<\/p>\n\n\n\n<p>2601 &#8211; A27010 \u2013 Charges by contractors for providing a caretaking service<\/p>\n\n\n\n<p>4379 \u2013 Related professional and technical services (No longer in use, please us 2601)<\/p>\n\n\n\n<p><strong>Further information<\/strong><br>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.&nbsp;<\/p>\n\n\n\n<p>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.&nbsp;<\/p>\n\n\n\n<p>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.&nbsp;<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cost of staff where they are directly employed by the school (see E04)<\/li>\n\n\n\n<li>any leases that are classed as capital&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-15-water-and-sewerage\">E15: Water and sewerage<\/h3>\n\n\n\n<p><strong> Includes:<\/strong><br>2361 &#8211; A24005 \u2013 All costs related to water and sewerage<br>2361 &#8211; A24005 \u2013 Emptying of septic tanks<br><strong>Further information<\/strong><br>Benchmarking water expenditure over a time series and across similar schools may highlight areas of overspending due to leaks or otherwise.<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>any costs arising from repairs or maintenance to water or sewerage systems (see E12 or E13)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-16-energy\">E16: Energy<\/h3>\n\n\n\n<p><strong> Includes:<\/strong><br>All costs related to fuel and energy, including fuel oil, solid fuel, electricity and gas. Item codes listed below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2302 &#8211; A21005 \u2013 Electricity<\/li>\n\n\n\n<li>2304 &#8211; 2304 \u2013 Gas<\/li>\n\n\n\n<li>2306 \u2013 Solid Fuel (No not use &#8211; please use 2307)<\/li>\n\n\n\n<li>2307 &#8211; A21015 \u2013 Oil &amp; LPG<\/li>\n<\/ul>\n\n\n\n<p>5902 &#8211; A63000 \u2013 Repayment of Salix loans for energy efficiency projects<\/p>\n\n\n\n<p><strong>Further information<\/strong><br>Energy may be a controllable expense within a school\u2019s budget and identified separately it can lead to better conservation, for both environmental and expense reasons.<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>any costs arising from repairs or maintenance to energy supplies (see E12 or E13)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-17-rates\">E17: Rates<\/h3>\n\n\n\n<p><strong> Includes:<\/strong><br>2341 &#8211; A23005 \u2013 Non-domestic rates expenditure (NNDR)<br><strong>Further information<\/strong><br>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\u2019s&nbsp;NNDR&nbsp;charge should be entered here regardless of whether it is actually paid by the school, the local authority or&nbsp;DfE.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-18-other-occupation-costs\">E18: Other occupation costs<\/h3>\n\n\n\n<p><strong> Includes:<\/strong><br><\/p>\n\n\n\n<p>2321 &#8211; A22005 \u2013 Rents, lease or hire charges for premises<\/p>\n\n\n\n<p>2602 &#8211; A27015 (External) &amp; 7923 &#8211; A87015 (Internal Waste Composting)Refuse collection<\/p>\n\n\n\n<p>2603 &#8211; A27020 \u2013 Hygiene services, e.g. paper towels, toilet rolls, hand driers etc.<br>2604 &#8211; A20015 \u2013 Security patrols and services<br>2604 &#8211; A20015 -\u2013 CCTV\/burglar alarm maintenance contracts<br>2321 &#8211; A22005 \u2013 Landlord\u2019s service charges<\/p>\n\n\n\n<p>4007 &#8211; A40080 \u2013 Health and safety costs, including fire-fighting equipment<\/p>\n\n\n\n<p>4007 &#8211; A40080 \u2013 Electrical testing and pest control<\/p>\n\n\n\n<p>4302 &#8211; A49005 &#8211; Premises Security Services<\/p>\n\n\n\n<p><br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cost of staff where they are directly employed by the school (see E04 and E07)&nbsp;<\/li>\n\n\n\n<li>emptying the septic tanks (see E15)&nbsp;<\/li>\n\n\n\n<li>any leases that are classed as capital&nbsp;<\/li>\n\n\n\n<li>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.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-19-learning-resources\">E19: Learning Resources<\/h3>\n\n\n\n<p><strong> Includes:<\/strong><\/p>\n\n\n\n<p>6101 &#8211; A61010 \u2013 Achievement gifts and prizes awarded to pupils<\/p>\n\n\n\n<p>4401 &#8211; A45050 \u2013 Books (library and text books)<\/p>\n\n\n\n<p>N\/A \u2013 Charges for the school library<\/p>\n\n\n\n<p>Classroom and learning equipment (excluding ICT equipment). See item codes below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>4003 &#8211; A40070 \u2013 Materials and consumables<\/li>\n\n\n\n<li>4401 &#8211; A45050 \u2013 Learning resources (excl IT equipment)<\/li>\n<\/ul>\n\n\n\n<p>Curriculum transport, including minibus expenses such as maintenance, tax, fuel (excludes insurance see E23). Item codes shown below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>3002 &#8211; A30010 \u2013 Establishment Vehicle Costs (inc Maintenance)<\/li>\n\n\n\n<li>3401 &#8211; A32500 \u2013 DCC Transport Recharges<\/li>\n\n\n\n<li>3403 &#8211; A32020 \u2013 Transport Recharges (TCS FLYS ONLY)<\/li>\n\n\n\n<li>3501 &#8211; A33005 \u2013 Hire of Vehicles (Non TCS) &#8211; Also A32005 until 31st Mar 2026<\/li>\n\n\n\n<li>3506 &#8211; A32007 \u2013 Operating leases \u2013 vehicle<\/li>\n\n\n\n<li>7924 &#8211; A87020 \u2013 Internal Recharges Communities (Transport)<\/li>\n<\/ul>\n\n\n\n<p>4401 &#8211; A45050 \u2013 Furniture used for teaching purposes<br>N\/A \u2013 Pupil travel for work experience placements<\/p>\n\n\n\n<p>7934 \u2013 Purchase, lease, hire or maintenance contracts of audio-visual or other equipment used for teaching \u2013 CFRE19 (Job code) \u2013 Equipment used for teaching through VELP.  \u2013 <strong>Can be within several categories.