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Consistent Financial Reporting 2020/21 (Test)

Last Updated 26/05/2020 2:47pm


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Introduction

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

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

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

Income

I01: Funds delegated by the local authority (LA)

I01: Funds delegated by the local authority (LA)
This is the major share of funding provided by the LA to the school. All delegated funding other than sixth form funding should be included here
Includes:Excludes:
•the school’s budget share, excluding any deduction for services formerly funded through the Education Services Grant (Part 7 of Schedule to the School and Early Years Finance (England) Regulations 2020), but before any de-delegation for central services (Part 6 of Schedule 2 to the Regulations)9050Part 7 of Schedule 2 to the School and Early Years Finance (England) Regulations 2020Part 6 of Schedule 2 to the Regulations•sixth-form funding
•high needs top-up funding outside the budget share
See I02
See I03
•any additional funding from the LA that is not formally included in the school’s delegated budget but is managed by the school, including any extra funding from the LA’s high needs budget that has been targeted to specific mainstream schools because they have a disproportionate number of pupils with Special Educational Needs (SEN), or type of SEN9056•minority ethnic funding which is not already included in the budget share
•Pupil Premium funding
See I04

See I05

•funding for nursery pupils, i.e. 2,3 and 4 year olds9050•Capital FundingSee Capital Income
•funding for Early Years Pupil Premium9154•any balances carried forward from previous years
•notional SEN budget included within budget share9051•funding for SEN or alternative provision services by the school on behalf of an LA or other school.See I08b
•pre-16 place funding for special units and resourced provision in mainstream schools and in special schools, pupil referral units and other maintained alternative provision settings with delegated budgets9053
•hospital plce funding9050
•teachers pay grant9152
•teachers pension grant9153

I02: Funding for sixth form students

Includes:Excludes:
•funding from public sources for sixth-form students9058•voluntary sources of funding for sixth-form studentsSee I13
•Education Skills Funding Agency (ESFA) funding9058•any balances carried forward from previous years
•additional Learning Support Funding for sixth forms from the ESFA within their main ESFA budget allocations9058•high needs top-up funding (Element 3) provided by the LA direct to the schoolSee I03
•16-19 Bursary Fund9058Manage Codes G147 & G157
•post-16 high needs place funding (Elements 1 & 2)9058

I03: High needs top-up funding - Funding outside the school budget share

Includes:Excludes:
•high needs top-up funding (from any commissioner – home LA, other LA, or other school)90529213If income is received direct from Other LA to the school and not via normal top up funding 9052•voluntary sources of funding for high needs pupilsSee I13
•any top-up funding (Element 3) from any LA for sixth-form students with high needs9052•place funding delegated by the LA to a special unit or resourced provision in a mainstream school, to a special school, or to a pupils referral unit – this forms part or all of the school budget shareSee I01
•disability access fund (DAF)9052
•notional SEN budget within your school’s budget shareSee I01
•funding for SEN or alternative provision support services commissioned by an LA for delivery by the school under a service level agreementSee I08b
•any balances carried forward from previous years

I04: Funding for minority ethnic pupils - Any devolved funding which is allocated in addition to the school’s budget share.

Includes:Excludes:
•any publicly funded source intended to promote access and opportunity for minority ethnic pupils, in support of English as an additional language or as part of a wider focus on raising attainmentNot used as no devolved funding•voluntary sources of funds for minority ethnic and traveller pupils
•any balances carried forward from previous years
See I13
•any amounts allocated within de-delegated budget shareSee I01

I05: Pupil premium

I05: Pupil premium
Includes:Excludes:
•pupil premium funding9054•any other source of funding for deprived pupils.
•pupil premium funding received directly from local authorities other than the school’s maintaining authority9210•any balances carried forward from previous years
•early years pupil premiumSee I01
•summer school funding9054

I06: Other government grants

I06: Other government grants
Includes:Excludes:
•Syrian Refugees (Home Office)9028
•income from the National College of Teaching and Leadership9065•grants or monies from government capturedSee I01 to I05
•the total of all development and other non-capital grants from government not included in the lines above9003
9043
9044
9048
9049
Early Intervention Grant (EIG)
Primary Spaces Programme (Sport England)
Music Grant (Arts Council)
Support Fund (MOD)
Connecting Classrooms (British Council)
•payments by government agencies for goods or services provided by the school
9066EFA Other•Big Lottery FundSee I07
9079Comenius / Erasmus (British Council)•grants not funded through governmentSee I07
•Salix loans (i.e. specific funding from SALIX for energy efficiency projects)9702•any balances carried forward from previous years
•Year 7 catch-up premium9055
•School Direct salaried programme9066

I07: Other grants and payments received

I07: Other grants and payments received
Includes:Excludes:
•Big Lottery Fund or Lottery Grants9203•grants received from government sourcesSee I01 to I06
•European Union funding9099•any balances carried forward from previous years
•grants not funded through government9203Explanation of these grants required for
year-end
•refunds or rebates from over charge or over payment, should be credited against original expense account
•payments received from other schools
e.g. from a partner school in a collaboration or cluster to meet supply cover costs to enable your school to participate in development activities organised by the partner school primarily for the benefit of your own and other schools
•payments received from other sources for which your school has provided a serviceSee I08b
 – If the school is receiving the income from a maintained school and costs cannot be identified to an individual code.9621
9622
Maintained
LPS
•payments received from other schools for services provided by your schoolSee I08b
 – If the school is receiving the income from an Academy / External Learning Partnership (eg SCITT)9313
 – If the school is receiving the income from another Local Authority (OLA)9202OLA
•Milk subsidy (Dept of Health)9201
•income from recycling refunds such as paper, glass and plastic9321
•any funds for training accessed from local authority’s apprenticeship levy account9306 ONLY IF SCHOOL IS A TRAINING PROVIDER

