CFR Code List

The consistent financial reporting (CFR) framework provides a template for schools to collect information about their income and expenditure by financial years. The information collected is used to support benchmarking and enables comparative reports to be produced for governors and local authorities (LAs).

The CFR framework applies to maintained schools and pupil referral units. It’s optional for nurseries and non-maintained special schools.

Governing bodies of maintained schools must provide the local authorities with a financial statement, presented in accordance with the approved headings and sub-headings set out in the Consistent Financial Reporting (England) Regulations 2012 and in compliance with the established accounting practices of the local authority.

All Local Authority Maintained schools are required to complete and submit a CFR return at the end of each financial year (in accordance with the LA's Closure of School Accounts timetable). 

The return details the levels of income, expenditure and balances (surplus/deficit) that have occurred during that financial year, reported against nationally agreed headings for the different categories stated above.

In this section you will find useful information including:-

  • DfE's Consistent Financial Reporting Online Guide
  • Revised CFR code list as at April 2022

If you require any further information in relation to CFR please contact CYPS Finance at

Useful Downloads

CFR code list April 2022

Consistent Financial Reporting Framework 2022-23