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 what's changed for 2022-23.

Last reviewed on 2 February 2023
See updates
School types: Maintained · School phases: All
Ref: 5296
  1. What is CFR and who is it for?
  2. Key changes for 2022-23
  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 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 2022-23

The following sections of the guidance have been updated:


  • I01 funds delegated by the LA
  • I04 funding for minority ethnic pupils
    • Includes the Afghan resettlement grant
  • I06 other government grants
    • Includes the senior mental health lead training grant

E17 rates States that the school's NNDR