I08a:Income from lettings

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

I08b: Other Income from facilities and services

I08b: Other Income from facilities and services
Includes:Excludes:
•income from meals provided to external customers including other schools
(this code is to be used for production kitchens) See I09 for Income from School Meals
9305
9605
External customers (eg Academies)
LA schools
•payments received from other schools for which you have not provided a serviceSee I07
•income from assets such as the hire of equipment or other facilities9333Hire fees (equipment)•income from community-focused special facilitiesSee I17
•all other income the school receives from facilities and services, e.g. income for consultancy, training courses and examination fees9332Examination Fees restricted to Secondary schools only•high needs place fundingSee I01
•any interest payments received from bank accounts held in the school’s name or used to fund school activities9501•high needs top-up fundingSee I03
•income from sale of school uniforms, materials, private phone calls, photocopying, publications, books etc.9302•any balances carried forward from previousus years
•income from before and after school clubs9331
•income from the re-sale of items to pupils e.g. musical instruments, classroom resources, commission on photographs, etc.9303
•income from non-catering vending machines
•income from a pupil-focused special facility9310Music Tuition
9318Nursery
•rental of school premises including deductions from salaries where staff live on site9391
•Babcock Income in schools – Agency income – Curriculum Support Schools4374
•income from universities for student/teacher placements9332If this is School Direct Salay Programme (see I06)
•income from energy/feed-in tariffs9332
•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 funding9070
•income for tax free childcare receipts from the government  school.9220
Other Income Codes
These codes need to be analysed for CFR purposes to ensure appropriate coding within the CFR structure.
•Internal Recharges9601This code covers too many catergories. Please check the list above for the most suitable 96xx.
Any balance will need to be identified to a CFR code via a job code CFRIxx
•LPS Internal Recharges9619This code covers too many catergories. Please check the list above for the most suitable 96xx.
Any balance will need to be identified to a CFR code via a job code CFRIxx
•Miscellaneous Income9389This should be cleared by year end to valid codes.

I09: Income from catering

I09: Income from catering
Includes:Excludes:
•income from catering, school milk provision and catering vending machines9301•receipts for catering for external customersSee I08b
•any payments received from catering contractors, e.g. where a contractor is in default of contract or has previously overcharged the school•income from non-catering vending machinesSee I08b
•any balances carried forward from previous years

I10: Receipts from supply teacher insurance claims

I10: Receipts from supply teacher insurance claims
Includes:Excludes:
•payments from staff absence insurance schemes (including those offered by the LA) to cover the cost of supply teachers9612
9620
Maintained
LPS
•insurance receipts for any other claim, for example building, contents, and public liabilitySee I11
9214External•any carry-forward balances from previous years

I11: Receipts from other insurance claims

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

I12: Income from contributions to visits

I12: Income from contributions to visits
Includes:Excludes:
•income from parental contributions requested by the school, e.g. educational visits, field trips, boarding fees9330•donations and voluntary fundsSee I13
•payments to the school for damage done by pupils9330•any balances carried forward from previous years

I13: Donations and/or voluntary funds

I13: Donations and/or voluntary funds
Income should be recorded against this code if it has been paid into the main school budget during the financial year. This code excludes money that has remained in the school’s private accounts throughout the year.
Includes:Excludes:
All income from private sources under the control of the governing body available for the purposes of the school or for the purposes of the maintenance of any part of the school premises, including:•any contributions or donations that are not used for the benefit of students’ learning or the school
•income provided to the schools account from foundation, diocese or trust funds during the year to support educational needs at the school9382•any balances available in trust funds or other private or non-public accounts
•business sponsorship9382•any balances carried forward from previous years
•income from fundraising activities9381
•any contributions from parents (not requested by the school for specific services) that are used to provide educational benefits for students9382

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

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

I16: Community-focused school funding and/or grants

I16: community focused school funding and/or grants
Includes:Excludes:
•sources of funding to be attributed to community-focused activitiesIncome on Manage Codes G121, G122, G126, G127, G136 & G146 should be stripped out of other CFR Lines and coded here•any funding that is to be attributed to a pupil-focused extended school activitySee I15
Further information
Schools can spend their delegated budget on community facilities and will no longer receive ring fenced grants from the Department for community-focused activities. However, they may still receive sources of funding to be attributed to community-focused activities and these should be recorded under I16.

I17: Community-focused school facilities income

I17: community-focused school facilities income
This code is to capture income from community focused school facilities and activities.Income on Manage Codes G121, G122, G126, G127, G136 & G146 should be stripped out of other CFR Lines and coded here
Further information
Schools can spend their delegated budget on community facilities. 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 (i.e. the facility/activity is primarily for the benefit of the wider community rather than their pupils). This income should be recorded under I17. The income they receive from facilities which are primarily for the benefit of their pupils and the school but are leased out to third parties not directly employed or contracted by the school, should be coded under I08. See codes E31 and E32 for an illustrative example.

