Consistent Financial Reporting (CFR) is the Government’s coding framework for school income and expenditure. CFR Framework
A CFR return is required for all schools maintained by local authorities at the end of each Financial year.
CFR Framework for 2026-27
The DfE have published the CFR framework for 2026-27. 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.
Final SAP reports for 2025-26 have now been released enabling maintained school to finalise the 2025-26 CFR return and submit to COLLECT. Schools are encouraged to read the Important
Information document before finalising the CFR return. The deadline for submission of the 2025-26 CFR Return on COLLECT is no later than Thursday 7 May 2026.
For information on how to upload your data to COLLECT, please click this link. DfE COLLECT Guidance
Information from Previous Years
CFR Framework for 2025-26
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 there is a re-coding of PE&Sports Premium Grant and Universal Infant Free School Meals (UIFSM) Grant. Both these grants have been coded to I18D. From 1 April 2025, however, they are instead to be coded to I06. Advances allocations that will
come from the Authority in respect of these two grants during 2025/26 will now code these to I06.
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 Wednesday 30 April 2025. If your School is no longer using FMS as an accounting package or you already
use a system that does not offer a file type compatible with COLLECT, please contact Dawn Haigh at dawn.haigh@bradford.gov.uk or by telephone on 01274 433775.
Schools must upload their 2024-25 CFR Return by no later than midday Wednesday 21 May 2025.
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CFR Framework for 2024-25
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.
Please read this additional guidance on the E20/CE04 subcategories and other changes in the 2024-25 CFR Framework -
here (published 06/03/25)
CFR Framework for 2023-24
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 Tuesday 7 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 contact Dawn Haigh at dawn.haigh@bradford.gov.uk or by telephone on 01274 433775.
Schools must upload their 2023-24 CFR Return by no later than Wednesday 15 May 2024.
For information on how to upload your data to COLLECT, please click this link.
DfE COLLECT Guidance
Back to the Guidance Page