Guidance to help schools collect information about their income and expenditure.


Consistent financial reporting framework: 2019 to 2020


CFR XML generator: 2019 to 2020


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The consistent financial reporting (CFR) framework provides a template for schools to collect information about their income and expenditure by financial years.

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

Submitting your CFR return

The deadline for local authorities to submit their CFR return for 2019 to 2020 is 11 September 2020.

Local authorities should use the COLLECT blade to complete their CFR return. For guidance, read how to use COLLECT.

Read the consistent financial reporting framework: 2019 to 2020 for detailed guidance on how to complete the return.

Use the XML generator to prepare your data for uploading to COLLECT in a similar way to other ESFA data collections.

What we use this information for

The information supports benchmarking and enables governors and local authorities to produce reports.

The schools financial benchmarking service enables comparisons of school income and expenditure profiles with similar schools.

Published 20 March 2019
Last updated 19 June 2020 + show all updates

  1. We have added the XML generator for 2019 to 2020.

  2. First published.