<\/strong><\/p>\n\n\n\n<p>4401 &#8211; A45050 \u2013 Reprographic resources and equipment used specifically for teaching purposes<\/p>\n\n\n\n<p>4331  &#8211; A44176 \u2013 School trips and educational visits<\/p>\n\n\n\n<p>N\/A \u2013 Servicing and repairs to musical instruments and PE equipment used as part of the curriculum<\/p>\n\n\n\n<p>4401 &#8211; A45050 \u2013 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)<\/p>\n\n\n\n<p>4003 &#8211; A40070 \u2013 Teaching materials<\/p>\n\n\n\n<p>4401 \u2013 Television licence fees used for teaching purposes<\/p>\n\n\n\n<p>4369 &#8211; A44179 \u2013 Payments to alternative provision services including pupil referral units (PRU), non-maintained special schools (NMSS), and independent schools<\/p>\n\n\n\n<p>N\/A \u2013 Primary school PIP examination costs<\/p>\n\n\n\n<p>6101 \u2013 Payments made to students in receipt of the 16-19 Bursary Fund \u2013 Manage code G147 &amp; G157<\/p>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>curriculum&nbsp;ICT&nbsp;costs (see E20 and CE04)&nbsp;<\/li>\n\n\n\n<li>any leases that are classed as capital&nbsp;<\/li>\n\n\n\n<li>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&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-20-ict-learning-resources\">E20: ICT learning resources<\/h3>\n\n\n\n<p>This category has been split into sub-categories.&nbsp;ICT&nbsp;expenditure that is over the de minimis level, and therefore capitalised, should be shown in CE04. The new revenue sub-categories are below.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-20-a-connectivity\"><strong>E20A: Connectivity<\/strong><\/h3>\n\n\n\n<p>4521 &#8211; A45025 &#8211; Other Communication Costs<\/p>\n\n\n\n<p><strong>Includes:&nbsp;<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>main and backup broadband lines, wireless networks, network switches, network cables&nbsp;&nbsp;<\/li>\n\n\n\n<li>telephony, ISDN, ASDL or other dedicated phone lines&nbsp;&nbsp;<\/li>\n\n\n\n<li>any leasing costs associated with connectivity and telephony that are below the threshold for capitalisation&nbsp;<\/li>\n\n\n\n<li>safety and security features, such as cyber security and filtering and monitoring, if bundled with connectivity services&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>Excludes:&nbsp;&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>connectivity expenditure where costs are capitalised such as installation costs or where phones are not leased (see CE04A)&nbsp;<\/li>\n\n\n\n<li>mobile phones, including hardware and contracts&nbsp;&nbsp;<\/li>\n\n\n\n<li>any leases that are classed as capital&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-21-examination-fees\">E20B: Onsite Servers<\/h3>\n\n\n\n<p><strong>Includes:&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>IT Hardware \u2013 (PC, Laptop, PDA, Servers) purchased or leased onsite physical servers present in the school where these are not capitalised<\/li>\n\n\n\n<li>Onsite servers that support cloud-based storage<\/li>\n\n\n\n<li>Analysis of 4514 will be required and if you have purchased a NEW server must be moved from E20E to E20B (Note does not include maintenance only the purchase of NEW servers)<\/li>\n<\/ul>\n\n\n\n<p><strong>Excludes:&nbsp;&nbsp;<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cloud-based storage where the school does not have a physical onsite server&nbsp;&nbsp;<\/li>\n\n\n\n<li>energy costs associated with onsite servers&nbsp;&nbsp;<\/li>\n\n\n\n<li>expenditure on onsite servers where costs are capitalised&nbsp;&nbsp;<\/li>\n\n\n\n<li>repair and maintenance costs (see E20G)&nbsp;&nbsp;<\/li>\n\n\n\n<li>any leases that are classed as capital&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-20-c-it-learning-resources\">E20C: IT Learning Resources<\/h3>\n\n\n\n<p><strong>Includes:<\/strong>&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>4541 &#8211; A45051 &#8211; IT Learning Resources (Schools Only)<\/li>\n\n\n\n<li>curriculum software to support teaching and learning such as apps and lesson planning tools&nbsp;&nbsp;<\/li>\n\n\n\n<li>subscriptions and licences associated with educational software and websites&nbsp;&nbsp;<\/li>\n\n\n\n<li>digital learning platforms&nbsp;&nbsp;&nbsp;<\/li>\n\n\n\n<li>e-books&nbsp;&nbsp;&nbsp;<\/li>\n\n\n\n<li>classroom resources only<\/li>\n<\/ul>\n\n\n\n<p><strong>Excludes:&nbsp;<\/strong>&nbsp;&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>resources that are used specifically for administration purposes such as management information systems, safeguarding systems, data storage (see E20D)&nbsp;&nbsp;<\/li>\n\n\n\n<li>laptop, desktops and tablets, including associated licences (see E20E)&nbsp;&nbsp;<\/li>\n\n\n\n<li>other hardware such as audio-visual screens, printers and keyboards (see E20F)&nbsp;&nbsp;&nbsp;<\/li>\n\n\n\n<li>any leases that are classed as capital&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>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.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-20-d-administration-software-and-systems\">E20D:Administration Software and Systems<\/h3>\n\n\n\n<p><strong>Includes:<\/strong>&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>4512 &#8211; A45040 &#8211; IT Software &#8211; administration and management software such as management information systems (MIS), safeguarding, finance, cashless catering, building management and payment portals&nbsp;&nbsp;<\/li>\n\n\n\n<li>4513 &#8211; A45045 &#8211; IT Licences &#8211; operating systems and device licences, unless bundled into the cost of laptops, desktops and tablets (see E20E)&nbsp;&nbsp;<\/li>\n\n\n\n<li>IT hosting, including cloud and data storage&nbsp;&nbsp;&nbsp;<\/li>\n\n\n\n<li>cybersecurity, filtering and monitoring if not part of any connectivity services&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>Excludes:&nbsp;&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>connectivity such as broadband and telephony (see E20A)&nbsp;&nbsp;<\/li>\n\n\n\n<li>IT learning resources (see E20C)&nbsp;&nbsp;<\/li>\n\n\n\n<li>hardware&nbsp;&nbsp;<\/li>\n\n\n\n<li>inhouse or third-party IT support&nbsp;&nbsp;&nbsp;<\/li>\n\n\n\n<li>any leases that are classed as capital&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>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.