Local authority schools financial reporting and assurance

Financial management and efficiency, reporting frameworks, identify potential fraud, assurance guidance.

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Guidance and regulation

• Schools financial value standard
  • Guidance
  • 8 November 2024
  • Department for Education
• Benchmark your school’s financial data
  • Detailed guide
  • 23 March 2021
  • Department for Education
• Consistent financial reporting (CFR) framework
  • Detailed guide
  • 3 April 2024
  • Education and Skills Funding Agency
• Compare your school or trust's budget: financial benchmarking
  • Detailed guide
  • 24 September 2018
  • Department for Education
• How to complete the authority proforma tool (APT) 2025 to 2026
  • Guidance
  • 17 December 2024
  • Education and Skills Funding Agency

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News and communications

• DfE’s benchmarking tools for schools improve financial management
  • 19 December 2022
  • Department for Education
  • Case study
• Local authority schools to be more transparent and accountable
  • 17 July 2019
  • Department for Education
  • Press release
• More support to help schools with costs
  • 31 August 2018
  • Department for Education
  • News story
• Government announces end of complex school financial reporting tool
  • 15 November 2010
  • Department for Education
  • News story

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Research and statistics

• Section 251 data: testing accuracy and a proposed alternative
  • 9 February 2017
  • Department for Education
  • Research
• School-level expenditure data: 2009 to 2010 financial year
  • 12 January 2011
  • Department for Education
  • Official statistics

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Policy papers and consultations

• Changes to the payment process of schools’ business rates
  • 18 August 2021
  • Department for Education
  • Consultation outcome
  • Date closed 05 May 2021
• Financial transparency of LA maintained schools and academy trusts
  • 21 July 2020
  • Department for Education
  • Consultation outcome
  • Date closed 30 September 2019
• School resource management: building a stronger system
  • 8 June 2023
  • Department for Education
  • Policy paper

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Transparency and freedom of information releases

• Trends in school spending: 2002 to 2016
  • 18 December 2018
  • Department for Education
  • Transparency
• Local authority benchmarking tables: 2014 to 2015
  • 25 September 2014
  • Closed organisation: Education Funding Agency and Department for Education
  • Transparency

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Organisations

• Department for Education
• Education & Skills Funding Agency