I18: Additional grant for schools

I18: Additional grant for schools
Includes:Excludes:
Funding from this additional grant for:•any other source of funding or income for the above
•secondary schools to release a PE Teacher to work with local primary schools9059activities
•Primary PE and Sports Grant9059
•Universal Infant Free School Meal Funding9069
•Free School Meal Supplementary Grant9069

Expenditure

E01: Teaching staff

E01: Teaching Staff
Expenditure on salaries and wages of permanent teaching staff consisting of gross pay including allowances, maternity pay and the employer’s contributions to national insurance and teachers’ pensions
Relates to all contracted full time and part time teachers paid within the scope of the Education Act 2002Education Act 2002
SalaryOvertimeNational InsuranceSuperann
Includes:Excludes:
• teachers employed directly by the school including supernumeracy/peripatetic teachers on short-tem contracts101012101310•any teachers employed casually and directly, i.e. supply teachersSee E02
• Relates to all contracted full time and part time teachers paid within the scope of the Education Act 2002•any teacher not employed directly by the school, i.e. agency staffSee E26 or E27
• threshold payments and other payments relating to teacher pay reforms
• net any teachers’s maternity pay refunds here
• teaching and learning responsibilities (TLR)101012101310

E02: Supply teaching staff

E02: Supply Teaching Staff
Relates to all supply teachers paid within the scope of the Education Act 2002.Education Act 2002
 SalaryOvertimeNational InsuranceSuperann
Includes:Excludes
• Salaries and wages for supply teaching staff employed directly by the school that are covering teaching staff absence for:•supply teachers not employed directly by the school (i.e. paid via an agency or another third party), regardless of the period of cover .See E26
(agency supply teachers)
• curriculum release102012201320
• long term absence102012201320
• sickness absence102012201320
• training absence102012201320

E03: Education Support Staff

E03: Education Support StaffSalaryOvertimeNational InsuranceSuperann
Includes:Excludes:
Expenditure on salaries and wages of permanent support staff employed directly by the school in support of students’ learning, consisting of gross pay including allowances, maternity pay and the employer’s contributions to national insurance and superannuation•education support staff not employed directly by the school. Where the cost is incurred as part of a service contract, these costs must be shown in the specific service grouping and not identified as separate staffing costs.See E27
• childcare staff1030113012301330
• classroom assistants / learning support assistants1030113012301330
• examination invigilators and examination officers107112711371
• foreign language assistants1030113012301330
• librarians1030113012301330
• nursery assistants1030113012301330
• pianists107112711371
• residential childcare officers at a residential special school – Monthly Salary costs1030113012301330
                                                                                                                 – Sleeping in Allowance1030113012301330
• supply education support staff107112711371
• workshop and technology technicians1030113012301330
• educational welfare officers
• cover supervisors
• staff employed to follow up attendance issues

E04: Premises Staff

E04: Premises StaffSalaryOvertimeNational InsuranceSuperann
Includes:Excludes:
Expenditure on salaries and wages of premises staff employed directly by the school consisting of gross pay including allowances, maternity pay and the employer’s contributions to national insurance and superannuation•premises staff not employed directly by the school. Where the cost is incurred as part of a service contract, these costs must be shown in the framework under that service headinge.g. cleaning E14
• caretakers1040114012401340•premises staff employed to manage and support the school’s special facilitiesSee E07
• cleaners1040114012401340
• grounds staff
• maintenance staff
• porters
• messengers
• security staff

E05: Administrative and Clerical Staff

E05: Administrative and Clerical StaffSalaryOvertimeNational InsuranceSuperann
Includes:Excludes:
Expenditure on salaries and wages of administrative and clerical staff employed directly by the school consisting of gross pay including allowances, maternity pay and the employer’s contributions to national insurance and superannuation:•administrative and clerical staff not employed directly by the school – where the cost is incurred as part of a service contract, these costs must be shown in the framework under that service headinge.g. clerking service under E28
• business managers and bursars1050115012501350•administrative and clerical staff employed to manage and support the school’s special facilitiesSee E07
• clerk to the governing body1050115012501350•IT teachers, even where they have responsibility for managing IT systems within the schoolSee E01
• receptionists1050115012501350
• school secretaries1050115012501350
• telephonists
• typists
• IT Manager

E06: Catering Staff

E06: Catering StaffSalaryOvertimeNational InsuranceSuperann
Includes:Excludes:
Expenditure on salaries and wages of catering staff employed directly by the school consisting of gross pay including allowances, maternity pay and the employer’s contributions to national insurance and superannuation:•catering staff not employed directly by the school – where the cost is incurred as part of a service contract, these costs must be shown in the framework under that service heading.e.g. catering contract under E25
•cashiers•meal time assistantsSee E07
•chefs and cooks1060116012601360•catering staff employed to manage and supportSee E07
•kitchen porters1060116012601360the school’s special facilities
•servers
•snack bar staff

E07: Cost of Other Staff

E07: Cost of other staffSalaryOvertimeNational InsuranceSuperann
Includes:Excludes:
Expenditure on salaries and wages of other staff employed directly by the school consisting of gross pay including bonus and allowances, maternity pay and the employer’s contributions to national insurance and superannuation•cost of other staff not employed directly by the school – where the cost is incurred as part of a service contract, these costs must be shown in the framework under that service headingSee E28
•meal time assistants & midday supervisors1070117012701370
•boarding staff of a residential school, for example, laundry assistants and night time social workers
•escorts (eg for pupils with medical or special education needs)
•liaison officers
•staff employed to manage and support pupil-focused special facilities available at the school
•staff supervising students during before and after school sessions or clubs and during breaks (including payments to teachers for additional duties such as out of schools clubs)1110
•supply cost of other staff
•youth workers1001110112011301
•nurses and medical staff