&nbsp;&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-20-e-laptops-desktops-and-tablets\">E20E: Laptops, Desktops and Tablets<\/h3>\n\n\n\n<p><strong>Includes:<\/strong>&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>4510 (A45005) \u2013 IT Hardware \u2013 (PC, Laptop, PDA, Servers) &#8211; laptops, desktops and tablets purchased or leased by the school used for teaching, learning and administration, where these are not classed as capital&nbsp;<\/li>\n\n\n\n<li>peripherals such as keyboards, mouses and display screens if bundled into the cost of the devices&nbsp;&nbsp;<\/li>\n\n\n\n<li>operating systems and licences if bundled into the cost of devices&nbsp;&nbsp;<\/li>\n\n\n\n<li>device management tools&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>Excludes:&nbsp;&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>bring your own device (BYOD) schemes where pupils and or staff are required to bring their own devices such as laptops or tablets&nbsp;&nbsp;<\/li>\n\n\n\n<li>peripherals that are not bundled into the cost of the devices&nbsp;&nbsp;<\/li>\n\n\n\n<li>any other hardware (see E20F)&nbsp;&nbsp;<\/li>\n\n\n\n<li>Purchase of new server(s) (see E20B)<\/li>\n\n\n\n<li>expenditure where device costs are capitalised (see CE04)&nbsp;&nbsp;<\/li>\n\n\n\n<li>IT support unless bundled into the purchase or hire of the devices&nbsp;<\/li>\n\n\n\n<li>any leases that are classed as capital&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-20-f-other-hardware\">E20F: Other Hardware<\/h3>\n\n\n\n<p><strong>Includes:<\/strong>&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>(No Longer in Use) 4511 \u2013 IT Hardware \u2013 Scanners, Printers (Please use either 4510 or 4514. Erroneous entries on 4511 will show on 4514)<\/li>\n\n\n\n<li>4514 &#8211; A45046 \u2013 IT Consumables \u2013 Cartridges<\/li>\n\n\n\n<li>hardware such as printers and consumables, audio-visual display screens, projectors and CCTV&nbsp;&nbsp;&nbsp;<\/li>\n\n\n\n<li>peripherals such as keyboards and mouses where they are not bundled into laptop, desktop, and tablet costs (see E20E)&nbsp;&nbsp;<\/li>\n\n\n\n<li>purchase or hire of any hardware where not capitalised&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>Excludes:&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>laptops, desktops, and tablets (see E20E)&nbsp;&nbsp;<\/li>\n\n\n\n<li>onsite servers (see E20B)&nbsp;&nbsp;<\/li>\n\n\n\n<li>software unless bundled as part of the cost of the hardware&nbsp;&nbsp;<\/li>\n\n\n\n<li>expenditure where costs are capitalised (see CE04)&nbsp;<\/li>\n\n\n\n<li>any leases that are classed as capital&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-20-g-it-support\">E20G: IT Support<\/h3>\n\n\n\n<p><strong>Includes:&nbsp;&nbsp;<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>4372 &#8211; A44182 \u2013 ICT consultancy services for the curriculum<\/li>\n\n\n\n<li>4515 &#8211; A45008 \u2013 IT Maintenance<\/li>\n\n\n\n<li>third-party IT support contracts&nbsp;&nbsp;&nbsp;<\/li>\n\n\n\n<li>maintenance and repair of technology provided by third parties&nbsp;&nbsp;&nbsp;<\/li>\n\n\n\n<li>IT related consultancy&nbsp;&nbsp;<\/li>\n\n\n\n<li>estimated costs of IT support if these are bundled into other services<\/li>\n<\/ul>\n\n\n\n<p><strong>Excludes:&nbsp;&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>In-house IT support such as a network or IT manager. This will be included in staff costs&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-21-examination-fees-1-2\">E21: Examination Fees<\/h3>\n\n\n\n<p><strong> Includes:<\/strong><\/p>\n\n\n\n<p>4312 &#8211; A44110 \u2013 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<\/p>\n\n\n\n<p>4312 &#8211; A44110 \u2013 Administrative costs e.g. external marking<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>primary schools wouldn\u2019t expect to see any expenditure in E21 \u2013 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<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-22-administrative-supplies\">E22: Administrative Supplies<\/h3>\n\n\n\n<p><strong> Includes:<\/strong><br>4203 &#8211; A43015 \u2013 Administrative stationery<br>4201 &#8211; A43010\u2013 Administrative printing<br>4201 &#8211; A43010\u2013 Administrative reprographics<br>4501 &#8211; A45015 \u2013 Postage<br>4205 &#8211; A49010 \u2013 Bank charges<br>4202 &#8211; A44005 \u2013 Advertising (but not for recruitment \u2013 see E08)<br>Telephone charges (not dedicated internet lines \u2013 see E20A) See item codes below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1290 &#8211; A12020 \u2013 NI &#8211; telephones<\/li>\n\n\n\n<li>4590 &#8211; A45020 \u2013 Telephones (Exc. Mobiles &amp; Smart Phones<\/li>\n\n\n\n<li>4589 &#8211; A45030 \u2013 Mobiles &amp; Smart Phones<\/li>\n<\/ul>\n\n\n\n<p>N\/A \u2013 Medical and domestic supplies<br>Purchase, hire, lease and maintenance of furniture and equipment not used for teaching purposes, where these are not capitalised, item codes below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>4001 &#8211; A40920 \u2013 Equipment<\/li>\n\n\n\n<li>4002 &#8211; A40045 \u2013 Furniture<\/li>\n\n\n\n<li>7934 CFRE22 (Job code) \u2013 Admin Furniture &amp; Equipment through VELP.  \u2013 <strong>Can be within several categories.