Guide to adopting the academies chart of accounts
Updated 8 November 2024
Applies to England
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1. Introduction
The academies chart of accounts (ACoA) is the Department for Education’s (DfE) standard for financial data that underpins the academies accounts return (AR) and budget forecast returns (BFR).
For more information, see the chart of accounts introductory video.
2. Benefits of adopting DfE’s chart of accounts
When a trust first converts to using DfE’s ACoA, there will be an initial outlay for a trust in terms of time and effort to bring the new accounting structure into operation. Once embedded, the benefits of using DfE’s standardised ACoA are:
- that it maps directly to the AR and BFR and therefore enables direct input of financial data into these returns
- it enables trusts to make use of the automation functionality which pre-populates a large proportion of the AR, resulting in a reduction of data entry time
- reduces subjectivity across the academies sector and so develops the reliability of benchmarking data comparisons
3. How to use the chart of accounts (ACoA)
This section includes:
- ACoA structure
- mapping
- adding account codes to the chart of accounts
- excluding account codes
- renaming account codes
- account code level guidance
- ACoA and cost centres/management reporting
Adopting the ACoA means using the ledger codes in DfE’s ACoA. Trusts’ cost centres do not need to change. Trusts may map their existing ledger codes but will need to ensure that the existing ledger code structure has enough detail for full adoption, particularly balance sheet reporting in the AR. Good mapping and use of ACoA is essential to maximising efficiencies and the data quality of your trust’s financial data and we run regular workshops to talk trusts through the mapping process and the benefits of ‘coding it right first time’.
3.1 ACoA structure
The chart of accounts structure for nominal codes is laid out in the table below:
| Account code range: code | Account code range: description | Notes |
|---|---|---|
| 10000 to 19999 | Balance sheet: Fixed assets | Trusts may find more fixed asset account codes than they are used to, these should be made use of, as appropriate, in order to make full use of the on-line forms’ automation functionality |
| 20000 to 29999 | Balance sheet: Current assets | None |
| 30000 to 39999 | Balance sheet: Liabilities | None |
| 40000 to 49999 | Balance sheet: Funds | See balance sheet codes heading below for more information |
| 50000 to 58999 | I&E: Income | Manual adjustments needed for COVID-19 funding in section 3.10.1 |
| 59000 to 59999 | I&E: Transfers | Account codes are used for balances of an Academy transferring in or out of a trust |
| 60000 to 69999 | I&E: Staff costs | Specific account code guidance with regards to temporary staff |
| 70000 to 79999 | I&E: Premises costs | None |
| 80000 to 89999 | I&E: Supplies and services costs | Ensure that expenditure is allocated to the appropriate direct costs or indirect costs account code by checking where this is mapped to in the AR |
| 90000 to 99999 | Not trial balance | These are account codes allocated to additional information fields within the AR that are not linked to the trial balance, and therefore the mapping columns indicate the additional information trusts are required to provide over and above data that is pulled into the AR via automation |
3.2 Mapping
The ACoA spreadsheet provides a ‘ACoA structures and mapping’ tab which shows the direct relationship between accounts codes and the different tables of the AR, the BFR and also how the account codes map to ‘View my financial insights’.
The current ACoA mapping to the academies AR is shown in column G.
DfE will run mapping workshops, details of which can be found on the Academies chart of accounts and automating the accounts return. Your auditor may also be able to assist you in your mapping process.
Mapping to the draft financial statements
Mapping columns show where the account codes map to in the draft financial statements spreadsheet which DfE has recently developed.
The draft financial statement spreadsheet can be automatically populated from the trust’s general ledger if they are able to take advantage of the application programme interface (API) functionality. Alternatively, a spreadsheet that can be manually populated is available at Academies chart of accounts and automating the accounts return.
3.3 Adding account codes to the chart of accounts
DfE has designed the ACoA to meet the reporting needs of most academy trusts and it is important to keep a standard format. We expect trusts will be able to use their own cost centre structure to meet local reporting requirements, but we will consider creating new ledger codes where one or more of the following criteria are met:
- there is a change in accounting standards
- we change the reporting requirements
- we receive enough requests for additional codes for clearly different cost classifications
If you require codes that do not meet the above criteria, we advise:
- using cost centres or analysis codes to create the internal breakdown you need
- creating a ‘local’ ledger code in the ACoA. DfE has left the last digit free under each ledger code. This gives the option to create an additional 9 account codes for each account code in the standard chart of accounts
As an example, there is no specific ACoA account code for maths hub funding. If a trust wished to record this separately, a trust could either:
- allocate this income along with associated expenditure under a separate cost centre heading using account code 510950 ‘Other DfE revenue grants’
- set up a flexible account code within the range 510951 to 510959 for ‘Maths hub funding’ to report this grant separately. Any flexible codes set up by a trust for local reporting would roll up to DfE’s ACoA account code level for the purposes of DfE’s reporting
See Academies chart of accounts and automating the accounts return for details of mapping workshops that we run.