E08: Indirect Employee Expenses

E08: Indirect employee expenses
Includes:Excludes
• recruitment costs, e.g. advertising, interviews, relocation expenses1801
1811
1821
Other Employee Expenses
Recruitment Advertising
Interview Related Expenses
•salary costsSee E01 to E07
• employee travel and subsistence3601Public Transport•any cost for persons not employed directly by the school – where incurred in relation to a service contract, these costs should be allocated to the relevant CFR headingSee E26, E27 & E28
 (where not directly attributed to another CFR heading) (see E09 and E19)3807Travel Expenses inc Hotel
3806Travel Lump Sum Mileage
4786Subsistence
4702Conference & Seminar
4703Hospitatlity & Other Expenses
• duty meals
• pensions payments including any premature retirement payments made by the school and pension deficit payments, where these are paid separately from pension contributions1921
• lump sum compensation and redundancy payments and medical fees1911Redundancy
1922Lump Sum
• car leasing expenditure where the cars are for staff use
• teacher inter-site travel costs
• childcare vouchers
• payments to site service officers (caretakers, school keepers) for expenses such as house gas, rates, council taxes, electricity and telephone rental
• car parking fees3807
• Apprenticeship Levy – Lump Sum (0.5% pay bill charge)1610

E09: Staff development and training

E09: Staff development and training
Includes:Excludes:
• development and training costs for all staff (directly and not directly employed) at the school, including apprenticies1715
7921
External Trainers
minibus training
•cost of supply staff used to cover the teacher absenceSee E02 or E26
• cost of all in-service training courses and other development opportunities1802
• cost of equipment and resources to provide in service training1802

E10: Supply teacher insurance

E10: Supply teacher insurance      
Includes:Excludes
• premiums paid to insurers for supply teacher cover1831•premiums paid to insurers for cover other than for teacher absenceSee E11
• sums de-delegated by the LA for centrally managed schemes for teaching staff7935•vehicle insuranceSee E23
costs – supply cover (long-term sickness, maternity, trade union and public duties)•accident and public liability insurance for persons not employed directly by the schoolSee E23
•school trip insuranceSee E23
•premises related insuranceSee E23
•non-teaching cover supervisorsSee E11
Further information
This is important to help manage risk at your school. Premiums may vary according to the claims history or as schools choose the level of excess they wish to accept.
Where policies cover wider areas (e.g. for other staff and contract supply staff) please ask your insurer to apportion premiums across each appropriate CFR heading.
E11: Staff-related insurance      
Includes:Excludes:
• cover for non-teaching staff absence including unqualified cover supervisors1832•premises related insuranceSee E23
• employee related insurance for accident and liability, assault, fidelity guarantee, libel and slander1830•insurance premiums paid to cover teaching absence for staff directly employed by the schoolSee E10
• sums de-delegated by the LA for centrally managed schemes for non-teaching staff costs – supply cover (long-term sickness, maternity, trade union and public duties)7936•accident and public liability insurance for persons not employed directly by the schoolSee E23
•vehicle insuranceSee E23
•school trip insuranceSee E23

E12: Building maintenance and improvement

E12: Building maintenance and improvement
This category is a specific service grouping.
Includes:Excludes:
•charges by contractors for internal and external repair, maintenance and improvement to buildings and fixed plant, including costs of labour and materials2101
2102
Building Maintenance – Unforeseen
Building Maintenance – Programmed
•cost of premises staff who are directly employed by the schoolSee E04
2251
7962
Other Building Maintenance
DMP & VA PROMISE
•cost of improvements that is above the school / LA de minimis levelSee CE01 or CE02
•related professional and technical services, including labour costs where supplied as part of the contract / service2104
7922
Surveys
Internal planning
•cost of maintenance and improvement of special facilities or community-focused facilitiesSee E24 and E32
•costs of materials and equipment used by directly employed staff for internal and external repair, maintenance and improvement to buildings and fixed plant2261
•fixtures and fittings, e.g. carpet, curtains2401
Further information
For benchmarking purposes, you should look at this expense heading alongside the capital expenditure heading CE01 and CE02 to ensure you get a full picture that takes account of different de minimis levels for capitalisation.
In the event that buildings and grounds maintenance and improvement are performed under one contract, please ask your supplier to identify the costs separately.

E13: Grounds maintenance and improvement

E13: Grounds maintenance and improvement
This category is a specific service grouping.
Includes:Excludes:
•maintenance and improvement on gardens and grounds, including car parking, play areas, playground equipment, sports fields and pitches on the school campus2702•cost of staff where they are directly employed by the schoolSee E04
•related professional and technical services, including labour costs where supplied as part of the contract /service2701•cost of improvements that is above the de minimis levelSee CE01 or CE02
•cost of maintenance and improvement of special facilities or community-focused facilitiesSee E24 and E32
Further information
For benchmarking purposes, you should look at this expense heading alongside the capital expenditure heading CE01 and CE02 to ensure you get a full picture that takes account of different de minimis levels.
In the event that buildings and grounds maintenance and improvement are performed under one contract, please ask your supplier to identify the costs separately.

