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Consistent Financial Reporting 2020/21


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Introduction

Guidance to help schools collect information about their income and expenditure.

The consistent financial reporting (CFR) framework provides a template for schools to collect information about their income and expenditure by financial years.

The CFR framework applies to maintained schools and pupil referral units. It’s optional for nurseries and non-maintained special schools.

NOTE: 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.

If you identify any errors or omissions when using this document, please inform the Education Finance Team via email

Guidance

This document can be used to identify the correct item code to be used for a transaction relating to a particular Consistent Financial Reporting (CFR) Heading.

CFR headings can be seen on the left when scrolling down the page, when clicked, the page will scroll automatically to the CFR heading chosen.

Item codes are shown to the left of the sub-section, with a narrative to explain what type of transaction the code should be used with.

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.

Purpose

The consistent financial reporting framework (CFR) provides a standard template for schools to collect information about their income and expenditure in the financial year 2020 to 2021. The information collected is used to support benchmarking and enables comparative reports to be produced for governors and local authorities.

The CFR framework applies to maintained schools and pupil referral units. It is optional for nurseries and non-maintained special schools.

Governing bodies of maintained schools must provide the local authorities with a financial statement, presented in accordance with the approved headings and sub-headings set out in the Consistent Financial Reporting (England) Regulations 2012 and in compliance with the established accounting practices of the local authority.

This includes:

  • All allocations and other income received in a financial year including any balances brought forward from the previous financial year
  • All expenditure within that financial year
  • A summary of the school’s financial position at the end of that financial year

The guidance is aimed at:

  • Local authority finance officers
  • School finance officers
  • Business managers
  • Bursars

The Department for Education uses COLLECT (Collections On-Line for Learning, Education, Children and Teachers) to capture CFR data from schools and local authorities. Further information about the CFR framework and data collection is available online.

New in 2020-2021

Data itemGuidance
Federated flagPlease enter a return-level note to signify which schools are included in the federation. Please quote school name and estab number.
Data versionThis will be an automatic response from the schools MIS system. If there are any red errors on the CFR return preliminary will be attached to it, if there are no red errors then final will be attached.
Complete: Is this data for a full financial year?Y = full year, N = partial year i.e. school opened or closed.
Cash or Accruals accountingYou must enter either Cash or Accruals.
Rates exemptIf your school is rates exempt, then please enter Y, otherwise N.
InsuranceIf your schools insurance policies/premiums have been purchased centrally, at no cost to the school, then please enter Y, otherwise N.

Risk protection arrangement (RPA)

There has been text changes made to I11, E23 and E30 to reflect the risk protection arrangements (RPA) on pages 11, 26 and 30.

Coronavirus (COVID-19)

We have made amendments to I18 to collect information on grants provided specifically in connection with COVID-19.

Federated schools receiving a single budget share

The School and Early Years Finance Regulations (England) allow for a local authority to allocate a single budget share to a governing body where there are two or more schools federated under section 24 of the Education Act 2002.

Federated schools receiving a single budget share should report collectively in their CFR return. Each school will retain their own establishment number and so it is for the schools and local authority to agree which establishment number the federation will report against. When submitting CFR returns for these schools, please inform us in the notes section which schools are in the federation and which establishment number they are reporting against.

Federated schools receiving separate budget shares should report separately in their CFR return.

Schools holding money on behalf of other schools

There are instances where schools hold money on behalf of other schools as part of a hub or network to carry out projects. This can result in under/over reporting of expenditure items in the CFR return for individual schools within the hub/network. Local authorities should pro-rate the funding between the individual schools within the hub/network, in order to avoid this discrepancy in the CFR returns.

If the situation still arises, the local authority should net off the income and expenditure for schools in this position before they submit the CFR returns to the Department, ensuring that correct income, expenditure and balances are reported for each school. Please include in the notes section of the CFR returns information about the netting off, which schools this has affected and how.

Timescales

1st April Each year – Schools will be required to review transactions and monitor ledger codes.

Any CFR changes are to take effect from the 1st April each year and will require schools to update SIMS to reflect changes in CFR categories and codes.

If government introduce a new CFR category then the update to FMS will take place in the Spring CAPITA update which normally is around March. Therefore, a school will not be able to link to a new CFR code until right at year end.

Income

I01: Funds delegated by the Local Authority (LA)

This is the major share of funding provided by the local authority to the school. All delegated funding other than sixth form funding should be included here.

Includes:

9050 – The school’s budget share, excluding any deduction for services to maintained schools formerly funded through the Education Services Grant part 7 of Schedule 2 to the School and Early Years Finance (England) Regulations 2020 but before any de-delegation for central school services part 6 of Schedule 2 to the Regulations

9056 – Any additional funding from the LA that is not formally included in the school’s delegated budget but is managed by the school, including any extra funding from the LA’s high needs budget that has been targeted to specific mainstream schools because they have a disproportionate number of pupils with Special Educational Needs (SEN), or type of SEN

9050 – Funding for nursery pupils, i.e. 2,3 and 4 year olds

9154 – Funding for Early Years Pupil Premium

9051 – Notional SEN budget included within budget share

9053 – 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

9050 – Hospital place funding

9152 – Teachers pay grant

9153 – Teachers pension grant

Excludes

  • Sixth-form funding (see I02)
  • High needs top-up funding outside the budget share (see I03)
  • Minority ethnic funding which is not already included in the budget share (see I04)
  • Pupil premium funding (see I05)
  • Capital funding (see capital income)
  • Any balances carried forward from previous years
    funding for SEN or alternative provision services provided by the school on behalf of a local authority or other school (see I08)
  • Funding provided specifically in connection with COVID-19 (see I18)

I02: Funding for Sixth-Form students

Includes:

9058 – Funding from public sources for sixth-form students

9058 – Education and Skills Funding Agency (ESFA) funding

9058 – Additional Learning Support Funding for sixth forms from the ESFA within their main ESFA budget
allocations

9058 – 16-19 Bursary Fund (Manage Codes G147 & G157)

9058 – Post-16 high needs place funding (Elements 1 & 2)

Excludes:

  • Voluntary sources of funding for sixth-form students (see I13)
  • Any balances carried forward from previous years
  • High needs top-up funding (element 3) provided by the local authority direct to the school (see I03)

I03: High needs top-up funding

Funding outside the school budget share.