<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Subscriptions, publications, periodicals and copyright fees not related to the curriculum, item codes below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>4085 &#8211; A49045  \u2013Books &amp; Publications<\/li>\n\n\n\n<li>4801 &#8211; A47010 \u2013 Subscriptions<\/li>\n<\/ul>\n\n\n\n<p>4201 &#8211; A43010 \u2013 School publications e.g. parents\u2019 report and school brochure<br>3804 &#8211; A34016 \u2013 Any governors\u2019 expenses as they should not be attached to any staff related costs<br>4201 &#8211; A43010 \u2013 Marketing costs for school prospectuses<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>any costs directly attributable to the curriculum (see E19 and E20)&nbsp;<\/li>\n\n\n\n<li>dedicated internet lines (see E20A)&nbsp;<\/li>\n\n\n\n<li>purchase, hire or maintenance contracts of&nbsp;ICT&nbsp;or other equipment not to be used for teaching purposes (see E20D)&nbsp;<\/li>\n\n\n\n<li>material costs directly attributable to another specific service grouping&nbsp;<\/li>\n\n\n\n<li>any leases classed as capital&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-23-other-insurance-premiums\">E23: Other Insurance Premiums<\/h3>\n\n\n\n<p><strong> Includes:<\/strong><br>4204 &#8211; A48910 \u2013 Sums de-delegated by the LA for centrally managed insurance schemes<br>Premises related insurance, see item codes below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2801 &#8211; A28005 \u2013 External Premises Insurance<\/li>\n\n\n\n<li>4204 &#8211; A48910 \u2013 Internal Premises Insurance<\/li>\n<\/ul>\n\n\n\n<p>3701 &#8211; A35905\u2013 Vehicle insurance (TCS Charges Only as requires Fleet Ref)<br>2801 &#8211; A28005 \u2013 Accident and public liability insurance for persons not employed directly by the school<br>2802 &#8211; A28006 \u2013 payment for membership of the risk protection arrangement, whether this is done through de-delegation or through a negative factor in the local formula&nbsp;<br>4204 &#8211; A48910 \u2013 School trip insurance<br>4204 &#8211; A48910 \u2013 Sums de-delegated by the LA for contingencies (including support for schools in financial difficulties, new\/closing\/amalgamating schools, closing school deficits)<br><br><strong>Excludes:<\/strong><br>insurance for supply teacher cover (see E10)<br>other staff insurance cover (see E11)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-24-special-facilities\">E24: Special Facilities<\/h3>\n\n\n\n<p><strong> Includes:<\/strong><br>N\/A \u2013 Swimming pools and sports centres<br>N\/A \u2013 Boarding provision<br>N\/A \u2013 Rural studies and farm units<br>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, see item codes below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>7963 \u2013 Maintained (No longer in use)<\/li>\n\n\n\n<li>7964 \u2013 LPS  (No longer in use)<\/li>\n<\/ul>\n\n\n\n<p>N\/A \u2013 Pupil inter-site travel, e.g. moving between sites<br>4332 &#8211; A44177 \u2013 Expenses relating to before and after-school clubs<br>N\/A \u2013 Delegated home to school transport<br>N\/A \u2013 Indirect employee expenses and agency staff expenses relating to a special facility<br>4333 &#8211; A44178 \u2013 Purchase of trading items for re-sale, e.g. school uniforms, books, stationery<br>4902 &#8211; A62110 \u2013 Donations paid by the school to a charity<br>N\/A \u2013 Community education with a benefit to the pupils at the school<br><strong>Further information<\/strong><br>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.<br>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.<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>staff costs associated with managing and supporting the special facility for directly employed staff (see E03, E04, E05, E06, E07)<\/li>\n\n\n\n<li>staff teaching in the special facility (see E01, E02)<\/li>\n\n\n\n<li>school trips (see E19)<\/li>\n\n\n\n<li>residential special schools (see E19)<\/li>\n\n\n\n<li>any community-focused expenditure (see E31, E32)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-25-catering-supplies\">E25: Catering supplies<\/h3>\n\n\n\n<p>This category is a specific service grouping.<br><strong>Includes:<\/strong><br>4008 \u2013 non-capital catering equipment (No longer in use please use 4101)<br>4102 &#8211; A44030 \u2013 provisions<br>4152  &#8211; A42005 \u2013 other supplies used in catering, e.g. cleaning materials, protective clothing<br>N\/A \u2013 purchase, rent, lease or hire of catering vending machines<br>4101 &#8211; A41905 &#8211; (External)\/7965 &#8211; A87100  (Internal Production Kitchens) \u2013 full cost of service contract<br>4378 \u2013 related professional and technical services (No longer in use please use 4101)<br>4008 \u2013 repairs and maintenance of kitchen equipment, including safety checks (No longer in use please use 4101)<br>4101 &#8211; A41905 (Catering Services inc. pupil meals)\/4103 (Catering consumables) \u2013 cost of providing free school meals and milk<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cost of staff where they are directly employed by the school (see E06)&nbsp;<\/li>\n\n\n\n<li>cost of any kitchen or catering equipment above the de minimis level (see CE03)&nbsp;<\/li>\n\n\n\n<li>any leases classed as capital&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>Further Information<\/strong><\/p>\n\n\n\n<p>If the school directly employs catering staff, the cost of supplies should be included in this service grouping and staff costs shown in E06.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-26-agency-supply-teaching-staff\">E26: Agency supply teaching staff<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><\/p>\n\n\n\n<p>4321 &#8211; A11005 \u2013 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<\/p>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Supply teachers employed directly by the school (See E02)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-27-bought-in-professional-services-curriculum\">E27: Bought-in professional services &#8211; curriculum<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><br>4376 &#8211; A49006 &#8211; costs paid to an agency for staff other than teachers who have been brought in to cover absence.