The short video chart of accounts: adding a local account code demonstrates examples of how a trust can set up their own local account codes.
3.4 Excluding account codes
The ACoA account code structure has been set up to cover the variety of all trusts’ material needs. For this reason, there may be many account codes that are not applicable for trusts.
Trusts only need to use those account codes that are applicable to them and, therefore, may exclude relevant account codes on the ACoA from their nominal ledger.
3.5 Renaming account codes
It is advised that account codes are not renamed as this reduces consistency across academies and trusts. Flexible account codes may be set up as described in the section above.
3.6 Account code level guidance
Account code guidance for each income and expenditure nominal account code is provided on Academies chart of accounts and automating the accounts return.
3.7 ACoA and cost centres/management reporting
The ACoA only lays out a structure for nominal codes, that is ‘what’ a trust has received income for and expended funds on. The ACoA does not dictate ‘where’ income and expenditure should be allocated. Therefore, it is up to each trust to decide how they wish to set up their own cost centre headings.
It is suggested that cost centres should be set up to at least be able to define income and expenditure at academy level so that completion of the AR academy tables, such as benchmarking, can easily be populated. It will not be possible to automate academy-level tables if information cannot be extracted from the financial management system (FMS) database at academy level.
4. Guidance for areas commonly queried by trusts
4.1 General guidance
4.1.1 Balance sheet codes
The balance sheet codes in the ACoA reflect the full range of DfE’s fixed assets, investments and disposals. Most academy trusts will not need to use all of these. You can mark these inactive in your finance system and activate them if you need them in the future.
The ‘Funds’ section is currently not mapped in full to fields within the ‘Funds’ tables of the AR online form and balances have to be manually broken down and input, even when using automation.
4.1.2 Capital expenditure
DfE’s ACoA does not provide revenue account codes for capital expenditure. It is good practice to capitalise expenditure at the point it is incurred and post directly as an ‘addition’ to the relevant capital asset category on the balance sheet account code range 100000 to 199999. It is suggested that trusts either:
- set up separate capital cost centres to record this data
- use analysis codes if you are mapping to supplier software that has this facility
This will help group the income source with the expenditure, which will aid in the management of grant.
Exceptions to the above would be:
- where the trust has paid an invoice for items that may be split between capital and revenue, before deciding what value needs to be capitalised
- where a trust is unsure of what the total value of the asset will be and whether or not it will fall above or below the de minimis capitalisation threshold set by the trust for that asset class
In such cases, the trust may wish to use 710200 ‘Repairs and maintenance – Building improvements’ as a holding account until revenue and capitalisation values can be ascertained.
4.1.3 Trusts that operate in an agency capacity
Where trusts are acting as an agency for funding that is reported outside of their financial statements, they should use cost centres and/or the ‘local’ general ledger codes as described in Adding account codes to the chart of accounts.
The financial year end process should then journal out these balances to show a net zero balance in revenue and any carry forward balance would be shown as a creditor on the balance sheet. An exception to this would be where the trust has been allocated funds as the co-ordinating body, and therefore the relevant income and expenditure should be reported within their financial statements.
4.2 Specific ACoA guidance
- 4.2.1 COVID-19 income
- 4.2.2 Pupil premium for looked after children
- 4.2.3 Schools Direct salaried income/school-centred initial teacher training (SCITT)
- 4.2.4 Income from insurance claims
- 4.2.5 16 to 19 Bursary Fund
- 4.2.6 Repayment of Salix loans and other loans
- 4.2.7 Allocation between leadership and teaching accounts code categories
- 4.2.8 Recharges
- 4.2.9 Leasehold land depreciation
- 4.2.10 Teaching school hub expenditure
- 4.2.11 Pension surplus deemed irrecoverable
In addition to the guidance below, you should also review the Academies chart of accounts: account code guidance 2023 to 2024.
