Consistent financial reporting (CFR)

Understand the purpose of the 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 2024-25.

Last reviewed on 29 July 2024See updates
School types: MaintainedSchool phases: AllRef: 5296
Contents
  1. What is CFR and who is it for?
  2. Key changes for 2024-25
  3. Further guidance on CFR
  4. Submitting a return

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. 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 simple reports

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

Key changes for 2024-25

Technology

Additional information will be collected about spend in key areas of technology.

The following sections of the guidance have been updated as a result:

CE04: information and communication technology This category has been split into sub-categories to collect the additional information needed about ICT expenditure. The new sub-categories are: CE04A: Connectivity  CE04B: Onsite servers CE04C: Administration software