&nbsp;<\/p>\n\n\n\n<p>4376 &#8211; A49006 \u2013 Professional services, consultancy and advice purchased from the LA or a third party in support of the curriculum<br>4376 &#8211; A49006 \u2013 Payments to any visiting lecturers\/speakers<br>Courses purchased for students from external providers, e.g. further education colleges or other schools, see item codes below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>4376 &#8211; A49006 \u2013 External<\/li>\n\n\n\n<li>7925 &#8211; A87025 \u2013 Internal \u2013 Haven Banks Courses (Child &amp; Adult Protection)<\/li>\n<\/ul>\n\n\n\n<p>4376 &#8211; A49006 \u2013 Examination invigilators<\/p>\n\n\n\n<p>4376 &#8211; A49006 &#8211; Music teachers who are self employed<br>4376 &#8211; A49006 \u2013 Peripatetic music teachers employed by the LA<br>4376 &#8211; A49006 \u2013 Support for minority ethnic pupils or underachieving groups, including sums de-delegated by the LA<br>4376 &#8211; A49006 \u2013 Behaviour support services, including sums de-delegated by the LA<br>4376 &#8211; A49006 \u2013 Library and museum services, including sums de-delegated by the LA<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cost of staff where they are directly employed by the school (see E01 to E03)&nbsp;<\/li>\n\n\n\n<li>cost of agency supply staff (see E26)&nbsp;<\/li>\n\n\n\n<li>ICT&nbsp;consultancy services for the curriculum (see E20G)&nbsp;<\/li>\n\n\n\n<li>consultancy and advice for administration (see E28)&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-28-a-bought-in-professional-services-other-except-pfi\">E28A: Bought-in professional services &#8211; other (except PFI)<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><br>Professional services, consultancy and advice to staff and governors purchased from the LA or an external party relating to:<\/p>\n\n\n\n<p><br>7933 \u2013 LPS \u2013 All internally bought-in Services for LPS Schools (No longer in use  please use maintained school codes below).<\/p>\n\n\n\n<p><br>Management, see item codes below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>4377 &#8211; A44185\u2013 External \u2013 Other Professional Services<\/li>\n\n\n\n<li>7961 &#8211; A87090 &#8211; Internal Recharge \u2013 management (schools)<\/li>\n<\/ul>\n\n\n\n<p>Finance, see item codes below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>4371 &#8211; A44181 \u2013 External \u2013 Finance Services<\/li>\n\n\n\n<li>4402 &#8211; A49090 \u2013 External \u2013 Audit Costs<\/li>\n\n\n\n<li>4403 &#8211; A44200 \u2013 Internal Audit Costs (P Ledger Expenses)<\/li>\n\n\n\n<li>7939 &#8211; A87080 \u2013 Internal \u2013 Treasurers<\/li>\n<\/ul>\n\n\n\n<p>Legal, see item codes below)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>4314 &#8211; A44968 \u2013 Legal Fees &amp; Disbursements<\/li>\n\n\n\n<li>4375 &#8211; A44025 \u2013 External \u2013 Legal Advice<\/li>\n\n\n\n<li>7929 &#8211; A87045 \u2013 Internal \u2013 Legal<\/li>\n<\/ul>\n\n\n\n<p>Personnel, see item codes below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>4373 &#8211; A44183 \u2013 External \u2013 Personnel Advice<\/li>\n\n\n\n<li>7931 &#8211; A87051 \u2013 Internal \u2013 HR One (Personnel)<\/li>\n\n\n\n<li>7941 &#8211; A87050 \u2013 Internal Recharge \u2013 human resources support <\/li>\n<\/ul>\n\n\n\n<p>Premises, see item codes below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>4377 &#8211; A44185 \u2013 External \u2013 Other Professional Services<\/li>\n\n\n\n<li>7932 &#8211; A87055 \u2013 Internal \u2013 BSS (Premises)<\/li>\n\n\n\n<li>4370 &#8211; A44180 \u2013 Clerking service, if a clerk is not directly employed by the school<\/li>\n\n\n\n<li>4370 &#8211; A44180 \u2013 Free school meals (FSM) eligibility checking, including sums de-delegated by the local authority<\/li>\n\n\n\n<li>4370 &#8211; A44180 \u2013 Any security personnel employed to bank revenue funding<\/li>\n<\/ul>\n\n\n\n<p>7940 &#8211; A87085 \u2013 Internal \u2013 Communications<\/p>\n\n\n\n<p>These codes need to be analysed for CFR purposes to ensure appropriate coding within the CFR structure:<br>4311 \u2013 Other Fees &amp; Charges \u2013 This should be cleared by year end to valid codes.<br>4901 \u2013 Miscellaneous Expenditure \u2013 This should be cleared by year end to valid codes.<br>7926 \u2013 Int Recharges \u2013 This code covers too many categories. Please check the list above for the most suitable 79xx.<br>7934 \u2013 VELP (Internal Recharge) \u2013 <strong>Can be within several categories.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-28-b-bought-in-professional-services-other-pfi\">E28B: Bought-in professional services: other (PFI)<\/h3>\n\n\n\n<p><br>4881 \u2013 Payments to the school for the cost of a PFI Contract<\/p>\n\n\n\n<p>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&nbsp;PFI&nbsp;to individual maintained schools, to inform consideration of how&nbsp;PFI&nbsp;costs can best be funded through the national funding formula in future. We already collected this data from academies but not maintained schools.&nbsp;&nbsp;<\/p>\n\n\n\n<p>These payments are likely to include the whole of any&nbsp;PFI&nbsp;factor that the school receives through the local authority\u2019s funding formula, but in many cases will also include a further contribution from the school\u2019s delegated budget.&nbsp;<\/p>\n\n\n\n<p>Schools that are not part of a&nbsp;PFI&nbsp;contract will not have anything to enter in this line.&nbsp;<\/p>\n\n\n\n<p><strong>Excludes:<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cost of staff where they are directly employed by the school (see E04 \u2013 E07)&nbsp;<\/li>\n\n\n\n<li>consultancy and advice for curriculum (see E27)&nbsp;<\/li>\n\n\n\n<li>energy costs paid under a&nbsp;PFI&nbsp;contract, which should be entered at E16&nbsp;&nbsp;&nbsp;&nbsp;<\/li>\n\n\n\n<li>facilities management provided via a&nbsp;PFI&nbsp;contract, which should be entered at E14&nbsp;<\/li>\n\n\n\n<li>catering provided via a&nbsp;PFI&nbsp;contract, which should be entered at E25&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-29-loan-interest\">E29: Loan interest<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><br>interest paid on overdrafts and other liabilities<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>interest received (see I08)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-30-direct-revenue-financing-revenue-contributions-to-capital\">E30: Direct revenue financing (revenue contributions to capital)<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>R001 A88015 &#8211; all amounts transferred to CI04 to fund capital works: this will