4.2.1 COVID-19 income
There are no ACoA codes available to post-COVID-19 funding directly to, and as noted in the Guide to using the academies chart of accounts, the trust should allocate COVID-related income to the following account codes (columns B,C and D), then manually reallocate the balances relating to COVID funding (columns A,E and F), as follows:
| AR field description (A) | Initial FMS coding of COVID income in ACoA (B) | AR field mapped to via automation API (C) | Bench-marking field mapped to via automation API (D) | AR field to manually reallocate grant to (E) | Benchmarking field to manually reallocate grant to (F) |
|---|---|---|---|---|---|
| Other DfE COVID-19 funding | 510950 | RGR150 | BAI010-A | RGR151 | BAI061 |
| Catch-up premium | 510950 | RGR150 | BAI010-A | RGR152 | BAI061 |
| Recovery premium | 510950 | RGR150 | BAI010-A | RGR153 | BAI061 |
| Coronavirus Job Retention Scheme Grant | 520300 | ORG040 | BTI060 / BAI060-A | ORG041 | BTI061/BAI061 |
| Other COVID-19 funding (Non-DfE) | 520300 | ORG040 | BTI060 / BAI060-A | ORG042 | BTI061/BAI061 |
Table configuration:
- columns B to D – shows ACoA income allocation and mapping
- columns E and F – shows action for trusts to manually amend field value
Trusts may wish to keep this information separate on their chart of accounts by either allocating to a separate cost centre or by using the flexible sixth digit of the existing account codes stated above to set up additional income codes.
Any other new COVID -19-related funding not mentioned above should be allocated to 510950 unless further guidance is provided.
4.2.2 Pupil premium for looked after children
Pupil premium received from a local authority for looked after children should be allocated to 520200 ‘LA – other grants’.
4.2.3 Schools Direct salaried income/school-centred initial teacher training (SCITT)
The income for Schools Direct salaries income and related expenditure should be coded to 510600 – ‘DFE Revenue Grants: ITT Bursaries Grant’ and the expenditure allocated to the relevant account code. The trust may wish to identify relevant income and expenditure by allocating it to a separate cost centre on the trust’s chart of accounts.
4.2.4 Income from insurance claims
In the main, there is no account code for insurance income as this should be treated as a reimbursement of cost or writing off/down an asset. There may also be further adjustments depending on whether a provision was made on the balance sheet for the insurance income. Trusts may wish to speak to their auditor about the specific details of the claim so they can advise you.
The only exception to the above is supply teacher insurance claims, which should be coded to 530300.
4.2.5 16 to 19 Bursary Fund
See below an example of using £100,000 funding to illustrate how to allocate income and expenditure for the 16 to 19 Bursary Fund.
Table 4.2.5i Worked example showing allocation of 16 to 19 Bursary Fund
| ACoA account code/description: | DR/CR | Example value – in-year allocation | Year-end action |
|---|---|---|---|
| Income allocation – for 16 to 19 Bursary Fund funding (direct costs) = 510110 ‘GAG (student support)’ | CR | (£95,000) | Journal to net off against student bursaries 880150 (DR) |
| Income allocation for 16 to 19 Bursary Fund funding (admin costs) = 510110 ‘GAG (student support)’ | CR | (£5,000) | No action |
| Bursary payments to students, allocate in-year to 880150 ‘Student bursary expenditure’ | DR | £95,000 | Journal to net off against 16 to 19 Bursary Fund funding for direct costs 510950 (CR) |
| Expenditure of circa 5% for admin costs = show against the relevant person’s salary in the 625100 to 625300 ‘Finance and admin’ range | DR | £5,000 | No action |
Table 4.2.5ii ACoA account code balances (using values in the example above)
| ACoA account code/description: | In-year | Year-end balance (after journal) |
|---|---|---|
| 510110 ‘GAG (student support)’ | (£100,000) | (£5,000) |
| *625100 to 625300 ‘Finance and admin’ range (or account codes where admin expenses have occurred) | £5,000 | £5,000 |
| Bursary funding element, allocate in-year to 510950 ‘Other DfE revenue grants’ and allocate expenditure to 880150 ‘Student bursary expenditure’ | £95,000 | £0 |
*As the 5% admin expenditure is already in the accounts, and the income covers a proportion of staffing, stationery and resources, for example, no further coding/journals are required.
4.2.6 Repayment of Salix loans and other loans
The accounting treatment for Salix loans is the same as for other loans, except that repayments need to gross back up the general annual grant (GAG) rebatement.