E14: Cleaning and Caretaking

E14: Cleaning and Caretaking
This category is a specific service grouping.
Includes:Excludes:
•supplies used in cleaning and caretaking2601•cost of staff where they are directly employed by the schoolSee E04
•cost of equipment such as floor polishers, vacuum cleaners and other hardware
•charges by contractors for providing a cleaning service2601
•charges by contractors for providing a caretaking service2601
•related professional and technical services4379
Further information
If the school has a contract for cleaning, covering all costs including supply of labour, cleaning solutions and materials, all costs should be included in this specific service grouping. 
If the school directly employs cleaning and/or caretaking staff, the costs of equipment, cleaning solutions and materials should be included in this specific service grouping and staff costs shown in E04. 
For comparative purposes, benchmarking might involve comparing similar schools where the services are wholly contracted out or provided in house and comparing costs under E04 with E14 to help identify the relative costs of contracting out versus in-house provision.

E15: Water and sewerage

E15: Water and sewerage
Includes:Excludes:
•all costs related to water and sewerage2361•any costs arising from repairs or maintenance to water or sewerage systemsSee E12 or E13
•emptying of septic tanks
Further information
Benchmarking water expenditure over a time series and across similar schools may highlight areas of overspending due to leaks or otherwise.

E16: Energy

E16: Energy
Includes:Excludes:
•all costs related to fuel and energy, including fuel oil, solid fuel, electricity and gas2302Electricity•any costs arising from repairs or maintenance to energy suppliesSee E12 or E13
2304Gas
2306Solid Fuel
2307Oil & LPG
•repayment of Salix loans for energy efficiency projects5902
Further information
Energy may be a controllable expense within a school’s budget and identified separately it can lead to better conservation, for both environmental and expense reasons.

E17: Rates

E17: Rates
Includes:
•non-domestic rates expenditure (NNDR)2341
Further information
This is separate from other occupation costs because it is imposed and therefore not a controllable expense. Unlike other items in E18, where there will be some element of control, it is a difficult area to benchmark.

E18: Other occupation costs

E18: Other occupation costs
Includes:Excludes:
•rents, lease or hire charges for premises2321•cost of staff where they are directly employed by the schoolSee E04 and E07
•refuse collection2602External
ŸŸ7923Internal Waste (Composting)•emptying the septic tanksSee E15
•hygiene services, e.g. paper towels, toilet rolls, hand driers etc.2603
•security patrols and services2604
•CCTV/burglar alarm maintenance contracts2604
•landlord’s service charges2321
•health and safety costs, including fire-fighting equipment4007
•electrical testing and pest control4007
Further information
If the school has a contract, e.g. for security services, covering all costs including supply of labour and maintenance, all costs should be included in this specific service grouping.

E19: Learning Resources

E19: Learning Resources
Includes:Excludes:
•achievement gifts and prizes awarded to pupils6101•curriculum ICT costsSee E20 and CE04
•books (library and text books)4401•resources that are used for administrative purposesSee E22
•charges for the school libraryŸŸWhere a resource is used for curriculum and administrative purposes, and where costs are material, costs or estimates of the split should be coded separately at the time of purchase
•classroom and learning equipment (excluding ICT equipment)4003Materials and consumables
4401Learning resourses (excl IT equipment)
•curriculum transport, including minibus expenses such as maintenance, tax, fuel (excludes insurance see E23)3002Establishment Vehicle Costs (inc Maintenance)
3401DCC Transport Recharges
3403Transport Recharges (TCS FLYS ONLY)
3501Hire of Vehicles (Non TCS)
3506Operating leases – vehicle
7924Internal Recharges Communities (Transport)
•furniture used for teaching purposes4401
•pupil travel for work experience placements
•purchase, lease, hire or maintenance contracts of audio-visual or other equipment used for teaching7934CFRE19Equip used for teaching through VELP
•reprographic resources and equipment used specifically for teaching purposes4401
•school trips and educational visits4331
•servicing and repairs to musical instruments and PE equipment used as part of the curriculum
•subscriptions, publications, periodicals and copyright fees associated with the curriculum, including sums de-delegated by the LA (not nationally administered licences purchased by the Secretary of State)4401
•teaching materials4003
•television licence fees used for teaching purposes4401
•payments to alternative provision services including pupil referral units (PRU), non-maintained special schools (NMSS), and independent schools4369
•primary school PIP examination costs
•payments made to students in receipt of the 16-19 Bursary Fund6101Manage code G147 & G157

E20: ICT learning resources

E20: ICT learning resources
Includes:Excludes:
•educational software including site or other licences, hardware including keyboards, monitors, printers etc. used for teaching purposes4541•resources that are used for specific administrative purposes. Where a resource is used for curriculum and administrative purposes, and where costs are material, costs or estimates of the split should be coded separately at the time of purchaseSee E22
•purchase, lease, hire or maintenance contracts of ICT used for teaching4541
7934CFRE20ICT purchased through VELP
•costs of broadband, ISDN, ASDL or other dedicated phone lines4541
Further information•ICT expenditure that is over the de minimis levelSee CE04
It is important to look at this expenditure heading with CE04 to get the full picture of hardware, software, supplies and peripherals that are purchased during the year.