also be recorded at CI04 \u2013 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\u2019s general income should be transferred only when the capital expenditure takes place&nbsp;<\/li>\n\n\n\n<li>any amount transferred to a local authority reserve to part-fund a capital scheme which is being delivered by the local authority \u2013 this will not be matched by an income figure in the \u2018income\u2019 or \u2018capital income\u2019 lines&nbsp;<\/li>\n\n\n\n<li>any contribution made by a voluntary aided school from revenue funding to the governors\u2019 liability for capital expenditure&nbsp;<\/li>\n\n\n\n<li>any repayment of principal on a capital loan from the local authority&nbsp;<\/li>\n\n\n\n<li>any amount spent on leases which are classed as capital&nbsp;<\/li>\n\n\n\n<li>maintained schools may not enter into loan agreements with other bodies \u2013 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&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>Excludes:&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>funds specifically provided for capital purposes (see CI01 \u2013 CI03)&nbsp;<\/li>\n\n\n\n<li>any transfer that is not matched by capital expenditure and therefore increases capital balances&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-31-community-focused-school-staff\">E31: community-focused school staff<\/h3>\n\n\n\n<p>Expenditure on salaries and wages of staff employed directly by the school for community purposes, consisting of gross pay including&nbsp;allowances, maternity pay and the employer\u2019s contributions to National Insurance and superannuation.<br><strong>Includes:<\/strong><br>Cost of all staff employed directly by the school for community-focused activities<br>Expenditure on Manage Codes G121, G122, G126, G127, G136 &amp; G146 should be removed from other CFR Lines and coded here<br>Adult education tutors, where the school manages an adult education programme<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cost of school staff who are not employed directly by the school for community-focused activities (see E01 \u2013 E07)<\/li>\n<\/ul>\n\n\n\n<p><strong>Further information<\/strong><br>Schools can spend their delegated budget on community facilities and may receive other sources of funding to be attributed to community-focused activities.&nbsp;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.<br><strong>Example:<\/strong><br>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).&nbsp;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 of its occupation costs (including utilities and insurance) and would code these as normal under E01 \u2013 E30.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"e-32-community-focused-school-costs\">E32 Community-focused school costs<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>All running costs associated with a community-focused school activity or facility<\/li>\n\n\n\n<li>Recruitment costs, materials and so on<\/li>\n<\/ul>\n\n\n\n<p>Expenditure on Manage Codes G121, G122, G126, G127, G136 &amp; G146 should be removed from other CFR Lines and coded here<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>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 \u2013 these need to be recorded under E01 to E30<\/li>\n<\/ul>\n\n\n\n<p><strong>Further information<\/strong><br>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.<br>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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"capital-income\">Capital Income<\/h2>\n\n\n\n<p>This section provides information on capital income for schools<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ci-01-capital-income\">CI01: Capital income<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><br>C991 &#8211; C16006 \u2013 Capital funding from public sources, which is managed by the governing body, including devolved formula capital<br>N\/A \u2013 Proceeds from the sale of fixed assets<br>C995 &#8211; C16005 \u2013 Loans from the local authority to fund specific capital schemes N\/A \u2013 VA schools should record DFC received even if the funds were sent to the diocese<br>C996 &#8211; C16008 \u2013 School reimbursement for S106 developer contributions (No longer in use)<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Voluntary income (see CI03)<\/li>\n\n\n\n<li>Direct revenue funding (see CI04)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ci-03-voluntary-or-private-income\">CI03: Voluntary or private income<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><br>C993 &#8211; C16007 \/C994 &#8211; C16004 \u2013 Voluntary or private income including donations dedicated for use as capital funds<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Voluntary or private income that will be used to fund day-to-day operations of the school (see I13)<\/li>\n<\/ul>\n\n\n\n<p><strong>Further information<\/strong><br>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.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ci-04-direct-revenue-financing\">CI04: Direct revenue financing<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><br>C992 &#8211; C12008 \u2013 The amount from revenue expenditure applied to capital financing within the school \u2013 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)<\/p>\n\n\n\n<p>N\/A &#8211; Amounts spent on leases which are classed as capital, matching the amount recorded for these in E30<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>school revenue balances not set aside for a capital project<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"capital-expenditure\">Capital Expenditure<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ce-01-acquisition-of-land-and-existing-buildings\">CE01: Acquisition of land and existing buildings<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><br>C101 \u2013 cost of land acquisition including fees and charges related to the acquisition<br>Cost of acquiring existing buildings, including fees and charges related to the acquisition, codes