Includes:

9052 – High needs top-up funding (from any commissioner – home local authority, other local authority or other school)

9213 – If income is received direct from Other LA to the school and not via normal top up funding 9052

9052 – Any top-up funding (element 3) from any local authority for sixth-form students with high needs

9052 – Disability Access Fund (DAF)

Excludes:

  • Voluntary sources of funding for high needs pupils (see I13)
  • Place funding delegated by the local authority to a special unit or resourced provision in a mainstream school, to a special school, or to a pupil referral unit – this forms part or all of the school budget share (see I01)
  • Notional SEN budget within the school’s budget share (see I01)
  • Funding for SEN or alternative provision support services commissioned by a local authority for delivery by the school under a service level agreement (see I08)
  • Any balances carried forward from previous years

I04: Funding for minority ethnic pupils

Any devolved funding which is allocated in addition to the school’s budget share.

Includes:

N/A – Any publicly-funded source intended to promote access and opportunity for minority ethnic pupils, in support of English as an additional language or as part of a wider focus on raising attainment

Not currently used as no devolved funding

Excludes:

  • Voluntary sources of funds for minority ethnic and traveller pupils (see I13
  • Any balances carried forward from previous years
  • Any amounts allocated within de-delegated budget share (I01)

I05: Pupil premium

Includes:

9054 – Pupil premium funding

9210 – Pupil premium funding received directly from local authorities other than the school’s maintaining authority

9054 – Summer school funding

Excludes:

  • Any other source of funding for deprived pupils
  • Any balances carried forward from previous years
  • Early years pupil premium (see I01)

I06: Other government grants

Includes:

9028 – Syrian Refugees (Home Office)

9065 – Income from the National College for Teaching and Leadership

The total of all development and other non-capital grants from government not included in the lines above (Item codes listed below)

9003 – Early Intervention Grant (EIG)

9043 – Primary Spaces Programme (Sport England)

9044 – Music Grant (Arts Council)

9048 – Support Fund (MOD)

9049 – Connecting Classrooms (British Council)

9066 – EFA (Other)

9079 – Comenius / Erasmus (British Council)


9702 – Salix loans (i.e. specific funding from SALIX for energy efficiency projects)

9055 – Year 7 catch-up premium

9066 – School Direct salaried programme

Excludes:

  • Grants or monies from government captured in I01 to I05 above
  • Payments by government agencies for goods or services provided by the school
  • Big Lottery Fund (see I07)
  • Grants not funded through government (see I07)
  • Any balances carried forward from previous years

I07: Other grants and payments received

Includes:

9203 – Big Lottery Fund or Lottery Grants

9099 – European Union funding

9203 – Grants not funded through government NOTE: An Explanation is required when using this code for year-end

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

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:

  • 9621 – Maintained School
  • 9622 – Local Payment School

9313 – If the school is receiving the income from an Academy / External Learning Partnership (eg SCITT)

9202 – If the school is receiving the income from another Local Authority (OLA)

9201 – Milk subsidy (Dept of Health)

9321 – Income from recycling refunds such as paper, glass and plastic

9306 – Any funds for training accessed from local authority’s apprenticeship levy account (Only if school is a training provider)

Excludes:

  • Grants received from government sources (see I01 to I06)
  • Refunds or rebates from over charge or over payment, should be credited against original expense account
  • Any balances carried forward from previous years
  • Payments received from other sources for which your school has provided a service (see I08)
  • Payments received from other schools for services provided by your school (see I08)

I08a: Income from letting premises

Includes:

9346 – Income from letting out school premises on an ad-hoc, regular or long term basis

I08b: Other income from facilities and services

Includes:

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:

9305 – External customers (Eg. Academies)
9605 – LA Schools


9333 – Income from assets such as the hire of equipment or other facilities

9332 – All other income the school receives from facilities and services, e.g. income for consultancy, training courses and examination fees

9501 – Any interest payments received from bank accounts held in the school’s name or used to fund school activities

9302 – Income from sale of school uniforms, materials, private phone calls, photocopying, publications, books etc.

9331 – Income from before and after school clubs

9303 – Income from the re-sale of items to pupils e.g. musical instruments, classroom resources, commission on photographs, etc.

N/A – Income from non-catering vending machines


Income from a pupil-focused special facility, see item codes below:

9310 – Music Tuition
9318 – Nursery


9391 – Rental of school premises including deductions from salaries where staff live on site

4374 – Babcock Income in schools – Agency income – Curriculum Support Schools

9332 – Income from universities for student/teacher placements (If this is a School Direct Salary Programme, see I06)

9332 – Income from energy/feed-in tariffs

9070 – 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

9220 – Income for tax free childcare receipts from the government school

Other Income Codes
These codes need to be analysed for CFR purposes to ensure appropriate coding within the CFR structure.

