Federated schools receiving a single budget share

Information for federated schools receiving a single budget share on how to complete their CFR return

The School and Early Years Finance Regulations (England) allow for a local authority to allocate a single budget share to a governing body where there are two or more schools federated under section 24 of the Education Act 2002.

Federated schools receiving a single budget share should report collectively in their CFR return. Each school will retain their own establishment number and so it is for the schools and local authority to agree which establishment number the federation will report against.

When submitting CFR returns for these schools, the school returning financial data should complete the section, LAEstab numbers of schools in federation, and enter the LAestab numbers of schools in the federation for whom they are returning finance data. Federated schools receiving separate budget shares should report separately in their CFR return.