The account code 720400 ‘Repayment of Salix loans’ has been removed from the ACoA 2022 to 2023.
This guidance applies to academy trusts and differs from the advice given to local authority maintained schools.
4.2.7 Allocation between leadership and teaching accounts code categories
The leadership teaching and non-teaching account codes in the chart of accounts have been included to help trusts with their statutory reporting (financial statements and AR), and it is advised that trusts use these account codes from this perspective.
Note that there are differences between the requirements of the trust’s own financial statements (in accordance with the Academy Accounts Direction (AAD), based on the charities statement of recommended practice (SORP) (as amended by the Companies Act)) and the academies AR (in accordance with the government financial reporting manual (FReM), based on International Financial Reporting Standards (IFRS)).
For a trust’s financial statements, section 2.137 of the Academies accounts direction 2023 to 2024 sets out the reporting requirements for management as ‘Management should include senior leadership team members who do not have day-to-day teaching duties. The head of school should always be considered to be management irrespective of any teaching duties.’
The AR guidance; section 5.1, sets out the requirement as ‘the leadership category (STF020) should include salaries and wages direct pay costs for senior leadership team members who do not have day to day teaching duties. Leadership would be those persons having authority and responsibility for planning, directing and controlling the activities of a reporting entity, directly or indirectly, including any director (whether executive or otherwise). It should be noted that this breakdown is therefore different to that required by the financial statements between teaching and management costs.’
For trusts that have different reporting requirements for each route, it is advised they adopt one of the requirements, but be mindful of how they will produce the other.
Trusts may be able to meet both requirements through the use of cost centres and/or the flexibility of the final digit in the ACoA code.
4.2.8 Recharges
Central services contributions from academies to trust (intra trust):
The ACoA has the following account codes to show academies’ internal contribution towards central services costs where applicable:
- 530990: Trust contribution from academy (income)
- 835170: Contributions from academies to trust (expenditure)
The balances on these account codes must net off to zero across the trust, however, these values are reported in the AR at academy level in the benchmarking tables and are mapped as follows:
- 530990 to BTI170 – Contributions from academies to trust (central services tables), with no mapping to academy benchmarking.
- 835170 to BAI170 – Contributions from academies to trust (academies tables), with no mapping to academy benchmarking.
If a trust wishes to be specific about identified elements of ‘pooled funding’. they could set up additional codes under these headings, for example: under 530990 the trust could set up account codes 530991 for ‘Finance and administration support’, this would be summarised up to 530990 for the purposes of DfE’s financial returns.
Other intra trust recharges:
If the recharge is between academies within the trust, we suggest that the appropriate academies either:
- debits and credits the same appropriate expenditure code in each academy
- sets up an additional local account code under the relevant DfE account code so that these charges can be identified separately if the trust wishes
Either way, the balances should net to zero when reporting at trust level but would be identified in the academy level benchmarking tables. This ensures expenditure is allocated to the correct field in DfE’s financial returns.
The treatment is different where a trust’s central services pays an academy within the trust a contribution towards rent. There are 2 scenarios set out below. The entries shown are based on internal journal entries, assuming the trust has a single bank account.
Scenario 1 : The academy has a leasehold agreement for the building:
- CR: academy cost centre – 735100 ‘Operating leases’ > ‘Building rent payable’
- DR: trust (central services) cost centre – 735100 ‘Operating leases’ > ‘Building rent payable
Scenario 2 : The academy owns the building:
- CR: academy cost centre – 530990 ‘Trust contribution from academy’
- DR: trust (central services) cost centre – 835170 ‘Contribs from academies to trust’
We appreciate that the descriptions indicate that this is the wrong way round, as in most instances funding is transferred from the academy to the trust, but in this instance it is correct to use them in this way.
Inter-trust recharges:
If the recharge is between trusts and is part of a traded service, then the charge to the trust should be allocated to an income code. However, for seconded staff, you should use account codes 675300/675320 for secondment income. Secondment income is included within the staff costs range as the income should be net off against the salary costs, so that your salary costs are shown no higher than they really are.
Intra-trust trading and recharges may need to be reported within the counterparty section of the AR. Counterparty categories are shown against relevant account codes on the ‘ACoA structures and mappings’ tab within the ACoA spreadsheet.
4.2.9 Leasehold land depreciation
There are only extremely rare circumstances where depreciation should be charged on land specifically, which is why there is no specific chart of accounts code for depreciation against freehold and leasehold land.
