Summary
Guidance to help schools collect information about their income and expenditure.
The 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.
The consistent financial reporting (CFR) framework provides a template for schools to report their income and expenditure by financial years.
The 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 via the .
Contents
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About this guidance.
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Summary of main changes for 2024 to 2025.
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Instructions for where schools are only open for part of the financial year.
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Information where schools are federated and receive a single budget share from the local authority.
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Information on where schools hold money on behalf of other schools.
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Table of guidance about some of the data items we use.
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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.