What is CFR and who is it for?
The consistent financial reporting (CFR) framework applies to:
- Maintained schools
- Pupil referral units (PRUs)
It's optional for nurseries and non-maintained special schools.
There's a standard template for you to use to collect information about income and expenditure by financial years. The CFR template should be completed by a finance professional, such as your SBM.
If you're a maintained school, your governing board needs to provide this to your local authority (LA) in a financial statement at the end of each financial year. You should check if your LA has set a specific deadline for submission.
The information:
- Supports benchmarking
- Allows governors and LAs to produce simple reports
Read more in the CFR framework guidance.
If you're unsure about which code to use for recording a specific item of income or expenditure, contact the DfE using the data collections service request form.
Key changes for 2026-27
I01: funds delegated