Summary
Guidance to help schools collect information about their income and expenditure.
The consistent financial reporting (CFR) framework provides a template for schools to collect information about their income and expenditure by financial years.
The CFR framework applies to maintained schools and pupil referral units. It’s optional for nurseries and non-maintained special schools.
Contents
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About this guidance
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Summary of main changes for 2021 to 2022
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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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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.