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Consistent financial reporting framework 2026 to 2027

Federated schools receiving a single budget share

Information where schools are federated and receive a single budget share from the local authority.

Ìýallow for a local authority to allocate a single budget share to a governing body where there are 2 or more schools federated underÌýÌý

Federated schools receiving a single budget share should report collectively in theirÌýCFRÌýreturn. 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 submittingÌýCFRÌýreturns for these schools, the school returning financial data should complete the section, ‘LAEstab numbers of schools in federation’, and enter the LAEstab numbers of schools in the federation for whom they are returning finance data. 

Schools receiving separate budget shares should report in theirÌýCFRÌýreturn separately and should not report that they are federated.