E21: Examination Fees

E21: Examination Fees
Includes:Excludes:
•the costs of test and examination entry fees and any accreditation costs related to pupils. This includes GCSEs, A/AS levels and the European Baccalaureate
•administrative costs e.g. external marking
4312
4312
•primary schools wouldn’t expect to see any expenditure in E21. However, if there are any administrative costs (e.g. for external marking) incurred by taking these examinations, they should be included in E21. The cost of examination resources, like the test papers themselves, should be recorded under E19

E22: Administrative Supplies

E22: Administrative Supplies
Includes:Excludes:
•administrative stationery4203•any costs directly attributable to the curriculumSee E19 and E20
•administrative printing4201•material costs directly attributable to another specific service grouping
•administrative reprographics4201
•postage4501
•bank charges4205
•advertising (but not for recruitment – see E08)4202
•telephone charges (not dedicated internet lines – see E20)4590Telephones (Exc. Mobiles & Smart Phones
4589Mobiles & Smart Phones
•medical and domestic supplies
•purchase, hire or maintenance contracts of ICT or other equipment not to be used for teaching purposes4510IT Hardware – PC, Laptop, PDAs
4511IT Hardware – Scanners, Printers
4512IT Software
4513IT Licences
4514IT Consumables – Cartridges
4515IT Maintenance
•purchase, hire, lease and maintenance of furniture and equipment not used for teaching purposes4001Equipment
4002Furniture
7934CFRE22Admin Furniture & Equipment through VELP
•subscriptions, publications, periodicals and copyright fees not related to the curriculum4085Books & Publications
4801Subscriptions
•school publications e.g. parents’ report and school brochure4201
•any governors’ expenses as they should not be attached to any staff related costs3804
•marketing costs for school prospectuses4201

E23: Other Insurance Premiums

E23: Other Insurance Premiums
Includes:Excludes:
•sums de-delegated by the LA for centrally managed insurance schemes4204•insurance for supply teacher coverSee E10
•premises related insurance2801External Premises Insurance•other staff insurance coverSee E11
4204Internal Premises Insurance
•vehicle insurance3701TCS Charges Only as requires Fleet Ref
•accident and public liability insurance for persons not employed directly by the school2801
•school trip insurance4204
•sums de-delegated by the LA for contingencies (including support for schools in financial difficulties, new/closing/amalgamating schools, closing school deficits)4204
Further information
Where a general policy includes staff related insurances, please ask your insurer to identify the premiums separately.

E24: Special Facilities

E24: Special Facilities      
Includes:Excludes:
•swimming pools and sports centres•staff costs associated with managing and supporting the special facility for directly employed staffSee E03 – E07
•boarding provision
•rural studies and farm units
•payments by your school to another school for the benefit of pupils at the other school, e.g. by a partner school in a collaboration or cluster to other schools to promote release for training7963
7964
Maintained
LPS
•staff teaching in the special facility
•school trips
•residential special schools
See E01 and E02
See E19
See E19
•any community-focused expenditureSee E31 and E32
•pupil inter-site travel, e.g. moving between sites
•expenses relating to before and after-school clubs4332
•delegated home to school transport
•indirect employee expenses and agency staff expenses relating to a special facility
•purchase of trading items for re-sale, e.g. school uniforms, books, stationery4333
•donations paid by the school to a charity4902
•community education with a benefit to the pupils at the school
Further information
Attribute costs for special facilities, excluding staff costs. You should mention in the text fields on the CFR collection or third party software what special facilities are provided at the school. Expenditure on special facilities which are primarily for the benefit of pupils and the school should be coded under E24. Expenditure on facilities which are primarily for the benefit of the wider community should be coded under E31 and E32. 
       

E25: catering supplies

E25: catering supplies
This category is a specific service grouping.
Includes:Excludes
•non-capital catering equipment4008•cost of staff where they are directly employed by the schoolSee E06
•provisions4102
•other supplies used in catering, e.g. cleaning materials, protective clothing4152•cost of any kitchen or catering equipment above the de minimis levelSee CE03
•purchase, rent, lease or hire of catering vending machines
•full cost of service contract4101
7965
External
Internal  production kitchens
•related professional and technical services4378
•repairs and maintenance of kitchen equipment, including safety checks4008
•cost of providing free school meals and milk4101Catering Services inc Pupil Meals
4103Catering Consumables
Further information
If the school has a contract for catering, all costs, including supply of labour, food and beverages are to be included in this grouping.
If the school directly employs catering staff, the cost of supplies should be included in this service grouping and staff costs shown in E06.

E26: Agency supply teaching staff

E26: agency supply teaching staff
Includes:Excludes:
•cost paid to an agency for teaching staff that have been brought in to cover teacher absence. Includes: cover of any period and for all reasons including illness, absence for training, and any leave4321•supply teachers employed directly by the schoolSee E02

E27: Bought-in professional services - curriculum

E27: bought-in professional services – curriculum
Includes:Excludes:
•professional services, consultancy and advice purchased from the LA or a third party in support of the curriculum4376•cost of staff where they are directly employed by the schoolSee E01 to E03
•ICT consultancy services for the curriculum4372•cost of agency supply staffSee E26
•payments to any visiting lecturers/speakers4376•consultancy and advice for administrationSee E28
•courses purchased for students from external providers, e.g. further education colleges or other schools4376
7925
External
Internal – Haven Banks Courses (Child & Adult Protection)
•examination invigilators4376
•music teachers who are self employed4376
•peripatetic music teachers employed by the LA
•support for minority ethnic pupils or underachieving groups, including sums de-delegated by the LA4376
•behaviour support services, including sums de-delegated by the LA4376
•library and museum services, including sums de-delegated by the LA4376