The only circumstance may be through such issues as subsidence, but it very rare for depreciation to be charged on land.
Both the AAD and the AR combine land and buildings together in descriptions and reporting requirements but, in practice, depreciation would only be charged against the buildings element for both freehold and leasehold land and buildings.
It may be relevant to impair the land if the value of property in the surrounding area has reduced, and therefore use account code 120910 ‘Leasehold land: impairment charged’.
If there is good reason to depreciate the land, it will have to be charged to 125710 ‘Leasehold buildings – depreciation charged’, which maps into AR category TFD030-B. The DfE is content that trusts apply their own accounting policy as DfE replaces some values within the land and buildings tables using a consistent recognition and depreciation policy across all trusts.
In addition, DfE does not depreciate land on peppercorn rent sites and are therefore satisfied that both sides of the adjustment are omitted in DfE’s returns.
Further guidance can be found in section 3.23, under the ‘Land and buildings’ heading, in the Academies accounts direction, which provides scenarios of long-term leases.
4.2.10 Teaching school hub expenditure
The ACoA update for 2024 to 2025 has deleted all teaching school expenditure account codes. This will be followed by the removal of the requirement to report teaching school hub expenditure separately in the AR from 2024 to 2025. Trusts should therefore cease to use account codes 855270 and the 872000’s range, and instead post expenditure to the other accounts codes available, in the same way that you would for your other material hub and trading business.
Trusts should allocate all teaching school hub costs onto a separate cost centre as this will still need to be reported as a single line in the financial statements, if material, in the same way that any other trading activity or education would expect to be. See section 3.141 in the Academies accounts direction 2023 to 2024.
There is no change to teaching school hub income account codes or reporting requirements.
4.2.11 Pension surplus deemed irrecoverable
A new field has been added to the AR 2023 to 2024 for pension surplus deemed irrecoverable. There is no equivalent ACoA code that will map directly to this field and therefore we recommend that if a trust has such a balance, they post it to account code 370350 ‘Actuarial gain/loss – experience’ which maps to AR field DBO090 ‘Actuarial (loss)/gain – experience’, then manually reallocate this cost to in the AR form to DBO061.
The ACoA for 2024 to 2025 includes a new account code for ‘Actuarial gain/loss – derecognised surplus’ (370370), which can be used from September 2024 and maps to DBO061.
5. Updates to the 2024 to 2025 chart of accounts
This section includes:
There have been several updates to the ACoA for the 2023 to 2024 financial year.
All changes are shown in the tables below and include:
- 31 new account codes – table 5.1.1
- 12 deleted trial balance account code – table 5.1.2
- updated mappings from account codes to academies AR fields – table 5.2.1
- updated descriptions – table 5.3.1
Updates are highlighted in yellow on the ‘ACoA structures and mapping’ tab within the ACoA 2024 to 2025 spreadsheet and are also listed on the ‘Change control’ tab within the same document.
The tables below highlight updates to the ACoA released June 2024 from the previous version released in May 2023.
5.1 New and deleted account codes and form fields
See the following tables to find out what has been updated in the ACoA 2023 to 2024 release.
