Summary
Guidance to help schools collect information about their income and expenditure
皇冠体育app Education and Skills Funding Agency (ESFA) closed on 31 March 2025. All activity has moved to the Department for Education (DfE). You should continue to follow this guidance.
皇冠体育app consistent financial reporting (CFR) framework provides a template for schools to collect information about their income and expenditure by financial years.
皇冠体育app 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 using our .
Contents
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About this guidance
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Summary of main changes for 2023 to 2024
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Information for schools open for part of the financial year.
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Information for federated schools receiving a single budget share on how to complete their CFR return
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Information for schools holding money on behalf of other schools as part of a hub or network to carry out projects
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We have included guidance for some data items below
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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
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Use the XML generator to prepare your data for uploading to COLLECT in a similar way to other ESFA data collections.