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

E28a: bought-in professional services – other (except PFI)
Includes:Excludes:
Professional services, consultancy and advice to staff and governors purchased from the LA or an external party relating to:7933All internally bought-in Services for LPS Schools (If maintained see codes below)•cost of staff where they are directly employed by the schoolsee E04 – E07
•management4377External – Other Professional Services•consultancy and advice for curriculumSee E27
7961Int Rech – management (schools)
•finance4371External – Finance Services
4402External – Audit Costs
4403Internal Audit Costs (P Ledger Expenses)
7939Internal – Treasurers
•legal4314Legal Fees & Disbursements
4375External – Legal Advice
7929Internal – Legal & Communnications
•personnel4373External – Personnel Advice
7931Internal – HR One (Personnel)
•premises4377External – Other Professional Services
7932Internal – BSS (Premises)
•clerking service, if a clerk is not directly employed by the school
•sums de-delegated by the LA for the central administration of free school meals (FSM) eligibility4370
•any security personnel employed to bank revenue funding
These codes need to be analysed for CFR purposes to ensure appropriate coding within the CFR structure
Other Fees & Charges4311This should be cleared by year end to valid codes.
Miscellaneous Expenditure4901This should be cleared by year end to valid codes.
Int Recharges – Education & Learning7926This code covers too many categories. Please check the list above for the most suitable 79xx.
Any balance will need to be identified to a CFR code via a job code CFRExx
VELP (Internal Recharge)7934Can be within several catergories.
You must enter the correct CFRExx, based on tables above in the Job code. Check purchases with Capital Team

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

E28b: bought-in professional services – other (PFI)
Includes:Excludes:
•payments to the school to the LA for the cost of a PFI contract4881Obtain detail of PFI contributions and breakdown into Premises costs•cost of staff where they are directly employed by the schoolSee E04 – E07
•consultancy and advice for curriculumSee E27

E29: Loan interest

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

E30: Direct revenue financing (revenue contributions to capital)

E30: direct revenue financing (revenue contributions to capital)
Includes:Excludes:
•all amounts transferred to CI04 to be accumulated to fund capital works: this will also be recorded at CI04 – may include receipts from insurance claims for capital losses received into income under I11R001•funds specifically provided for capital purposesSee CI01 – CI03
•any amount transferred to a local authority reserve to part fund a capital scheme which is being delivered by the local authority – this will not be matched by an income figure in the ‘income’ or ‘capital income’ lines
•any contribution made by a voluntary aided (VA) school from revenue funding to the governors’ liability for capital expenditure.
•any repayment of principal on a capital loan from the LA
•maintained schools may not enter into loan agreements with other bodies – no maintained school may borrow money (including contracting to a financial lease), other than from their local authority, when a loan scheme exists, without the permission of the Secretary of State.

E31: Community-focused school staff

E31: community-focused school staff
Expenditure on salaries and wages of staff employed directly by the school for community purposes, consisting of gross pay including allowances, maternity pay and the employer’s contributions to national insurance and superannuation.
Includes:Excludes:
•adult education tutors, where the school manages an adult education programme•cost of school staff who are not employed directly by the school for community-focused activitiesSee E01 – E07
•cost of all staff employed directly by the school for community-focused activitiesExpenditure on Manage Codes G121, G122, G126, G127, G136 & G146
should be stripped out of other CFR Lines and coded here
Further information
Schools can spend their delegated budget on community facilities and may receive other sources of funding to be attributed to community-focused activities. A school would only incur costs in E31 if they directly employ staff to facilitate a community-focused facility or activity, (i.e. one that is primarily for the benefit of the wider community rather than their pupils), or if the school directly contracted a third party to facilitate the facility or activity.
       
Example:
If the school directly employs or contracts a pottery teacher to run a class for pensioners the income would be shown in I17 (community-focused school income) and the expenditure in E31/E32 (community-focused school staff/costs). premises, i.e. for a wedding reception, and the income would be recorded in I08a. The school would need to ensure that the letting rate covered all of its occupation costs (including utilities and insurance) and would code these as normal under E01 – E30. However if a pottery teacher came to the school and asked if they could run a pottery class for pensioners independently of the school, the school could agree to let out its art room to the individual in the same way it could let out any part of its premises and the income would be recorded as in I08. The school would need to ensure that the letting rate covered all occupation costs and would be coded as normal under E01-E30.
       
       

E32: Community-focused school costs

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

Capital Income

CI01: Capital income

CI01: capital income
Includes:Excludes:
•capital funding from public sources, which is managed by the governing body, including devolved formula capitalC991Devolved Formula Capital•voluntary incomeSee CI03
•proceeds from the sale of fixed assets•direct revenue fundingSee CI04
•loans from the LA to fund specific capital schemesC995
•VA schools should record DFS received even if the funds were sent to the diocese

CI03: Voluntary or private income

CI03: voluntary or private income
Includes:Excludes:
•voluntary or private income including donations dedicated for use as capital fundsC993External contributions & Donations•voluntary or private income that will be used to fund day-to-day operations of the schoolSee I13
C994Other External Grants
Further information
Voluntary or private income for capital purposes is the amount that is raised by the school, or donated to the school, for the sole intention of using the funds for investment at the school. 