Table 5.1.1 – New account codes
| Account code | Account code description | Reason for update | Action for trusts |
|---|---|---|---|
| 360200 | Teachers’ Pension Scheme (TPS) control account | New account code in response to sector queries | Trusts currently using 360100 as a control account for all payroll deductions can now separate out TPS transactions |
| 360300 | Local Government Pension Scheme (LGPS) control account | New account code in response to sector queries | Trusts currently using 360100 as a control account for all payroll deductions can now separate out LGPS transactions |
| 360350 | Other pensions control account | New account code in response to sector queries | Trusts currently using 360100 as a control account for all payroll deductions can now separate out non TPS and LGPS pension transactions |
| 360400 | Other payroll deductions | New account code in response to sector queries | Trusts currently using 360100 as a control account for all payroll deductions can now separate out sundry transactions, for example Trade Union deductions |
| 370370 | Actuarial gain/loss derecognised surplus | New account code to cater for trust treatment of pension surpluses in their balance sheet | For trusts to use as necessary |
| 525210 | Feed in tariffs and renewable heat incentive income | To provide specific account code | For trusts to use as necessary |
| 525450 | Other reimbursement income from parents and staff | To provide specific account code | For trusts to use as necessary |
| 530660 | Electric vehicle charge point income | To provide specific account code | For trusts to use as necessary |
| 624100 | Wages and salaries | New account codes created for allocation of non-specific direct staff costs such as student, pastoral and behaviour support staff | For trusts to use as necessary |
| 624150 | Overtime | New account codes created for allocation of non-specific direct staff costs such as student, pastoral and behaviour support staff | For trusts to use as necessary |
| 624200 | Employer’s national insurance | New account codes created for allocation of non-specific direct staff costs such as student, pastoral and behaviour support staff | For trusts to use as necessary |
| 624300 | Employer’s pension contribution | New account codes created for allocation of non-specific direct staff costs such as student, pastoral and behaviour support staff | For trusts to use as necessary |
| 675480 | Occupational health | New account code to replace 855270 | Trusts should use 675480 instead of 855270 for occupational health contract costs |
| 675810 | Professional subscriptions – teachers | New account code in response to sector queries | For trusts to use as necessary |
| 675820 | Professional subscriptions – non teaching staff | New account code in response to sector queries | For trusts to use as necessary |
| 735310 | On-site servers | New account code following DfE’s requirement for trusts to report information and communications technology (ICT) costs in greater detail in the BFR | Review account codes being used for ICT and realign expenditure to new ICT account code structure |
| 735320 | Laptops, desktop computers and tablets | New account code following DfE’s requirement for trusts to report ICT costs in greater detail in the BFR | Review account codes being used for ICT and realign expenditure to new ICT account code structure |
| 735410 | Solar panels | New account code for in response to sector queries | For trusts to use as necessary |
| 735500 | Vehicles | New account code for in response to sector queries | For trusts to use as necessary |
| 760680 | Accommodation service charge | New account code for ‘Rent’ in response to sector queries | For trusts to use as necessary |
| 810510 | Alternative provision costs | New account code in response to sector queries | For trusts to use as necessary |
| 820110 | Educational laptop/desktop bundles | New account code following DfE’s requirement for trusts to report ICT costs in greater detail in the BFR | Review account codes being used for ICT and realign expenditure to new ICT account code structure |
| 820160 | Educational telephony and connectivity costs | New account code following DfE’s requirement for trusts to report ICT costs in greater detail in the BFR | Review account codes being used for ICT and realign expenditure to new ICT account code structure |
| 820170 | Educational server costs | New account code following DfE’s requirement for trusts to report ICT costs in greater detail in the BFR | Review account codes being used for ICT and realign expenditure to new ICT account code structure |
| 820310 | ICT admin, laptops, desktop, tablets and peripherals | New account code following DfE’s requirement for trusts to report ICT costs in greater detail in the BFR | Review account codes being used for ICT and realign expenditure to new ICT account code structure |
| 820330 | ICT admin server costs (not leased or capital) | New account code following DfE’s requirement for trusts to report ICT costs in greater detail in the BFR | Review account codes being used for ICT and realign expenditure to new ICT account code structure |
| 830170 | School trips – swimming | New account code in response to sector queries | For trusts to use as necessary |
| 835590 | Administration – other non-curriculum costs | New account code in response to sector queries | For trusts to use as necessary |