9601 – Internal Recharges(This code covers too many categories. Please check the list above for the most suitable 96xx)

9619 – LPS Internal Recharges(This code covers too many categories. Please check the list above for the most suitable 96xx)

9389 – Miscellaneous Income (This code should be cleared by year end to valid codes)

Excludes:

  • Payments received from other schools for which you have not provided a service (see I07)
  • Income from community-focused special facilities (see I17)
  • High needs place funding (see I01)
  • High needs top-up funding (see I03)
  • Any balances carried forward from previous years

I09: Income from catering

Includes:

9301 – Income from catering, school milk provision and catering vending machines

9301 – Any payments received from catering contractors, e.g. where a contractor is in default of contract or has previously overcharged the school

Excludes:

  • Receipts for catering for external customers (see I08)
  • Income from non-catering vending machines (see I08)
  • Any balances carried forward from previous years

I10: Receipts from supply teacher insurance claims

Includes:

Payments from staff absence insurance schemes (including those offered by the LA) to cover the cost of supply teachers, item codes listed below:

9612 – Maintained

9620 – LPS

9214 – External

Excludes:

  • Insurance receipts for any other claim, for example absence of non-teaching staff, or building, contents, and public liability (see I11)
  • Any carry-forward balances from previous years

I11: Receipts from other insurance claims

Includes:

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:

9604 – Maintained

9624 – LPS

9204 – External

Further Information

Sometimes an insurance receipt relates to a claim for a capital item. When this is the case, the income should first be recorded under this heading and then moved into the capital section of the framework via direct revenue financing, E30.

Excludes:

  • Insurance receipts from teacher absence claims (see I10)
  • Any carry-forward balances from previous years

I12: Income from contributions to visits

Includes:

9330 – Income from parental contributions requested by the school, e.g. educational visits, field trips, boarding fees

9330 – Payments to the school for damage done by pupils

Excludes:

  • Donations and voluntary funds (see I13)
  • Any balances carried forward from previous years

I13: Donations and/or voluntary funds

Income recorded against this code has been paid into the main school budget during the financial year. It excludes money that has remained in the school’s private accounts throughout the year.

Includes:

All income from private sources under the control of the governing body available for the purposes of the school or for the purposes of the maintenance of any part of the school premises, including:

9382 – Income provided to the schools account from foundation, diocese or trust funds during the year to support educational needs at the school

9382 – Business sponsorship

9381 – Income from fundraising activities

9382 – Any contributions from parents (not requested by the school for specific services) that are used to provide educational benefits for students

Excludes:

  • Any contributions or donations that are not used for the benefit of students’ learning or the school
  • Any balances available in trust funds or other private or non-public accounts
  • Any balances carried forward from previous years

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

Includes:

(No item codes allocated for I15)

Any Government funds that are deemed to be for pupil-focused extended school activities

Other sources of funding to be attributed to pupil-focused extended school activities

Excludes:

  • Any charges for these activities should still be captured in income from facilities and services (see I08)
  • Any funding which is to be attributed to a community-focused activity (see I16)

I16: Community focused school funding and/or grants

Includes:

Sources of funding to be attributed to community-focused activities
Income on Manage Codes G121, G122, G126, G127, G136 & G146 should be removed from other CFR Lines and coded here.

Further information

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.

Excludes:

  • Any funding that is to be attributed to a pupil-focused extended school activity (see I15)

I17: Community-focused school facilities income

This code captures 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 (for example, the facility or activity is primarily for the benefit of the wider community rather than their pupils). This income should be recorded under I17.

The income they receive from facilities which are primarily for the benefit of their pupils and the school but are leased out to third parties not directly employed or contracted by the school, should be coded under I08. See codes E31 and E32 for an illustrative example.

I18: Additional grant for schools

We have expanded this line for 2020 to 2021 to capture grants that schools received in connection with COVID-19. There will now be 4 lines as follows:

I18A: Income from the Coronavirus Job Retention Scheme for staff who were furloughed by the school.

I18A Item Code: 9219

I18B: Income from the DfE grant scheme for reimbursing exceptional costs associated with COVID-19 that were incurred between March and July 2020.

I18B Item Code: 9229

I18C: Income from the £1bn COVID-19 catch-up package announced on 20 July 2020, and any other grants specifically associated with COVID-19, such as Digital Education Platforms. We will update this section if any further grants are announced in connection with COVID-19.

I18D: Income from other additional grants, including:

9059 – Secondary schools to release a PE teacher to work with local primary schools

9059 – Primary PE and sports grant

9069 – Universal infant free school meal funding

9069 – Free school meal supplementary grant

Expenditure

This section provides information on expenditure for schools

E01: Teaching Staff

Expenditure on salaries and wages of permanent teaching staff consisting of gross pay including allowances, maternity pay and the employer’s contributions to National Insurance and teachers’ pensions.

Relates to all contracted full time and part time teachers paid within the scope of the Education Act 2002

Includes:

SalaryOvertimeNational InsuranceSuperann
Teachers employed directly by the school including supernumerary/peripatetic teachers on short-term contracts101012101310
Expenditure on salaries and wages consisting of gross pay including allowances, maternity pay and the employer’s contributions to National Insurance and teachers’ pensions101012101310
Net any teachers’ maternity pay refunds here101012101310
Teaching and learning responsibilities (TLR)101012101310

Excludes:

  • Any teachers employed casually and directly i.e. supply teachers (see E02)
  • Any teacher not employed directly by the school such as agency staff (see E26 or E27)

E02: Supply Teaching Staff

Relates to all supply teachers paid within the scope of the Education Act 2002.

Includes:

Expenditure on salaries and wages consisting of gross pay including allowances, maternity pay and the employer’s contributions to National Insurance and superannuation

 SalaryOvertimeNational InsuranceSuperann
Salaries and wages for supply teaching staff employed directly by the school that are covering teaching staff absence for:102012201320
Curriculum release102012201320
Long term absence102012201320
Sickness absence102012201320
Training absence102012201320

Excludes:

  • Supply teachers not employed directly by the school (such as, paid via an agency or another third party), regardless of the period of cover (see E26 for agency supply teachers)

E03: Education Support Staff

Includes:

Expenditure on salaries and wages of permanent support staff employed directly by the school in support of students’ learning, consisting of gross pay including allowances, maternity pay and the employer’s contributions to National Insurance and superannuation

SalaryOvertimeNational InsuranceSuperann
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 officers1030113012301330
Cover supervisors1030113012301330
Staff employed to follow up attendance issues1030113012301330

Excludes:

  • Education support staff not employed directly by the school – where the cost is incurred as part of a service contract, these costs must be shown in the specific service grouping and not identified as separate staffing costs (see E27).

E04: Premises Staff

Includes:

Expenditure on salaries and wages of premises staff employed directly by the school, consisting of gross pay including allowances, maternity pay and the employer’s contributions to National Insurance and superannuation:

SalaryOvertimeNational InsuranceSuperann
Caretakers1040114012401340
Cleaners1040114012401340
Grounds staff1040114012401340
Maintenance staff1040114012401340
Porters1040114012401340
Messengers1040114012401340
Security staff1040114012401340

Excludes:

  • Premises staff not employed directly by the school. Where the cost is incurred as part of a service contract, these costs must be shown in the framework under that service heading, such as, cleaning under E14.
  • Premises staff employed to manage and support the school’s special facilities (see E07)

E05: Administrative and Clerical Staff

Includes:

Expenditure on salaries and wages of administrative and clerical staff employed directly by the school, consisting of gross pay including allowances, maternity pay and the employer’s contributions to National Insurance and superannuation:

SalaryOvertimeNational InsuranceSuperann
Business managers and bursars1050115012501350
Clerk to the governing body1050115012501350
Receptionists1050115012501350
School secretaries1050115012501350
Telephonists1050115012501350
Typists1050115012501350
IT Manager1050115012501350

Excludes:

  • Administrative and clerical staff not employed directly by the school – where the cost is incurred as part of a service contract, these costs must be shown in the framework under that service heading, such as, clerking service under E28
  • Administrative and clerical staff employed to manage and support the school’s special facilities (see E07)
    excludes IT teachers, even where they have responsibility for managing IT systems within the school (see E01)

E06: Catering Staff

Includes:

Expenditure on salaries and wages of catering staff employed directly by the school, consisting of gross pay including allowances, maternity pay and the employer’s contributions to National Insurance and superannuation:

SalaryOvertimeNational InsuranceSuperann
Cashiers1060116012601360
Chefs and cooks1060116012601360
Kitchen porters1060116012601360
Servers1060116012601360
Snack bar staff1060116012601360

Excludes:

  • Catering staff not employed directly by the school – where the cost is incurred as part of a service contract, these costs must be shown in the framework under that service heading, such as, catering contract under E25
  • Meal time assistants (see E07)
  • Catering staff employed to manage and support the school’s special facilities (see E07)

E07: Cost of other staff

Includes:

Expenditure on salaries and wages of other staff employed directly by the school consisting of gross pay including bonus and allowances, maternity pay and the employer’s contributions to national insurance and superannuation

SalaryOvertimeNational InsuranceSuperann
Meal time assistants & midday supervisors1070117012701370
Boarding staff of a residential school, for example, laundry assistants and night time social workers1070117012701370
Escorts (eg for pupils with medical or special education needs)1070117012701370
Liaison officers1070117012701370
Staff employed to manage and support pupil-focused special facilities available at the school1070117012701370
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 staff1070117012701370
Youth workers1001110112011301
Nurses and medical staff1070117012701370

Excludes:

  • Cost of other staff not employed directly by the school – where the cost is incurred as part of a service contract, these costs must be shown in the framework under that service heading, such as E28

E08: Indirect employee expenses

Includes:

Recruitment costs, e.g. advertising, interviews, relocation expenses. Item codes shown below:
1801 – Other Employee Expenses
1811 – Recruitment Advertising
1821 – Interview Related Expenses


Employee travel and subsistence
(where not directly attributed to another CFR heading) (see E09 and E19). Item codes shown below:

3601 – Public Transport
3807 – Travel Expenses inc. Hotel
3806 – Travel Lump Sum Mileage
4786 – Subsistence
4702 – Conference & Seminar
4703 – Hospitality & Other Expenses


N/A – Duty meals

1921 – Pensions payments including any premature retirement payments made by the school and pension deficit payments, where these are paid separately from pension contributions

1911 – Redundancy payments and medical fees

1922 – Lump sum compensation and medical fees

N/A – Car leasing expenditure where the cars are for staff use

N/A – Teacher inter-site travel costs

N/A – Childcare vouchers

N/A – Payments to site service officers (caretakers, school keepers) for expenses such as house gas, rates, council taxes, electricity and telephone rental

3807 – Car parking fees

1610 – Apprenticeship Levy – Lump Sum (0.5% pay bill charge)

Further Information

Where the apprenticeship levy is charged to a school where the local authority employs the staff, it can either be spread across lines E01 to E07 if that is most convenient, or entered as a lump sum in E08.

Excludes:

  • Salary costs (see E01 to E07)
  • Any cost for persons not employed directly by the school – where incurred in relation to a service contract, these costs should be allocated to the relevant CFR heading (see E26, E27 and E28)

E09: Staff development and training

Includes:

Development and training costs for all staff (directly and not directly employed) at the school, including apprentices. Item codes shown below:

1715 – External Trainers
7921 – Minibus Training


1802 – Cost of all in-service training courses and other development opportunities

1802 – Cost of equipment and resources to provide in service training

Excludes:

  • Cost of supply staff used to cover the teacher absence (see E02 or E26)

E10: Supply teacher insurance

Includes:

1831 – Premiums paid to insurers for supply teacher cover

7935 – Sums de-delegated by the LA for centrally managed schemes for teaching staff costs – supply cover (long-term sickness, maternity, trade union and public duties)

Further information

Where policies cover wider areas (for example, other staff and contract supply staff) please ask your insurer to apportion premiums across each appropriate CFR heading.

Excludes:

  • Premiums paid to insurers for cover other than for teacher absence
  • vehicle insurance (see E23)
    accident and public liability insurance for persons not employed directly by the school (see E23)
  • school trip insurance (see E23)
  • premises related insurance (see E23)
  • non-teaching cover supervisors (see E11)

Includes:

1832 – cover for non-teaching staff absence including unqualified cover supervisors

1830 – employee related insurance for accident and liability, assault, fidelity guarantee, libel and slander

7936 – 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)

Excludes:

  • insurance premiums paid to cover teaching absence for staff directly employed by the school (see E10)
  • premises related insurance (see E23)
  • vehicle insurance (see E23)
  • accident and public liability insurance for persons not employed directly by the school (see E23)
  • school trip insurance (see E23)

If the school is a member of the risk protection arrangement, the whole of the membership payment should be entered at E23.

E12: Building maintenance and improvement

This category is a specific service grouping.

Includes:

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:

2101 – Building Maintenance – Unforeseen
2102 – Building Maintenance – Programmed
2251 – Other Building Maintenance
7962 – DMP & VA PROMIS


Related professional and technical services, including labour costs where supplied as part of the contract / service. Item codes shown below:

2104 – Surveys
7922 – Internal planning


2261 – Costs of materials and equipment used by directly employed staff for internal and external repair, maintenance and improvement to buildings and fixed plant

2401 – Fixtures and fittings, such as carpet and curtains

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.

Excludes:

  • cost of premises staff who are directly employed by the school (see E04)
  • cost of improvements that is above the school/local authority de minimis level (see CE01 or CE02)
  • cost of maintenance and improvement of special facilities or community-focused facilities (see E24 and E32)

E13: Grounds maintenance and improvement

This category is a specific service grouping.

Includes:

2702 – Maintenance and improvement on gardens and grounds, including car parking, play areas, playground equipment, sports fields and pitches on the school campus

2701 – Related professional and technical services, including labour costs where supplied as part of the contract /service

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.

Excludes:

  • cost of staff where they are directly employed by the school (see E04)
  • cost of improvements that is above the de minimis level (see CE01 or CE02)
  • cost of maintenance and improvement of special facilities or community-focused facilities (see E24 and E32)

E14: Cleaning and Caretaking

This category is a specific service grouping.

Includes:

2601 – Supplies used in cleaning and caretaking

2601 – Cost of equipment such as floor polishers, vacuum cleaners and other hardware

2601 – Charges by contractors for providing a cleaning service

2601 – Charges by contractors for providing a caretaking service

4379 – Related professional and technical services

Further information

If the school has a contract for cleaning, covering all costs including supply of labour, cleaning solutions and materials, all costs should be included in this specific service grouping. If the school directly employs cleaning and/or caretaking staff, the costs of equipment, cleaning solutions and materials should be included in this specific service grouping and staff costs shown in E04.

For comparative purposes, benchmarking might involve comparing similar schools where the services are wholly contracted out or provided in house and comparing costs under E04 with E14 to help identify the relative costs of contracting out versus in-house provision.

Excludes:

  • cost of staff where they are directly employed by the school (see E04)

E15: Water and sewerage

Includes:

2361 – All costs related to water and sewerage
2361 – Emptying of septic tanks

Further information

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

Excludes:

  • any costs arising from repairs or maintenance to water or sewerage systems (see E12 or E13)

E16: Energy

Includes:

All costs related to fuel and energy, including fuel oil, solid fuel, electricity and gas. Item codes listed below:

2302 – Electricity
2304 – Gas
2306 – Solid Fuel
2307 – Oil & LPG


5902 – Repayment of Salix loans for energy efficiency projects

Further information

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

Excludes:

  • any costs arising from repairs or maintenance to energy supplies (see E12 or E13)

E17: Rates

Includes:

2341 – Non-domestic rates expenditure (NNDR)

Further information

This is separate from other occupation costs because it is imposed and therefore not a controllable expense. Unlike other items in E18, where there will be some element of control, it is a difficult area to benchmark.

E18: Other occupation costs

Includes:

2321 – Rents, lease or hire charges for premises

2602 (External) & 7923 (Internal Waste Composting)Refuse collection

ŸŸ2603 – Hygiene services, e.g. paper towels, toilet rolls, hand driers etc.
2604 – Security patrols and services
2604 – CCTV/burglar alarm maintenance contracts
2321 – Landlord’s service charges

4007 – Health and safety costs, including fire-fighting equipment

4007 – Electrical testing and pest control

Excludes:

  • cost of staff where they are directly employed by the school (see E04 and E07)
  • emptying the septic tanks (see E15) If the school has a contract, such as security services, covering all costs including supply of labour and maintenance, all costs should be included in this specific service grouping.

E19: Learning Resources

Includes:

6101 – Achievement gifts and prizes awarded to pupils

4401 – Books (library and text books)

N/A – Charges for the school library

Classroom and learning equipment (excluding ICT equipment). See item codes below:

4003 – Materials and consumables
4401 – Learning resources (excl IT equipment)


Curriculum transport, including minibus expenses such as maintenance, tax, fuel (excludes insurance see E23). Item codes shown below:

3002 – Establishment Vehicle Costs (inc Maintenance)
3401 – DCC Transport Recharges
3403 – Transport Recharges (TCS FLYS ONLY)
3501 – Hire of Vehicles (Non TCS)
3506 – Operating leases – vehicle
7924 – Internal Recharges Communities (Transport)


4401 – Furniture used for teaching purposes
N/A – Pupil travel for work experience placements

7934 – Purchase, lease, hire or maintenance contracts of audio-visual or other equipment used for teaching – CFRE19 – Equip used for teaching through VELP

4401 – Reprographic resources and equipment used specifically for teaching purposes

4331 – School trips and educational visits

N/A – Servicing and repairs to musical instruments and PE equipment used as part of the curriculum

4401 – 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)

4003 – Teaching materials

4401 – Television licence fees used for teaching purposes

4369 – Payments to alternative provision services including pupil referral units (PRU), non-maintained special schools (NMSS), and independent schools

N/A – Primary school PIP examination costs

6101 – Payments made to students in receipt of the 16-19 Bursary Fund – Manage code G147 & G157

Excludes:

  • curriculum ICT costs (see E20 and CE04
  • resources that are used for administrative purposes (see E22). Where a resource is used for curriculum and administrative purposes, and where costs are material, costs or estimates of the split should be coded separately at the time of purchase

E20: ICT learning resources

Includes:

4541- Educational software including site or other licences, hardware including keyboards, monitors, printers etc. used for teaching purposes

4541 – Purchase, lease, hire or maintenance contracts of ICT used for teaching (Or 7934 – CFRE20 – ICT purchased through VELP)

4541 – Costs of broadband, ISDN, ASDL or other dedicated phone lines

Further information

It is important to look at this expenditure heading together with CE04 to get the full picture of hardware, software, supplies and peripherals that are purchased during the year.

Excludes:

  • resources that are used for specific 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
  • ICT expenditure that is over the de minimis level (see CE04)

E21: Examination Fees

Includes:

4312 – 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

4312 – Administrative costs e.g. external marking

Excludes:

  • primary schools wouldn’t expect to see any expenditure in E21 – however, if there are any administrative costs (such as external marking) incurred by taking these examinations, they should be included in E21. The cost of examination resources, such as the test papers themselves, should be recorded under E19

E22: Administrative Supplies

Includes:
4203 – Administrative stationery

4201 – Administrative printing

4201 – Administrative reprographics

4501 – Postage

4205 – Bank charges

4205 – Advertising (but not for recruitment – see E08)
Telephone charges (not dedicated internet lines – see E20) See item codes below:

4590 – Telephones (Exc. Mobiles & Smart Phones
4589 – Mobiles & Smart Phones


N/A – Medical and domestic supplies

Purchase, hire or maintenance contracts of ICT or other equipment not to be used for teaching purposes, see item codes below:

4510 – IT Hardware – PC, Laptop, PDAs
4511 – IT Hardware – Scanners, Printers
4512 – IT Software
4513 – IT Licences
4514 – IT Consumables – Cartridges
4515 – IT Maintenance


Purchase, hire, lease and maintenance of furniture and equipment not used for teaching purposes, item codes below:

4001 – Equipment
4002 – Furniture
7934 CFRE22 – Admin Furniture & Equipment through VELP


Subscriptions, publications, periodicals and copyright fees not related to the curriculum

4085 – Books & Publications
4801 – Subscriptions


4201 – School publications e.g. parents’ report and school brochure
3804 – Any governors’ expenses as they should not be attached to any staff related costs
4201 – Marketing costs for school prospectuses

Excludes:

  • any costs directly attributable to the curriculum (see E19 and E20)
  • material costs directly attributable to another specific service grouping

E23: Other Insurance Premiums

Includes:
4204 – Sums de-delegated by the LA for centrally managed insurance schemes
Premises related insurance

2801 – External Premises Insurance
4204 – Internal Premises Insurance


3701 – Vehicle insurance (TCS Charges Only as requires Fleet Ref)
2801 – Accident and public liability insurance for persons not employed directly by the school
4204 – School trip insurance
4204 – Sums de-delegated by the LA for contingencies (including support for schools in financial difficulties, new/closing/amalgamating schools, closing school deficits)

Further information

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

Excludes:

insurance for supply teacher cover (see E10)
other staff insurance cover (see E11)

E24: Special Facilities

Includes:

N/A – Swimming pools and sports centres
N/A – Boarding provision
N/A – Rural studies and farm units
Payments by your school to another school for the benefit of pupils at the other school, e.g. by a partner school in a collaboration or cluster to other schools to promote release for training, see below for item codes:

7963 – Maintained
7964 – LPS


N/A – Pupil inter-site travel, e.g. moving between sites
4332 – Expenses relating to before and after-school clubs
N/A – Delegated home to school transport
N/A – Indirect employee expenses and agency staff expenses relating to a special facility
4333 – Purchase of trading items for re-sale, e.g. school uniforms, books, stationery
4902 – Donations paid by the school to a charity
N/A – 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.

Excludes:

  • staff costs associated with managing and supporting the special facility for directly employed staff (see E03, E04, E05, E06, E07)
  • staff teaching in the special facility (see E01, E02)
  • school trips (see E19)
  • residential special schools (see E19)
  • any community-focused expenditure (see E31, E32)

E25: Catering supplies

This category is a specific service grouping.

Includes:

•non-capital catering equipment
•provisions
•other supplies used in catering, e.g. cleaning materials, protective clothing
•purchase, rent, lease or hire of catering vending machines
•full cost of service contract
•related professional and technical services
•repairs and maintenance of kitchen equipment, including safety checks
•cost of providing free school meals and milk

E26: Agency supply teaching staff

Includes:

4321 – Cost paid to an agency for teaching staff that have been brought in to cover teacher absence. Includes: cover of any period and for all reasons including illness, absence for training, and any leave

Excludes:

  • Supply teachers employed directly by the school (See E02)

E27: Bought-in professional services - curriculum

Includes:

4376 – Professional services, consultancy and advice purchased from the LA or a third party in support of the curriculum

4372 – ICT consultancy services for the curriculum

4376 – Payments to any visiting lecturers/speakers


Courses purchased for students from external providers, e.g. further education colleges or other schools

4376 – External

7925 – Internal – Haven Banks Courses (Child & Adult Protection)


4376 – Examination invigilators4376•music teachers who are self employed

4376 – Peripatetic music teachers employed by the LA

4376 – Support for minority ethnic pupils or underachieving groups, including sums de-delegated by the LA

4376 – Behaviour support services, including sums de-delegated by the LA

4376 – Library and museum services, including sums de-delegated by the LA

Excludes:

  • cost of staff where they are directly employed by the school (see E01 to E03)
  • cost of agency supply staff (see E26)
  • consultancy and advice for administration (see E28)

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

Includes:

Professional services, consultancy and advice to staff and governors purchased from the LA or an external party relating to:

7933 – LPS – All internally bought-in Services for LPS Schools (If maintained school, see codes below)

Management

4377 – External – Other Professional Services

7961- Internal Recharge – management (schools)


Finance

4371 – External – Finance Services

4402 – External – Audit Costs

4403 – Internal Audit Costs (P Ledger Expenses)

7939 – Internal – Treasurers


Legal

4314 – Legal Fees & Disbursements

4375 – External – Legal Advice

7929 – Internal – Legal & Communications


Personnel

4373 – External – Personnel Advice

7931 – Internal – HR One (Personnel)


Premises

4377 – External – Other Professional Services

7932 – Internal – BSS (Premises)


4370 – Clerking service, if a clerk is not directly employed by the school

4370 – Free school meals (FSM) eligibility checking, including sums de-delegated by the local authority

4370 – Any security personnel employed to bank revenue funding

These codes need to be analysed for CFR purposes to ensure appropriate coding within the CFR structure:

4311 – Other Fees & Charges – This should be cleared by year end to valid codes.

4901 – Miscellaneous Expenditure – This should be cleared by year end to valid codes.

7926 – Int Recharges – This code covers too many categories. Please check the list above for the most suitable 79xx.

7934 – VELP (Internal Recharge) – Can be within several categories.

 

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

These payments are likely to include the whole of any PFI factor that the school receives through the local authority’s funding formula, but in many cases will also include a further contribution from the school’s delegated budget.

4881 – Payments to the school for the cost of a PFI Contract

Schools that are not part of a PFI contract will not have anything to enter in this line.

Excludes:

  • cost of staff where they are directly employed by the school (see E04 – E07)
  • consultancy and advice for curriculum (see E27)

E29: Loan interest

Includes:

interest paid on overdrafts and other liabilities

Excludes:

interest received (see I08)

E30: Direct revenue financing (revenue contributions to capital)

Includes:

(R001 – 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 or claims under the Risk Protection Arrangement for capital losses received into income under I11

Any amount transferred to a local authority reserve to part-fund a capital scheme which is being delivered by the local authority – this will not be matched by an income figure in the ‘income’ or ‘capital income’ lines
Any contribution made by a voluntary aided school from revenue funding to the governors’ liability for capital expenditure

Any repayment of principal on a capital loan from the local authority

Maintained schools may not enter into loan agreements with other bodies – no maintained school may borrow money (including contracting to a financial lease), other than from their local authority, when a loan scheme exists, without the permission of the Secretary of State

Excludes:

  • funds specifically provided for capital purposes (see CI01 – CI03)

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:

Cost of all staff employed directly by the school for community-focused activities

Expenditure on Manage Codes G121, G122, G126, G127, G136 & G146 should be removed from other CFR Lines and coded here

Adult education tutors, where the school manages an adult education programme

Excludes:

Cost of school staff who are not employed directly by the school for community-focused activities (see E01 – E07)

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). 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 – E30.

E32 Community-focused school costs

Includes:

  • All running costs associated with a community-focused school activity or facility
  • Recruitment costs, materials and so on

Expenditure on Manage Codes G121, G122, G126, G127, G136 & G146 should be removed from other CFR Lines and coded here

Excludes:

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 to E30

Further information

Schools can spend their delegated budget on community facilities and may receive other sources of funding to be attributed to community-focused activities. If the school lets out its premises to a third party, regardless of the activity, the running costs associated with this event should be recorded as normal under E01 to E30.

In contrast, if the school directly employs staff or contracts a third party to facilitate a community-focused activity, the associated running costs should be recorded under E32 and the staff costs under E31.

Capital Income

This section provides information on capital income for schools

CI01: Capital income

Includes:

C991 – Capital funding from public sources, which is managed by the governing body, including devolved formula capital
N/A – Proceeds from the sale of fixed assets
C995 – Loans from the local authority to fund specific capital schemes
N/A – VA schools should record DFC received even if the funds were sent to the diocese

Excludes:

  • Voluntary income (see CI03)
  • Direct revenue funding (see CI04)

CI03: Voluntary or private income

Includes:

C993/C994 – Voluntary or private income including donations dedicated for use as capital funds

Excludes:

  • Voluntary or private income that will be used to fund day-to-day operations of the school (see I13)

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

Includes:

C992 – 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)

Excludes:

  • school revenue balances not set aside for a capital project

Capital Expenditure

CE01: Acquisition of land and existing buildings

Includes:

C101 – cost of land acquisition including fees and charges related to the acquisition


Cost of acquiring existing buildings, including fees and charges related to the acquisition

C102 – Existing Buildings
C103 – Stamp Duty
C104 – Legal Fees
C105 – Other Fees
C106 – Compensation
C107 – Other Direct Costs
C108 – Internal fees on acquisition


Excludes:

  • Construction of new buildings (see CE02)

CE02: New construction, conversion and renovation

Includes:

Cost of new construction, including fees

C251 – Replacement Main contractor costs
C252 – Replacement Other Contractor
C451 – Replacement NPS Ltd Fees & Expenses
C452 – Replacement Non-NPS Ltd Fees & Expenses
C455 – Replacement Other Consultant/Professional Fees
C459 – Replacement Internal EDG Design
C460 – Replacement Internal DCC works


Cost of conversions and renovations

C470 – Architect Fees
C471 – Surveyor Fees
C472- Engineering Fees
C473- Planning & Building Regulation Fees
C474 – Tender Adverts & Statutory Notice Fees


Costs of extension to existing premises

C225 – Main Contractor
C226 – Other Contractor
C420 – Upgrade NPS Ltd Fees & Expenses
C421 – Upgrade Non-NPS Ltd Fees & Expenses
C424 – Upgrade Other Consultant/Professional Fees
C428 – Upgrade Internal EDG Design
C429 – Upgrade Internal DCC Fees

Excludes:

  • Cost of land and existing buildings (see CE01
  • Costs for conversion and renovation under the school’s de minimis threshold – this is revenue spending (see E12)

Further information

Expenditure from this heading can be benchmarked alongside E12 and E13 to provide an overall picture of expenditure on buildings and grounds at the school.

CE03: Vehicles, plant, equipment and machinery

Includes:

Any capitalised expenditure, including the acquisition, renewal or replacement of vehicles, equipment or machinery to be used at the school

C601 – Fittings and Furnishings long life > 5 years
C602 – Fittings and Furnishings short life < 5 years
C630 – Cars or light vans up to 3500kg
C631 – Medium sized vehicles up to 7500kg
C632 – Large sized vehicles over 7500kg
C633 – Minibuses (PCV) Max 16 passengers
C634 – Buses (PCV) more than 16 passengers
C635 – Other motorised plant and equipment
C636 – Vehicle attachments – trailers etc

Excludes:

  • capital expenditure on ICT equipment (see CE04)
  • leasing costs – schools are not allowed to enter into finance leases, and all operating lease costs are revenue

CE04: Information and communication technology

Includes:

purchase of computer hardware and software where these are to be capitalised

Excludes:

  • where costs of ICT consultancy can be identified separately, they should be allocated under the specific revenue expenditure groups (see E27 to E28)
  • costs of training for staff in the use of ICT systems (see E09)
  • leasing costs – schools are not allowed to enter finance leases and all operating lease costs are revenue

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 £2000
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

This section provides information on balances for schools

B01: Committed revenue balances

Includes:

  • Committed cumulative balance of income, including any committed revenue balances carried over from previous years, less expenditure from revenue funding sources during the financial year and any clawback of committed balances during the year by the local authority
  • Any unspent voluntary income brought into the public accounts in the financial year for specific purposes
  • Any earmarked public funds (in accordance with the terms of the local authority’s scheme
  • Any unspent and committed pupil-focused extended school funding and/or grants
  • Unspent amount of current financial year’s pupil premium grant

Excludes:

  • Any amount already spent during this year – all expenditure, regardless of how it was funded, should be recorded under the most appropriate expenditure heading in the framework
  • Details of balances available in trust funds or other non-public accounts
  • Any uncommitted balances (see B02)
  • Any community-focused school balances (see B06)

Further information

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

B02: Uncommitted revenue balances

Includes:

R999 – Uncommitted cumulative balance of income, including any uncommitted revenue balances from previous years, less expenditure from revenue funding sources during the financial year and any clawback of uncommitted balances during the year by the local authority

Excludes:

  • Capital revenue balances (see B03 and B05)
  • Committed balances (see B01)
  • Community-focused school balances (see B06)

B03: Devolved formula capital balance

Includes:

Devolved formula capital including roll-over from previous years

C998 – Balance Brought Forward
C999 – Balance Carried Forward

Excludes:

  • Any other capital balances (see B05)

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

Excludes:

  • Balances that appear in the framework in B01 to B03

Includes:

  • Any unspent community-focused school balances
  • Any carried forward community-focused school balances from previous years

Excludes:

  • Pupil-focused extended school balances (see B01 or B02)

OB01: opening pupil-focused revenue balance

Sum of B01 and B02 from previous financial year.

OB02: opening community-focused revenue balance

Value of B06 from previous financial year.

OB03: opening capital balance

Sum of B03 and B05 from previous financial year.