CI04: Direct revenue financing

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

Capital Expenditure

CE01: Acquisition of land and existing buildings

CE01: acquisition of land and existing buildings
Includes:Excludes:
•cost of land acquisition including fees and charges related to the acquisitionC101Land•construction of new buildingsSee CE02
•cost of acquiring existing buildings, including fees and charges related to the acquisitionC102Existing Buildings
C103Stamp Duty
C104Legal Fees
C105Other Fees
C106Compensation
C107Other Direct Costs
C108Internal fees on acquisition

CE02: New construction, conversion and renovation

CE02: new construction, conversion and renovation
Includes:Excludes:
•cost of new construction, including feesC251Replacement Main contracor costs•cost of land and existing buildingsSee CE01
C252Replacement Other Contractor costs•costs for conversion and renovation under the school’s de minimis threshold – this is revenue spendingSee E12
C451Replacement NPS Ltd Fees & Expenses
C452Replacement Non-NPS Ltd Fees & Expenses
C455Replacement Other Consultant/Professional Fees
C459Replacement Internal EDG Design
C460Replacement Internal DCC works
•cost of conversions and renovationsC470Architect Fees
C471Surveyor Fees
C472Engineering Fees
C473Planning & Building Regulation Fees
C474tender Adverts & Statutory Notice Fees
•costs of extension to existing premisesC225Main Contractor
C226Other Contractor
C420Upgrade NPS Ltd Fees & Expenses
C421Upgrade Non-NPS Ltd Fees & Expenses
C424Upgrade Other Consultant/Professional Fees
C428Upgrade Internal EDG Design
C429Upgrade Internal DCC Fees
Further information
Expenditure from this heading can be benchmarked alongside E12 and E13 to provide an overall picture of expenditure on buildings and grounds at the school.

CE03: Vehicles, plant, equipment and machinery

CE03: vehicles, plant, equipment and machinery
Includes:Excludes:
•any capitalised expenditure, including the acquisition, renewal or replacement of vehicles, equipment or machinery to be used at the schoolC601
C602
Fittings and Furnishings long life > 5 years
Fittings and Furnishings short life < 5 years
•leasing costs – schools are not allowed to enter finance leases and all operating lease costs are revenueSee CE04
C630Cars or light vans up to 3500kg•capital expenditure on ICT equipmentSee CE04
C631Medium sized vehicles up to 7500kg
C632Large sized vehicles over 7500kg
C633Minibuses (PCV) Max 16 passengers
C634Buses (PCV) more than 16 passengers
C635Other motorised plant and equipment
C636Vehicle attachments – trailers etc

CE04: Information and communication technology

CE04: information and communication technology
Includes:Excludes:
•purchase of computer hardware and software where these are to be capitalised.C610ICT Hardware – Servers, PC’s, Laptops•where costs of ICT consultancy can be identified separately, they should be allocated under the specific revenue expenditure groupsSee E27 and E28
C611ICT Peripherals – external devices
C612
C613
ICT Telecomes ICT Network interfaces
Other Technology – Copiers
•costs of training for staff in the use of ICT systemsSee E09
C614Internal ICT Hardware•leasing costs – schools are not allowed to enter finance leases and all operating lease costs are revenue
C701ICT Software Licenses – life > 3 years
 C702ICT Software Licenses – life > 3 years
Further information
Small purchases should not be capitalised. Your local authority should advise on an appropriate (de minimis) value, below which transactions should be charged to revenue.      
Illustrative example:
A local authority sets a de minimis level of £2,000. 
A school buys one computer costing £500 – revenue expenditure
A school buys five computers costing £500 each, or £2,500 in total – capital expenditure      

Balances

B01: committed revenue balances

B01: committed revenue balances
Includes:Excludes:
•committed cumulative balance of income, including any committed revenue balances carried over from previous years, less expenditure from revenue funding sources during the financial year and any clawback of committed balances during the year by the local authority•any amount already spent during this year – all expenditure, regardless of how it was funded, should be recorded under the most appropriate expenditure heading in the framework
•any unspent voluntary income brought into the public accounts in the financial year for specific purposes•details of balances available in trust funds or other non-public accounts
•any earmarked public funds (in accordance with the terms of the local authority’s scheme)•any uncommitted balancesSee B02
•any unspent and committed pupil-focused extended school funding and/or grants•any community-focused school balancesSee B06
•unspent amount of current financial year’s Pupil Premium grant
Further information
Please include details of the items that this balance is earmarked for in the text fields when submitting your consistent financial reporting return at the end of the financial year. Please note that this figure cannot be a NEGATIVE. Commitments can only be made up to the value of balances available; further expenditure will need to be made out of future income. Any negative balances should be shown in B02.

B02: Uncommitted revenue balances

B02: uncommitted revenue balances
Includes:Excludes:
•uncommitted cumulative balance of income, including any uncommitted revenue balances from previous years, less expenditure from revenue funding sources during the financial year and any clawback of uncommitted balances during the year by the local authorityR999•capital revenue balances
•committed balances
•community-focused school balances
See B03 and B05
See B01
See B06

B03: Devolved formula capital balance

B03: devolved formula capital balance
Includes:Excludes:
•Devolved formula capital including roll-over from previous yearsC998Balance Brought Forward•any other capital balancesSee B05
C999Balance Carried Forward

B05: Other capital balances

B05: other capital balances
Includes:
•sum of all other capital balances not already accounted for – this includes capital funding received during previous financial years from specific grants which no longer exist•balances that appear in the frameworkSee B01 to B03

B06: Community-focused school revenue balances

B06: community-focused school revenue balances
Includes:Excludes:
•any unspent community-focused school balances should be recorded here•pupil-focused extended school balancesSee B01 or B02
•any carried forward community-focused school balances from previous years should be shown here

Opening Balances

OB01: opening pupil-focused revenue balance

Sum of B06 from previous financial year

OB02: opening community-focused revenue balance

Sum of B06 from previous financial year

OB03: opening capital balance

Sum of B03 and B05 from previous financial year