Consistent financial reporting (CFR)

Find out the purpose of the consistent financial reporting (CFR) framework for maintained schools and pupil referral units (PRUs), and how to use COLLECT to submit a data return. Plus, see changes for 2021-22.

Last reviewed on 11 March 2022
School types: Maintained · School phases: All
Ref: 5296
  1. What is CFR and who is it for?
  2. Key changes for 2021-22
  3. Further guidance on CFR
  4. Submitting a return

What is CFR and who is it for?

The CFR framework applies to:

  • Maintained schools
  • Pupil referral units

It's optional for nurseries and non-maintained special schools.

It provides a standard template for you to collect information about your income and expenditure by financial years. If you're a maintained school, your governing board needs to provide this to your local authority (LA) in a financial statement each year.

The information:

  • Supports benchmarking
  • Allows governors and LAs to produce comparative reports between similar schools

Read more in the guidance from the Education and Skills Funding Agency (ESFA).

Key changes for 2021-22

Information on coronavirus-related grants (section I18)

I18A: income from the coronavirus job retention scheme for staff who were furloughed by your school I18B: income from any coronavirus-related grants, such as grants for testing or free school meals or