| 840110 | Vehicle fuel costs | New account code in response to sector questionnaire | For trusts to use as necessary |
| 840120 | Vehicle service/maintenance costs | New account code in response to sector questionnaire | For trusts to use as necessary |
| 840130 | Taxes, tolls and congestion/Ultra Low Emission Zone (ULEZ) charges | New account code in response to sector questionnaire | For trusts to use as necessary |
Table 5.1.2 – Deleted account codes
| Account code | Account code description | Reason for update | Action for trusts |
|---|---|---|---|
| 835450 | Admin ICT | Account code deleted in line with new ICT reporting requirements in the BFR | If trusts are using this account code, they should look to move transactions to other ICT codes from 2024 to 2025 financial year |
| 855270 | Occupational health | Account code wrongly set up in supplies and services | Trusts should use 675480 instead of 855270 for occupational health contract costs |
| 872100 | Staff costs – direct | Removal of teaching school hub expenditure account codes | See guidance in section 4.2.11 |
| 872150 | Staff development | Removal of teaching school hub expenditure account codes | See guidance in section 4.2.11 |
| 872200 | Other direct costs | Removal of teaching school hub expenditure account codes | See guidance in section 4.2.11 |
| 872500 | Staff costs – support | Removal of teaching school hub expenditure account codes | See guidance in section 4.2.11 |
| 872550 | Depreciation | Removal of teaching school hub expenditure account codes | See guidance in section 4.2.11 |
| 872600 | Technology costs | Removal of teaching school hub expenditure account codes | See guidance in section 4.2.11 |
| 872650 | Recruitment and support | Removal of teaching school hub expenditure account codes | See guidance in section 4.2.11 |
| 872700 | Security and support | Removal of teaching school hub expenditure account codes | See guidance in section 4.2.11 |
| 872750 | Governance costs | Removal of teaching school hub expenditure account codes | See guidance in section 4.2.11 |
| 872950 | Other support costs | Removal of teaching school hub expenditure account codes | See guidance in section 4.2.11 |
5.2 Updated mappings
Table 5.2.1 – Updated mappings
| Account code | AR (old/new) | B/marking central services (old/new) | B/marking academies (old/new) | Counterparty (old/new) | BFR (old/new) |
|---|---|---|---|---|---|
| 110310, 115310, 120310, 125310, 130310, 135310, 140310, 145310, 150310, 160310, 170310, 175310 | No change | No change | No change | No change | 572 to 573 |
| 180500, 181500, 182500, 183500, 184500, 185500, 186500, 187500, 188500, 210500, 211500, 212500, 213500, 214500, 215500, 216500, 217500, 218500 | No change | No change | No change | No change | 725 and 730 to 730 |
| 530990 | No change | No change | No change | No change | 378 to 211 |
| 560400 | No change | No change | No change | No change | 585 to 255 |
| 580150 | No change | No change | No change | No change | 530 to 570 |
| 580200 | No change | No change | No change | No change | 530 to 570 |
| 580250 | No change | No change | No change | No change | 530 to 570 |
| 595200 | No change | No change | No change | No change | 212 and 350 to 212 |
| 599100 | No change | No change | No change | No change | 581 to 639 |
| 649350 | No change | No change | No change | No change | 330 to 326 |
| 650410 | No change | No change | No change | No change | 310 to 311 |
| 650420 | No change | No change | No change | No change | 310 to 320 |
| 650460 | No change | No change | No change | No change | 310 to 311 |
| 650470 | No change | No change | No change | No change | 310 to 320 |
| 650510 | No change | No change | No change | No change | 310 to 311 |
| 650520 | No change | No change | No change | No change | 310 to 325 |
| 650560 | No change | No change | No change | No change | 310 to 311 |
| 650570 | No change | No change | No change | No change | 310 to 325 |
| 656700 | No change | No change | No change | No change | 378 to 330 |
| 675100 | No change | No change | No change | No change | 330 to 311 |
| 675690 | No change | No change | No change | No change | 330 to 311 |
| 675780 | No change | No change | No change | No change | 378 to 330 |
| 735300 | No change | No change | No change | No change | 378 to 336 |
| 760710 | No change | No change | No change | No change | 255 to 378 |
| 810400 | No change | No change | No change | No change | 378 to 341 |
| 820100 | No change | No change | No change | No change | 378 to 341 |
| 820150 | No change | No change | No change | No change | 378 to 338 |
| 820300 | No change | No change | No change | No change | 378 to 342 |
| 820320 | No change | No change | No change | No change | 378 to 341 |
| 820350 | No change | No change | No change | No change | 378 to 342 |
| 820370 | No change | No change | No change | No change | 378 to 339 |
| 820400 | No change | No change | No change | No change | 378 to 339 |
| 820420 | No change | No change | No change | No change | 378 to 336 |
| 820450 | No change | No change | No change | No change | 378 to 341 |
| 820470 | No change | No change | No change | No change | 378 to 341 |
| 820500 | No change | No change | No change | No change | 378 to 342 |
| 820520 | No change | No change | No change | No change | 378 to 342 |
| 820550 | No change | No change | No change | No change | 378 to 339 |
| 820570 | No change | No change | No change | No change | 378 to 342 |
| 845260 | No change | No change | No change | No change | 378 to 310 |