shown below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C101 &#8211; C01005 \u2013 Acquisitions &#8211; Land<\/li>\n\n\n\n<li>C102 &#8211; C01006 \u2013 Existing Buildings<\/li>\n\n\n\n<li>C103 &#8211; C02006 \u2013 Stamp Duty<\/li>\n\n\n\n<li>C104  &#8211; C01010 \u2013 Legal Fees<\/li>\n\n\n\n<li>C105 \u2013 Other Fees (No longer in use, please use C104)<\/li>\n\n\n\n<li>C106 &#8211; C02005 \u2013 Compensation<\/li>\n\n\n\n<li>C107 \u2013 Other Direct Costs (No longer in use)<\/li>\n\n\n\n<li>C108 \u2013 Internal fees on acquisition (No longer in use)<\/li>\n<\/ul>\n\n\n\n<p>Any leases classed as capital<\/p>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Construction of new buildings (see CE02)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ce-02-new-construction-conversion-and-renovation\">CE02: New construction, conversion and renovation<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><br>Cost of new construction, including fees, see codes below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C251 \u2013 Replacement Main contractor costs (No longer in use, please use C225)<\/li>\n\n\n\n<li>C252 \u2013 Replacement Other Contractor (No longer in use, please use C225)<\/li>\n\n\n\n<li>C451 \u2013 Replacement NPS Ltd Fees &amp; Expenses (No longer in use, please use C420)<\/li>\n\n\n\n<li>C452 \u2013 Replacement Non-NPS Ltd Fees &amp; Expenses (No longer in use, please use C420)<\/li>\n\n\n\n<li>C455 \u2013 Replacement Other Consultant\/Professional Fees (No longer in use, please use C420)<\/li>\n\n\n\n<li>C459 \u2013 Replacement Internal EDG Design<\/li>\n\n\n\n<li>C460 \u2013 Replacement Internal DCC works<\/li>\n<\/ul>\n\n\n\n<p>Cost of conversions and renovations, see codes below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C470 \u2013 Architect Fees (No longer in use, please use C420)<\/li>\n\n\n\n<li>C471 \u2013 Surveyor Fees (No longer in use, please use C420)<\/li>\n\n\n\n<li>C472 &#8211; Engineering Fees<\/li>\n\n\n\n<li>C473 &#8211; C02010 &#8211; Planning &amp; Building Regulation Fees<\/li>\n\n\n\n<li>C474 \u2013 Tender Adverts &amp; Statutory Notice Fees (No longer in use, please use C420)<\/li>\n<\/ul>\n\n\n\n<p>Costs of extension to existing premises, see codes below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C225 &#8211; C02009 \u2013 Main Contractor<\/li>\n\n\n\n<li>C226 \u2013 Other Contractor (No longer in use, please use C225)<\/li>\n\n\n\n<li>C420 &#8211; C02011 \u2013 Upgrade NPS Ltd Fees &amp; Expenses<\/li>\n\n\n\n<li>C421 \u2013 Upgrade Non-NPS Ltd Fees &amp; Expenses (No longer in use, please use C420)<\/li>\n\n\n\n<li>C424 \u2013 Upgrade Other Consultant\/Professional Fees (No longer in use, please use C420)<\/li>\n\n\n\n<li>C428 \u2013 Upgrade Internal EDG Design<\/li>\n\n\n\n<li>C429 &#8211; C02012 \u2013 Upgrade Internal DCC Fees<\/li>\n<\/ul>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cost of land and existing buildings (see CE01<\/li>\n\n\n\n<li>Costs for conversion and renovation under the school\u2019s de minimis threshold \u2013 this is revenue spending (see E12)<\/li>\n<\/ul>\n\n\n\n<p><strong>Further information<\/strong><br>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.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ce-03-vehicles-plant-equipment-and-machinery\">CE03: Vehicles, plant, equipment and machinery<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><br>Any capitalised expenditure, including the acquisition, renewal or replacement of vehicles, equipment or machinery to be used at the school, codes shown below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C601 &#8211; C04005 \u2013 Fittings and Furnishings long life &gt; 5 years <\/li>\n\n\n\n<li>C602 \u2013 Fittings and Furnishings short life &lt; 5 years (No longer in use, please use C601)<\/li>\n\n\n\n<li>C630 \u2013 Cars or light vans up to 3500kg<\/li>\n\n\n\n<li>C631 \u2013 Medium sized vehicles up to 7500kg<\/li>\n\n\n\n<li>C632 &#8211; C03010 \u2013 Large sized vehicles over 7500kg<\/li>\n\n\n\n<li>C633 &#8211; C03005 \u2013 Minibuses (PCV) Max 16 passengers<\/li>\n\n\n\n<li>C634 \u2013 Buses (PCV) more than 16 passengers<\/li>\n\n\n\n<li>C635 &#8211; C03012 \u2013 Other motorised plant and equipment<\/li>\n\n\n\n<li>C636 &#8211; C03011 \u2013 Vehicle attachments \u2013 trailers etc<\/li>\n<\/ul>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>capital expenditure on ICT equipment (see CE04)<\/li>\n\n\n\n<li>leasing costs \u2013 schools are not allowed to enter into finance leases, and all operating lease costs are revenue<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ce-04-information-and-communication-technology\">CE04: Information and communication technology<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><br>Purchase of computer hardware and software where these are to be capitalised, see codes below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C610 &#8211; C04010 \u2013 ICT Hardware \u2013 Servers, PCs, Laptops<\/li>\n\n\n\n<li>C611 \u2013 ICT Peripherals \u2013 external devices (No longer in use, please use C610)<\/li>\n\n\n\n<li>C612 \u2013 ICT Telecoms  (No longer in use, please use C610)<\/li>\n\n\n\n<li>C613 \u2013 Network Interfaces  (No longer in use, please use C610)<\/li>\n\n\n\n<li>C614 \u2013 Internal ICT Hardware<\/li>\n\n\n\n<li>C701 \u2013 ICT Software Licenses \u2013 Life &lt; 3 years<\/li>\n\n\n\n<li>C702 \u2013 ICT Software Licenses \u2013 Life &gt; 3 years<\/li>\n<\/ul>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>where costs of ICT consultancy can be identified separately, they should be allocated under the specific revenue expenditure groups (see E27 to E28)<\/li>\n\n\n\n<li>costs of training for staff in the use of ICT systems (see E09)<\/li>\n\n\n\n<li>leasing costs \u2013 schools are not allowed to enter finance leases and all operating lease costs are revenue<\/li>\n<\/ul>\n\n\n\n<p><strong>Further information<\/strong><br>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:<br>a local