Consistent financial reporting framework
The consistent financial reporting (CFR) framework provides a standard template for schools to collect information about their income and expenditure by financial years, which maintained schools provide to their local authorities in a financial statement each year.
DfE Guidance to help schools collect information about their income and expenditure can be found on the DfE website.
Gloucestershire County Council CFR code list 2025-26
Summary list of CFR changes 2025-26:

Last reviewed: