Summary
Guidance to help maintained schools collect information about their income and expenditure.
The consistent financial reporting (CFR) framework provides a template for maintained schools to report their income and expenditure by financial years.
The CFR framework applies to maintained schools and pupil referral units. It is optional for nurseries and non-maintained special schools.
If you have any questions about this guidance, please contact us through the .
Contents
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About this guidance.
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Details of the key areas we would like to highlight.
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Instructions for where schools are only open for part of the financial year.
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Information where schools are federated and receive a single budget share from the local authority.
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Information on where schools hold money on behalf of other schools.
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Table of guidance about some of the data items we use.
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This section provides information on income for schools.
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This section provides information on expenditure for schools.
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This section provides information on capital income for schools.
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This section provides information on capital expenditure for schools.
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This section provides information on balances for schools.