authority sets a de minimis level of \u00a32000<br>a school buys one computer costing \u00a3500 \u2013 revenue expenditure<br>a school buys five computers costing \u00a3500 each, or \u00a32,500 in total \u2013 capital expenditure<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"balances\">Balances<\/h2>\n\n\n\n<p>This section provides information on balances for schools<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"b-01-committed-revenue-balances\">B01: Committed revenue balances<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><br>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<br>Any unspent voluntary income brought into the public accounts in the financial year for specific purposes<br>Any earmarked public funds (in accordance with the terms of the local authority\u2019s scheme<br>Any unspent and committed pupil-focused extended school funding and\/or grants<br>Unspent amount of current financial year\u2019s pupil premium grant<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Any amount already spent during this year \u2013 all expenditure, regardless of how it was funded, should be recorded under the most appropriate expenditure heading in the framework<\/li>\n\n\n\n<li>Details of balances available in trust funds or other non-public accounts<\/li>\n\n\n\n<li>Any uncommitted balances (see B02)<\/li>\n\n\n\n<li>Any community-focused school balances (see B06)<\/li>\n<\/ul>\n\n\n\n<p><strong>Further information<\/strong><br>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.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"b-02-uncommitted-revenue-balances\">B02: Uncommitted revenue balances<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><br>R998 &#8211; A91105 \u2013 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<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Capital revenue balances (see B03 and B05)<\/li>\n\n\n\n<li>Committed balances (see B01)<\/li>\n\n\n\n<li>Community-focused school balances (see B06)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"b-03-devolved-formula-capital-balance\">B03: Devolved formula capital balance<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><br>Devolved formula capital including roll-over from previous years<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C998 &#8211; C16003 \u2013 Balance Brought Forward<\/li>\n\n\n\n<li>C999 \u2013 Balance Carried Forward (No longer in use, please use C998)<\/li>\n<\/ul>\n\n\n\n<p><b>Excludes:<\/b><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Any other capital balances (see B05)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"b-05-other-capital-balances\">B05: Other capital balances<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><br>Sum of all other capital balances not already accounted for \u2013 this includes capital funding received during previous financial years from specific grants which no longer exist<br><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Balances that appear in the framework in B01 to B03<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"b-06-community-focused-school-revenue-balances\">B06: Community-focused school revenue balances<\/h3>\n\n\n\n<p><strong>Includes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Any unspent community-focused school balances<\/li>\n\n\n\n<li>Any carried forward community-focused school balances from previous years<\/li>\n<\/ul>\n\n\n\n<p><strong>Excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pupil-focused extended school balances (see B01 or B02)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"b-07-identification-of-capital-loans-to-the-school\">B07: Identification of capital loans to the school<\/h3>\n\n\n\n<p>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.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ob-01-opening-pupil-focused-revenue-balance\">OB01: opening pupil-focused revenue balance<\/h3>\n\n\n\n<p>Sum of B01 and B02 from previous financial year.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ob-02-opening-community-focused-revenue-balance\">OB02: opening community-focused revenue balance<\/h3>\n\n\n\n<p>Value of B06 from previous financial year.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ob-03-opening-capital-balance\">OB03: opening capital balance<\/h3>\n\n\n\n<p>Sum of B03 and B05 from previous financial year.<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Introduction Guidance to help schools collect information about their income and expenditure. Use CTRL+F on your keyboard while on the document and search for item [&hellip;]<\/p>\n","protected":false},"author":748,"template":"","meta":{"_acf_changed":false,"_links_to":"","_links_to_target":""},"documents_category":[],"class_list":["post-3421","dcc_docs_document","type-dcc_docs_document","status-publish","hentry"],"acf":{"updated":"","dccdocs_documents":null,"section-guidance":"","sections":null},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/www.devon.gov.uk\/support-schools-settings\/wp-json\/wp\/v2\/documents\/3421","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.devon.gov.uk\/support-schools-settings\/wp-json\/wp\/v2\/documents"}],"about":[{"href":"https:\/\/www.devon.gov.uk\/support-schools-settings\/wp-json\/wp\/v2\/types\/dcc_docs_document"}],"author":[{"embeddable":true,"href":"https:\/\/www.devon.gov.uk\/support-schools-settings\/wp-json\/wp\/v2\/users\/748"}],"version-history":[{"count":4,"href":"https:\/\/www.devon.gov.uk\/support-schools-settings\/wp-json\/wp\/v2\/documents\/3421\/revisions"}],"predecessor-version":[{"id":36435,"href":"https:\/\/www.devon.gov.uk\/support-schools-settings\/wp-json\/wp\/v2\/documents\/3421\/revisions\/36435"}],"wp:attachment":[{"href":"https:\/\/www.devon.gov.uk\/support-schools-settings\/wp-json\/wp\/v2\/media?parent=3421"}],"wp:term":[{"taxonomy":"dcc_docs_category","embeddable":true,"href":"https:\/\/www.devon.gov.uk\/support-schools-settings\/wp-json\/wp\/v2\/documents_category?post=3421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}