Changes to the DfE CFR coding for 24/25

Read our blog to explore the changes to the DfE CFR coding for ICT and Technology spend in the 2024-2025 reporting year.
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Our School Finance Team has provided some useful information for schools on the recent changes to the CFR codes for ICT and technology spend in the 2024/25 reporting year.

In CFR reporting year 2024-2025, the DfE is asking schools to plan, record and monitor their spending in key areas of technology.

This is to help schools evaluate whether the technology they are investing in is meeting their needs and how it can help them with future planning and budgeting.

The practical impact of these changes in the 2024 to 2025 CFR reporting year means that schools will need to record and report their spending across a wider range of codes and redistribute planned expenditure from existing codes.

The DfE also acknowledges that a lot of this type of spending for schools could potentially be capitalised so there are further changes to capital CFR codes that should be reviewed. One example is that broadband connections can now be capitalised depending on the deminimus value of individual Local Authorities so it is advisable to check this.

This is also a useful opportunity for schools to review all their subscriptions to online curriculum, administration and other services to ensure they are still in use and needed.

To accurately record spend into these new categories, schools will need to create and map these new codes correctly in their finance system. If this is something you feel you may need support with, please do contact your One Education School Finance Consultant to see how we can support you. These changes have been updated in the latest Consistent Financial Reporting Framework 2024-2025.

The changes will also be automatically updated in your Access Budgeting software, so that you can appropriately identify and allocate your budgets to the new codes.

Should you require any further assistance, please contact One Education Schools Finance Team at

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