Federated schools receiving a single budget share
Information where schools are federated and receive a single budget share from the local authority.
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.
allow for a local authority to allocate a single budget share to a governing body where there are 2 or more schools federated under
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,聽鈥楲AEstab聽numbers of schools in federation鈥�, and enter the聽LAEstab聽numbers of schools in the federation for whom they are returning finance data.聽Federated schools receiving separate budget shares should report in their CFR return separately.