Consistent Financial Reporting (CFR) is the Government’s coding framework for school income and expenditure. A CFR return is required for all schools maintained by local authorities at the end of each Financial year.
CFR Framework for 2024-25
The DfE have published the CFR framework for 2024-25. This is applicable to maintained Schools.
Maintained schools should read the guidance to ensure compliance when recording income and expenditure throughout the year and when submitting the annual CFR return via COLLECT. Please note that new sub-headings for E20 (A to G) and CE04 (A-E) have been
added to better breakdown ICT expenditure. This is explained in the what's new section. Schools will need to apportion
their spending on these respective codes as per the DfE guidance.
Information from Previous Years
CFR Framework for 2023-24
CFR Framework for 2022-23
COLLECT is now open for Schools to upload their CFR. Before finalising and uploading your CFR, please read the
IMPORTANT INFORMATION FOR SCHOOLS document and make sure that you have followed all of the steps involved in balancing FMS to your final SAP reports which were published to the secure area of BSO on 9th May.
Users of Access Finance should be able to use Access to produce an XML file.
If your School is no longer using FMS as it's accounting package or you already use a system that does not offer a file type compatible with COLLECT, please read this
guidance carefully which details how to prepare and create an XML file for COLLECT.
For information on how to upload your data to COLLECT, please click this link.
DfE COLLECT Guidance
The DfE have published the CFR framework for 2022-23. This is applicable to maintained Schools. Maintained Schools should read and follow the guidance that has been issued. The guidance clarifies that the Supplementary Grant funding should be included in
I01 amongst other changes.
CFR Framework for 2021-22
COLLECT is now open for Schools to upload their CFR. Before finalising and uploading your CFR, please read the
IMPORTANT INFORMATION FOR SCHOOLS document and make sure that you have followed all of the steps involved in balancing FMS to your final SAP reports which were published to the secure area of BSO on 3rd May. If your School is no longer using FMS as its
accounting package or you already use a system that does not offer a file type compatible with COLLECT, please read this guidance carefully
which details how to prepare and create an XML file for COLLECT.
For information on how to upload your data to COLLECT, please click this link.
DfE COLLECT Guidance
The DfE has published its Consistent Financial Reporting (CFR) guide for the 2021/22 financial year. This is applicable for maintained schools.
CFR 2020-21
COLLECT IS NOW OPEN for the submission of 20/21 CFR returns. You should make sure your return is submitted by no later than Wednesday 19th May 2021. Final SAP reports were issued on 6th May.
Please make sure you have read the IMPORTANT INFORMATION FOR SCHOOLS document before uploading to COLLECT. You
should make sure that you have completed the I18 Apportionment following the FMS6 Spring update, as described below. You should not attempt to complete your CFR without completing this task.
2020-21 CFR Changes for I18 Additional Grant for Schools
I18 Apportionment Guidance for Schools - this guidance details how schools should apportion the I18 funding between categories
I18 b - d after the spring upgrade has been applied.
To access the I18 Funding Breakdown Table 2020-21 please visit the 2020-21 area of the
Advances Updates page by clicking
HERE.
For information on how to upload your data to COLLECT, please click this link.
DFE UPLOAD TO COLLECT
CFR Framework for 2020-21 - REVISED 02.09.2020
The DfE today released a revised CFR Framework for 2020-21 with changes to I18 Additional Grants for Schools to incorporate grant payments for COVID 19. I18 is now broken down into 4 subsections:
I18A: income from the Coronavirus Job Retention Scheme for staff who were furloughed by the school.
I18B: income from the DfE grant scheme for reimbursing exceptional costs associated with COVID-19 that were incurred between March and July 2020.
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:
- secondary schools to release a PE teacher to work with local primary schools
- primary PE and sports grant
- universal infant free school meal funding
- free school meal supplementary grant
You can access the full Framework document on GOV.UK
HERE.
Back to the Guidance Page