| 845270 | No change | No change | No change | No change | 378 to 310 |
| 845280 | No change | No change | No change | No change | 378 to 310 |
| 845290 | No change | No change | No change | No change | 378 to 310 |
| 845300 | No change | No change | No change | No change | 378 to 310 |
| 845310 | No change | No change | No change | No change | 378 to 310 |
| 865410 | No change | No change | No change | No change | 255 to 378 |
| 870220 | No change | No change | No change | No change | 716 to 717 |
| 870240 | No change | No change | No change | No change | 716 to 717 |
| 892110 | No change | No change | No change | No change | 716 to 717 |
| 892160 | No change | No change | No change | No change | 716 to 717 |
| 892200 | No change | No change | No change | No change | 716 to 717 |
| 892250 | No change | No change | No change | No change | 716 to 717 |
| 895600 | No change | No change | No change | No change | 378 to 710 |
| 895650 | No change | No change | No change | No change | 378 to 710 |
| 895700 | No change | No change | No change | No change | 378 to 710 |
| 895760 | No change | No change | No change | No change | 716 to 717 |
| 895800 | No change | No change | No change | No change | 716 to 717 |
| 960100 | No change | No change | No change | No change | 717 to 716 |
5.3 Updated descriptions
Table 5.3.1 – Updated descriptions
| Account code | Description column reference | ACoA previous description | ACoA updated description |
|---|---|---|---|
| 647100, 647150, 647200, 647300 | Amend L2 description | Other staff | Other staff – Support Cost |
| 675440 | Amend L3 description | Childcare vouchers | Childcare vouchers and other salary sacrifice scheme costs |
| 675800 | Amend L3 description | Hospitality | Refreshments and hospitality costs for staff |
| 735100 | Amend L3 description | Building rent payable | Land and building rent payable |
| 735300 | Amend L3 description | Telephony | Telephony and connectivity |
| 760710 | Amend L3 description | Revenue expenditure from capital funding | Revenue expenditure from capital funding (Premises) |
| 810500 | Amend L3 description | External education providers | External education providers – (excluding alternative provision) |
| 820320 | Amend L3 description | ICT hardware (not capital) | ICT admin hardware (not capital) |
| 820350 | Amend L3 description | ICT repairs | ICT admin repairs |
| 820370 | Amend L3 description | ICT software (not capital) | ICT admin software (not capital) |
| 820400 | Amend L3 description | ICT licences | ICT admin licences |
| 820420 | Amend L3 description | ICT broadband | ICT admin broadband, connectivity and telephony |
| 820450 | Amend L3 description | ICT consumables | ICT admin consumables |
| 835100 | Amend L3 description | Subscriptions | Subscriptions – curriculum |
| 835270 | Amend L3 description | PR (literature and brochures) | Marketing and PR |
| 835550 | Amend L3 description | Refreshments | Refreshments and hospitality – non-staff |
| 840100 | Amend L3 description | Vehicle costs | Vehicle costs – other |
| 855400 | Amend L3 description | Educational psychologist | Education psychology consultancy (external strategic) |
| 855420 | Amend L3 description | Speech and Language Therapist | Speech and language consultancy (external strategic) |
| 855450 | Amend L3 description | External special educational needs (SEN) consultancy | SEN consultancy (external strategic) |
| 865300 | Amend L3 description | Trust Director – travel | Trustees/Trust Director – travel |
| 865350 | Amend L3 description | Trust Director – subsistence | Trustees/Trust Director – subsistence |
| 865400 | Amend L3 description | Trust Director – other reimbursed | Trustees/Trust Director - other reimbursed |
| 865410 | Amend L3 description | Revenue expenditure from capital funding | Revenue expenditure from capital funding (Supp’s and serv’s) |
6. Using the ACoA with automation
The automation functionality is based on DfE’s ACoA and allows DfE to automatically match your trial balance data and allocate it to the right part of the online forms using the mappings identified in the ‘ACoA structure and mapping’ tab of the published ACoA.
Automation provides trusts with the opportunity to produce their draft financial statements as the data automatically populates a template found within the AR. The trust’s data will also be used to prepopulate one third of the following year’s BFR.
For those using the automation functionality, DfE has providing a mapping report that compares the trust’s FMS data, at account code level, with the populated AR. This enables trusts to understand how their trial balance data has populated the AR.
For more information about automation, follow the links provided below.
7. Further enquiries
7.1 Chart of accounts enquiries
If you have further questions about the chart of accounts, you can contact DfE using the customer help portal and mark with ‘Academies chart of accounts’ at the top of your enquiry.
7.2 Automation information and enquiries
If you would like to know more about automation, see the Guide to automating the academies accounts return and financial statements.
If you would like to know more about which FMS suppliers offer the ACoA and automation, see Choosing a trust’s financial management system (FMS).
If you would like to get in touch to find out more about adopting automation, you can contact DfE using the customer help portal and mark with ‘Automation’ at the top of your enquiry.