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Last reviewed on 9 March 2021
Ref: 5296
School types: Maintained · School phases: All

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 2020-21.

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).

Changes for 2020-21

I18A: income from the Coronavirus Job Retention Scheme for staff who were furloughed by your school I18B: income from the DfE grant scheme for reimbursing exceptional costs associated with COVID-19 that were incurred between March and July 2020 I18C: income from the £1bn COVID-19 catch-up package announced on 20 July 2020, and any

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